Amount for an Eligible Dependant (Line 30400): Who Can Claim It?
August 6, 2026
If you are single, separated, divorced, or widowed and support an eligible dependant, you may be able to claim the Amount for an Eligible Dependant on Line 30400 of your income tax return. This federal non-refundable tax credit is designed to provide tax relief to individuals who support a dependant while not living with a spouse or common-law partner.
Who Can Claim the Amount for an Eligible Dependant?
You may qualify for this tax credit if, at any time during the tax year, you were:
- Single
- Separated
- Divorced
- Widowed
You do not have to remain single for the entire year. If you became eligible at any point during the year and met all CRA conditions, you may be able to make the claim.
Who Qualifies as an Eligible Dependant?
You may be able to claim one qualifying dependant, including:
| Eligible Dependant | Conditions |
|---|---|
| Child or Grandchild | Under 18 years of age when you become eligible to claim. |
| Parent or Grandparent | Must generally live with you in Canada. No infirmity requirement. |
| Brother or Sister | Must be under 18, or 18 and older if mentally or physically impaired. |
| Other Qualified Relative | Must be related by blood, marriage, common-law partnership, or adoption and meet CRA conditions. |
General Eligibility Requirements
To qualify, the dependant must generally:
- Be related to you by blood, marriage, common-law partnership, or adoption.
- Live with you in a home that you maintain.
- Be a resident of Canada (except in certain cases involving your child).
- Meet the applicable age or infirmity requirements.
Temporary Separation
A temporary separation due to marital breakdown does not automatically disqualify you from claiming the credit. During the separation period, each parent may qualify if they maintain separate households and the child lives with them.
Example
Vince and Jennifer shared custody of their two children. They separated for three months during the year and maintained separate residences. Since each parent cared for one child during the separation, each may claim one eligible dependant.
However, if they reconciled before December 31 and resumed living together, only one eligible dependant claim would generally be allowed because they ended the year as one household.
Can You Claim Both the Spousal Amount and Eligible Dependant Amount?
No. A taxpayer cannot claim both the Spouse or Common-law Partner Amount (Line 30300) and the Amount for an Eligible Dependant (Line 30400) in the same taxation year. Generally, the claim providing the greater tax benefit should be chosen.
How the Dependant's Income Affects Your Claim
Like the spouse amount, the eligible dependant amount is reduced by the dependant's net income. CRA considers the dependant's income for the entire year, even if they lived with you for only part of the year.
Child Support Payments
If you are required to pay child support for a child under a court order or written agreement, you generally cannot claim that child as an eligible dependant.
Dependants Living Outside Canada
Generally, dependants must live with you in Canada. If your child has never lived with you in Canada, you usually cannot claim the eligible dependant amount or receive benefits such as the Canada Child Benefit (CCB) for that child.
However, once the child immigrates to Canada and begins living with you, you may become eligible to claim available tax credits and benefits, including the eligible dependant amount.
Dependants Away at School
A child attending school away from home is generally considered to be living with you if they ordinarily return to your home when not attending school.
Dependants Over Age 18
Except for parents and grandparents, a dependant who is 18 years of age or older must generally be mentally or physically impaired. CRA may request medical documentation describing the nature and expected duration of the impairment.
Parents and Grandparents
You may claim your parent or grandparent if they lived with you in Canada and you provided support during the year. Support payments sent to parents or grandparents living permanently outside Canada generally do not qualify.
Relationships Recognized by CRA
| Relationship Type | Examples |
|---|---|
| Blood Relationship | Parents, children, brothers, sisters, grandparents, grandchildren. |
| Marriage or Common-law | Parents-in-law, grandparents-in-law, brothers-in-law, sisters-in-law. |
| Adoption | Adopted parents, children, brothers, and sisters. |
Documentation CRA May Request
If this is your first time claiming the eligible dependant amount, CRA may request supporting documents such as:
- Lease agreements or rent receipts.
- Property tax or utility bills.
- Court orders or separation agreements.
- Joint custody documentation.
- Medical documentation for an infirm dependant.
Final Thoughts
The Amount for an Eligible Dependant is an important federal tax credit that can provide meaningful tax relief for individuals supporting qualifying dependants. Understanding the CRA's eligibility rules, residency requirements, shared custody provisions, and documentation requirements can help ensure your claim is accurate and maximize your available tax savings.