You may be able to claim this amount if, at any time in the
, you met all
of the following conditions at once:
you did not have a or or, if
you did, you were not living with, supporting, or being supported by that person;
- you supported a dependant in 2010; and
- you lived with the dependant (in most cases in Canada) in a home that you
maintained. You cannot claim this amount for a person who was only visiting you.
Even if all of the preceding conditions have been met
cannot claim this amount if any
of the following applies:
You are claiming a spouse or common-law partner amount (see line
The person for whom you want to claim this amount is your common-law partner.
However, you may be able to claim the amount on line 303.
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 claim is for a child for whom you were required to make support payments
for 2010. However, if you were separated from your spouse or common-law partner
for only part of 2010 due to a breakdown in your relationship, you
can still claim an amount for that child on line 305 (plus any allowable amounts
on lines 306, 315, and 318) as long as you do not claim any support amounts
paid to your spouse or common-law partner on line 220. You can claim whichever
is better for you.
If you and another person were required to make
support payments for the child for 2010 and, as a result,
no one would be entitled to claim the amount for an
eligible dependant for the child, you can still claim this
amount provided you and the other person(s) paying
support agree you will be the one making the claim. If
you cannot agree who will claim this amount for the
child, neither of you can make the claim.
How to claim
You can claim this amount if your dependant's net income
(line 236 of his or her return, or the amount that it would be
if he or she filed a return) was less than $10,382. Calculate
your amount on line 305 of your Schedule 1.
If you were a single parent on December 31, 2010, and
you choose to include all Universal Child Care Benefit
(UCCB) amounts you received in 2010 in the income of
your dependant, include this amount in the calculation
of his or her net income.
Complete the appropriate part of Schedule 5, and attach it
to your paper return.
You cannot split this amount with another person. Once
you claim this amount for a dependant, no one else can
claim this amount or an amount on line 306 for that
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.
If the dependant has an impairment, see guide RC4064,
Medical and Disability-Related Information, for more
information about different amounts you may be able to claim.