Completing your tax return
You can claim this amount if you are eligible to claim the amount for an eligible dependant, and 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 $11,474. However, if you claimed the family caregiver amount for the same eligible dependant, his or her net income must be less than $13,595. Complete the appropriate part of your Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, to calculate your claim and give certain details about your dependant.
Remember to claim the corresponding provincial or territorial non-refundable tax credit to which you are entitled, on line 5816 of your provincial or territorial Form 428.
If you were a single parent on December 31, 2016, and you choose to include all universal child care benefit (UCCB) amounts you received in 2016 in the income of your dependant, include this amount in the calculation of his or her net income.
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 dependant.
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.
Special rules apply to claims for this amount if you were bankrupt during the tax year (see the section on bankruptcy in Interpretation Bulletin IT-513, Personal Tax Credits) or if you immigrate to or emigrate from Canada in the tax year. For information about these rules, contact the CRA.
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