Line 5823 - Amount for young
children
You can claim this amount if you were a resident of Prince Edward Island at the end of the year and you had a dependent child who was less than six years of age.
You can claim $100 per month for each child if all of the following conditions are met:
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The child was living with you on the first day of the month.
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The child was less than six years of age on the first day of the month you are claiming.
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No one else claimed this amount for the child for the month.
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No one has received a special allowance under the Children's Special Allowances Act for the child for the month you are claiming.
If you had a spouse or common-law partner at the end of the year, only the person with the lower net income (including zero income) can claim this amount. If you and your spouse or common-law partner have equal net incomes, you have to decide who will claim this amount.
How to claim this amount
Complete the "Details of amount for young children" chart on Form PE428. Give details for each child you are claiming including the number of months you are claiming for that child.
Enter the total number of months you are claiming for all children beside box 6372 on Form PE428.
Claim $100 for each month, and enter the total amount on line 5823.
The maximum amount you can claim for 2018 is $1,200 for each dependent child.
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