Line 30400 – Amount for an eligible dependant:
Situations where 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:

  • The person you want to claim this amount for is your spouse or common-law partner. (You may be able to claim an amount for them on line 30300 of your return)
  • Someone else is claiming a spouse or common-law partner amount on line 30300 of their return for this dependant
  • 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)
  • Someone else is claiming an amount on line 30400 of their return for this dependant. If you and another person can both claim this amount for the same dependant (such as in the shared custody of a child) but cannot agree on who will claim the amount, neither of you can make the claim
  • The claim is for a child you had to make support payments for in 2021. However, if you were separated from your spouse or common-law partner for only part of 2021 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 of your return) if you did 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

Note 

If you and another person had to make support payments for the child for 2021, claim this amount only if you and the other person(s) paying support agree that you will be the one making the claim.

For more information, see Guide P102, Support Payments.

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