Line 30400 – What are the situations in which you cannot claim the amount for an eligible dependant?

Note: Line 30400 was line 305 before tax year 2019.

Even if all of the conditions have been met, you cannot claim this amount if any of the following applies:

  • You or someone else is claiming a spouse or common-law partner amount (line 30300) for this dependant
  • 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 30300 of your return
  • Someone else is claiming an amount on line 30400 of their return 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
  • 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.)
  • The claim is for a child for whom you had to make support payments for 2020. However, if you were separated from your spouse or common-law partner for only part of 2020 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 30400 (plus any allowable amounts on line 30425 and line 31800) if you do not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return. Claim whichever is better for you


If you and another person had to make support payments for the child for 2020, claim this amount only if you and the other person(s) paying support agree you will be the one making the claim.

For more information, go to Guide P102, Support Payments.

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: