Line 5846 - Back-to-school amount

Line 5846 - Back-to-school amount

Under proposed changes, you can claim $250 for each child who is at least 4 years of age and under 17 years of age at the beginning of the year as long as you or your spouse or common-law partner are the parent or legal guardian of that child.

You cannot split this amount with another person. Once you claim this amount for a child, no one else can claim it.

If you are making this claim for more than one child, either you or your spouse or common-law partner may claim the amount for all the eligible children or you can each claim separate children but each child can only be claimed once.

If more than one person is eligible to claim this amount for the child, you must agree who will be the one making the claim. If you cannot agree who will claim this amount for the child, neither of you can make the claim.

Note
Only residents of British Columbia are eligible for this amount. If you are not a resident of British Columbia, you cannot claim this non-refundable tax credit in calculating your British Columbia tax even though you may have received income from a source inside British Columbia in 2016.