Eligible dependant amount

How do I claim the eligible dependant amount?

1. under 18 (unless the dependant is the taxpayer's parent or grandparent, or is mentally or physically infirm);
2. related by blood, marriage, or adoption;
3. living with the taxpayer in a home that he maintained; and
4. residing in Canada (if the dependant is the taxpayer's child, the child does not have to reside in Canada).

The CRA's T1 guide provides that the taxpayer should be supporting the dependant at that time. If a dependant is so listed in your database, DT Max assumes that the taxpayer supported that dependant at the time that he was single, divorced, separated, or widowed.

If there is more than one dependant eligible for this amount, DT Max will optimize the tax situation by choosing a dependant.

Although the taxpayer is eligible for that amount, DT Max will not claim it automatically if he was single, divorced, separated, or widowed at any time other than at December 31. If that is the case, claim the amount by using the keyword Override for federal schedule 1, line 305.

If you wish to modify the choice of child used for the calculation of the eligible dependant amount, use the keyword Transfer-OV in the child's file.