Eligible dependant amount

Who can claim it

You generally qualify if, at any time in the year, you were single, divorced, separated or widowed and supported a dependant who lived with you in a home you maintained. The dependant is either your parent or grandparent, or your child, grandchild, brother or sister who was under 18 or had an impairment in physical or mental functions. If you had a spouse or common-law partner you were not living with or supporting, the CRA treats you as separated for this purpose.

The CRA says each household gets one claim even if there is more than one dependant, and you cannot claim for your spouse or common-law partner. The dependant’s own net income must also be low, generally below your basic personal amount, with a slightly higher limit when the dependant relied on you because of an infirmity. If two people could claim for the same dependant and cannot agree, neither can claim.

How much it is worth

The amount depends on the dependant’s net income and whether they depended on you because of an infirmity, and it is calculated on Schedule 5. For 2026 the federal maximum is $16,452 when your own net income is at or below $181,440, falling to $14,829 when it is at or above $258,482. Higher maximums apply when the Canada caregiver amount is also claimed. The credit is the amount multiplied by the lowest rate, 14% for 2026.

Ontario residents claim a separate provincial amount on line 58160 of Form ON428.

An illustrative example

Suppose a parent who is separated and pays no child support lives with their 10-year-old in a home they maintain, and the parent’s own net income is under $181,440. They may claim the amount for the child on line 30400, up to the $16,452 maximum. At 14% that is roughly $2,303 of federal credit before other factors. These numbers are illustrative.

Support payments, shared custody and what to ask

You generally cannot claim the amount for a child you had to pay support for. An exception applies if you were separated for only part of the year because of a relationship breakdown. In that case you can choose between this claim and deducting the support payments on line 22000, whichever helps you more.

Where parents share custody, only one can claim. Agree in advance, and ask your accountant how the choice affects your other credits and benefits, including any caregiver amount.