TAX MESSENGER

 

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Q: What is the amount for an eligible dependant?

A: The amount for an eligible dependant is what used to be called the equivalent-to-spouse amount. It allows single or separated taxpayers who are supporting a dependant an equivalent tax break to that enjoyed by taxpayers who support a spouse or common-law partner.

Q: I got married last year. Before I got married I was supporting my 6-year-old son from a previous relationship. Can I claim the amount for an eligible dependant for my son?

A: Yes, you can claim the amount for an eligible dependant if you were single or separated at some time in the year.

Q: I am divorced and had to pay child support payments to my ex-wife on behalf of my son. However, my son moved in with me in July, and I was no longer required to make the support payments. Can I claim the amount for an eligible dependant for the period in which he lived with me?

A: No. In any year in which you are separated from your spouse for the entire year, you cannot claim an amount for an eligible dependant if you were required to make support payments for that dependant. However, you will be able to claim the amount for an eligible dependant next year if your son continues to live with you next year and you are no longer required to make support payments.