Can you claim an amount for an eligible dependant (line 305)?

Answer

You are not eligible to claim the amount for an eligible dependant (with the exception of the note below).

You have told us:

• You were single, divorced, separated or widowed and supporting a dependant who lived with you in a home that you maintained, at any time in the tax year.
• The dependant you supported was:
  • your parent or grandparent by blood, marriage, common-law partnership, or adoption; or
  • your child, grandchild, brother or sister, by blood, marriage, common-law partnership, or adoption and under 18 years of age or had an impairment in physical or mental functions.
• One of the following situations applied:
  • The dependant's net income is $11,474 or more. However, if you claimed the family caregiver amount for the same dependant, the dependant's net income is $13,595 or more.
  • You or someone else is claiming a spouse or common-law partner amount on line 303 for this dependant.
  • Someone else is claiming an amount on line 305 for this dependent. If you and another person can both claim this amount for the same dependant (such as shared custody of a child) but cannot agree who will claim the amount, neither of you can make the claim.
  • The person for whom you want to claim this amount is your common-law partner.
  • Someone else in your household is making this claim. Each household is allowed only one claim for this amount, even if there is more than one dependant in the household.
  • You were separated from your spouse or common-law partner for all of 2016 because of a breakdown in your relationship and you were required to make support payments for this child for 2016.

Return to Eligibility

Date modified:

2017-03-03