Eligible Dependant Credit
The eligible dependant amount for single parents and others, and the rules that trip people up.
The short version
- The eligible dependant amount (line 30400) is the “equivalent to spouse” credit for people without a spouse at home who support a relative living with them.
- For 2026 it's worth up to $16,452 (your basic personal amount) minus the dependant's net income: about $2,303 federally for a dependant with no income.
- The usual case: a single, separated, divorced or widowed parent claiming for a child under 18; see benefits for single parents.
- Only one claim per household, one dependant per claim, and generally not for a child you pay support for.
- Two separated parents who both qualify must agree who claims. If they can't agree, neither can claim.
Eligible Dependant Tax Credit Canada
Single parents carry the same household on one income, and the tax system gives back a little for it: the eligible dependant amount works exactly like the spouse amount, but for a child or relative. It's one of the most valuable credits a single parent can claim, and one CRA checks often, because the rules are strict.
Who Qualifies
At some time in the year, all of these were true:
- You didn't have a spouse or common-law partner, or you had one but weren't living with, supporting or being supported by them.
- You maintained a home (rented or owned) where you lived with the dependant.
- You supported the dependant.
- The dependant was related to you and was your parent or grandparent; or your child, grandchild, brother or sister under 18; or one of those 18 or older with a physical or mental impairment.
How Much
Your basic personal amount ($16,452 for 2026, less at very high incomes) minus the dependant's net income. A child with no income gives the full amount, about $2,303 off federal tax. If the dependant has an impairment, the Canada caregiver amount adds $2,740. Provinces have their own version too.
The Rules That Trip People Up
- One per household. Even with three children, only one eligible dependant claim per home.
- Child support. If you're required to pay support for a child, you generally can't claim that child, unless both parents pay support to each other under shared custody, or you were separated for only part of the year.
- Shared custody. If the children live with both parents and each could claim, the parents should agree; with two or more children, each parent can claim a different child. If they can't agree, nobody gets it.
- Spouse amount first. You can't claim both the spouse amount and the eligible dependant amount.
Can you claim the eligible dependant amount?
Describe your household: marital status, who lives with you, ages, custody and any support payments. The assistant checks each condition and tells you who should claim.
Single Parents Often Miss These Too
- Child care expenses, claimed by you as the only parent in the home.
- The Canada Child Benefit on your income alone.
- The extra amount in the Canada Groceries and Essentials Benefit for the first child of a single parent.
- Canada caregiver credit if the dependant has an impairment.
Married or living common-law? Then it's the spousal amount instead.
When CRA Asks
CRA regularly reviews this claim and may ask for proof that the child lived with you (school or medical records, a lease) and your marital status. If you get a letter, the tax document analyzer reads it and lists what to send. Before filing, Return Check flags eligible dependant claims that clash with support payments or shared custody.
Separated with children? Who claims what, and how support is taxed, is on separation and divorce taxes.
Eligible Dependant Questions
What is the eligible dependant amount?
A non-refundable credit for people without a spouse at home who support a related dependant living with them, usually a single parent with a child under 18. For 2026 it is up to $16,452 minus the dependant's net income.
Can both separated parents claim the eligible dependant amount?
Each household can make one claim, and each parent can claim a different child. If both parents qualify for the same child and cannot agree, neither can claim.
Can I claim the eligible dependant amount if I pay child support?
Generally not for a child you are required to pay support for, with exceptions for shared custody where both parents pay support and for partial-year separations.
Can I claim more than one eligible dependant?
No. Only one eligible dependant claim is allowed per household.
Sources: CRA, Line 30400 Amount for an eligible dependant; 2026 indexation table. Checked October 2026. Support payment exceptions are summarized.
Last reviewed October 5, 2026 against CRA and Government of Canada sources. How we check our facts.