Line 5816 - Amount for an eligible dependant

Line 5816 - Amount for an eligible dependant

You can claim this amount if the rules are met for claiming the amount on line 305 of federal Schedule 1 and your dependant's net income (line 236 of their return, or the amount that it would be if they filed a return) is less than $8,091.

Note
If you were a single parent on December 31, 2018, and you choose to include all the universal child care benefit (UCCB) lump-sum payment you received in 2018 in your dependant's income, include this amount when calculating their net income.