Line 75 - Reduction for dependent children born in 2007 or later

Line 75 - Reduction for dependent children born in 2007 or later

Enter on line 60969 the number of dependent children you have. Claim $544 for each dependent child.

If the child has a mental or physical impairment, claim an additional $544 for that dependant on line 76.

Dependent child

A dependent child is a person who met all of the following conditions:

• They were 18 years of age or younger on December 31, 2025

• They lived with you in 2025

• They were your (or your spouse's or common-law partner's) child A child is not a dependent child if one of the following conditions apply:

• The child has a spouse or common-law partner who is claiming an amount on line 58120

• Someone is receiving an amount under the federal Children's Special Allowances Act in respect of that child

5