Which separated parent can claim the amount for an eligible dependant?

Arsen Accounting Services · Question 116 · Sources checked October 29, 2026

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The eligible-dependant amount is not automatically assigned to the parent who pays most expenses or receives the Canada child benefit. Eligibility depends on living arrangements, support obligations, marital circumstances, and the rules for the particular year.

Review support obligations first

A parent required to pay child support generally cannot claim the amount for that child, subject to specific exceptions. Where both parents are required to pay support and otherwise qualify, they must agree on who claims. A calculation that offsets two incomes does not necessarily mean both parents have a legal payment obligation.

CRA also has restrictions where more than one person could claim the same dependant. Do not file competing claims in the hope that CRA will choose the better result.

Official guidance: [1], [2].

Use the full agreement

For example, parents may describe their arrangement as “we both support the child,” while the court order imposes payment obligations on only one parent. The preparer needs the wording of the order, not just that description or the difference between the two incomes.

Prepare the supporting facts

• The child's living arrangements during the year.
• The separation date and each parent's marital status.
• The order or agreement establishing support obligations.
• The child's net income and details of other proposed claims.

Ask the preparer to document the reason the selected parent qualifies. Keep any required agreement between parents with the tax records. If the arrangement changed partway through the year, identify the dates and amounts precisely. This is particularly useful when support deductions, disability transfers, or a new spouse also affect the family's return.