TaxTips.ca - Eligible Dependent, or Equivalent to Spouse tax credit

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Filing Your Return

Income Tax Act s. 118(1)(b), s. 251(2) s. 251(6)

An equivalent to spouse tax credit may be claimed for a dependent relative

An individual may claim, under certain circumstances, the "amount for an eligible dependent" (equivalent to spouse) tax credit for a dependent child, or other dependent relatives, on line 305 of the tax return.

The equivalent to spouse tax credit

	is reduced by income earned by the dependent
	can be claimed by only one person for the dependent.

This tax credit cannot be claimed if

	you are claiming the spousal amount tax credit (line 303).
	someone else in your household is claiming this tax credit - only one claim is allowed per household
	the claim is for a child for whom you were required to make support payments during the year. However, if you and your spouse were separated for only part of the year due to a breakdown in your relationship, you can still claim this tax credit, as long as you do not claim any support amounts paid to your spouse, and as long as the child was under 18, or mentally or physically impaired, during the period of separation.

You may claim this credit if, at any time in the year:

you supported a dependent, and lived with the dependent in a home that you maintained, and

you are unmarried and do not live in a common-law partnership, or

you are married or in a common-law partnership, but do not live with your spouse, do not support your spouse, and are not supported by your spouse.

and if, at that time (when the above conditions are true), the dependent is

	except in the case of your child, resident in Canada,
	your parent, grandparent, child, grandchild, brother or sister by blood, marriage, common-law partnership or adoption, and
	except in the case of your parent or grandparent, either under 18 years of age, or dependent due to mental or physical infirmity.

The situation of your child not being resident in Canada but qualifying for the equivalent to spouse tax credit may occur, for instance, if you are a deemed resident.

If your spouse has died during the year and you are not claiming a spousal tax credit, the equivalent to spouse credit can be claimed for a dependent relative if all the above conditions are met. For a dependent child who turns 18 during the year and is not mentally or physically impaired, to meet the conditions, the child would have to be 17 at the time of the death of the spouse.

The Canadian Tax Calculator includes the ability to claim the equivalent to spouse tax credit for a dependent child or other eligible dependent.

Canada Revenue Agency (CRA) information:

	Line 305 - Amount for an eligible dependent
	IT-513R Personal Tax Credits.

Other tax credits that may be available for someone living with you:

	Child amount tax credit - for dependent children under 18 at the end of the tax year.
	Amount for infirm dependents age 18 or older (Line 306)
	Caregiver Amount Tax Credit (Line 315) - this tax credit may be available if a parent or grandparent lives with you, even if they are not infirm, and not your dependent, or if another dependent relative lives with you.
	Medical expense tax credit for other eligible dependents
	Disability tax credit (Line 318)