Line 30400 – Amount for an eligible dependant: Can you claim an amount for an eligible dependant?
Line 30400 – Amounts for an eligible dependant
Can you claim an amount for an eligible dependant?
Note: Line 30400 was line 305 before tax year 2019.
You can claim this amount except if:
- 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)
- Another person is claiming a spouse or common-law partner amount on line 30300 of their return for this dependant
- Another person 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)
- Another person 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 2022. However, if you were separated from your spouse or common-law partner for only part of 2022 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 2022, 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, see Guide P102, Support Payments.
Return to Eligibility
You are not eligible to claim the amount for an eligible dependant because you were not single, divorced, separated or widowed and did not support a dependant who lived with you in a home that you maintained, at any time in the tax year.
Return to Eligibility
You are not eligible to claim the amount for an eligible dependant because:
- 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 not:
- your parent or grandparent (by blood, marriage, common-law partnership, or adoption)
- your child, grandchild, brother, or sister (by blood, marriage, common-law partnership, or adoption) and was not under 18 years of age or did not have an impairment in physical or mental functions
Return to Eligibility
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