Claims made by more than one person If you and another person can both claim this amount for the same dependant (such as in the shared custody of a child), but cannot agree on who will claim the amount, neither of you can make the claim.
In certain limited circumstances, you may be able to claim an amount for certain dependants who live outside Canada if they depended on you for support. For more information, see Income Tax Folio S1-F4-C2, Basic Personal and Dependant Tax Credits.
Your parent or grandparent. your child, grandchild, brother, or sister under 18 years of age. your child, grandchild, brother, or sister 18 years of age or older with an impairment in physical or mental functions.
A dependent child is the natural, foster, adoptive, or non-adoptive child from a previous relationship, of the parent, who is: under 18 years of age and living with the parent (and his or her spouse, if applicable) for 50% or more of the applicant's study period; or. 18 years of age or older; and.
Dependent adults are those who have a mental or physical limitation and depend on one or more persons for care or support. Foreign national dependent adults may be exempt from the travel restrictions if they are either: fully vaccinated, or. travelling together with their parent, step-parent, guardian or tutor.
The eligible dependant amount tax credit usually applies to single-parent families supporting a dependant who lives with them, including children, parents, grandparents, and siblings under 18 (or older if impaired), provided the claimant is not supported by a spouse or partner.
Your (or your spouse's or common-law partner's) biological or adopted child. your child's spouse or common-law partner. under your custody and control and who is wholly dependent on you for support, even if they are older than you.
To qualify as a dependant child when applying permanent residence in Canada, your child must be under 22 years and not have a spouse or partner.
This is the case even when living abroad, provided that they meet the income reporting threshold that year. Although filing an annual US tax return can be cumbersome, expat parents will be excited to learn that they often qualify for the same child tax breaks abroad as they would in the US.
(updated Aug. 2, 2022) In general, you can claim qualifying individuals as your dependents. To be your dependent, the qualifying individual must be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico for some part of the calendar year in which your tax year begins.