Children in shared custody between parents

How do I register children in shared custody?

First, as per the Canada Revenue Agency's standards, if you and another person can claim the amount on line 30400 for the same dependant (for instance, as in the case of the shared custody of a child), you must agree together on who should claim the amount, otherwise neither of you will be entitled to the amount.

We recommend that you answer the questions that you will find at the following link:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-305-amount-eligible-dependant/you-claim-amount-eligible-dependant.html

For the other conditions for line 30400, visit the following link:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-305-amount-eligible-dependant.html

To claim the credit on line 30400 for that child, follow these steps:

1. In the child's file, under the "Interview" tab, select "Controls" in the left side menu.

2. On the screen to your right, for the line "Should this person be treated as a dependant by the program?", choose the option that suits you from the drop-down menu on the right.

3. If your answer is "Yes (most cases)", the credit will be claimed on line 30400 of federal Step 5 by the program.

4. If you answered "No (rare)", no amount will be carried over to line 30400 of federal Step 5.

In addition, if your child has a physical or mental impairment you may apply for the "Canada caregiver amount for infirm children under 18 years of age" on line 30500 of federal Step 5.

For more information about line 30500 of federal Step 5, please refer to the following CRA link:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-367-family-caregiver-amount-infirm-children-under-18-years.html


ID: 20200224112812DE.xml

Webpage: KPA340-20200224112812DE.htm

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