Kids · Canada
The Eligible Dependant Credit for Single Parents: Who Qualifies and Who Claims
The eligible dependant credit lets a single parent in Canada claim an amount for one child as if the child were a spouse. For 2026 the federal amount is up to $16,452, reduced by the dependant's own net income, and every province and territory has a matching credit. You generally qualify if you were single, divorced, separated or widowed at some point in the year, and you supported a child who lived with you in a home you maintain. Only one person can claim it for the same home or the same dependant, and a parent who pays child support for that child generally cannot claim it.
Key takeaways
- 2026 federal maximum: $16,452, minus the dependant's net income. Provinces and territories have their own matching amounts.
- You must not have a spouse or common-law partner, or not have been living with, supporting or supported by one, at some point in the year.
- The dependant must live with you in a home you maintain, and must be your child under 18 (or a parent, grandparent, or a relative with an impairment).
- One claim per home and per dependant. You generally cannot claim a child you pay support for.
- In shared custody where both parents must pay support, the parents agree who claims. If they cannot agree, neither does.
Who qualifies
CRA's line 30400 page sets out the conditions. At any time in the year, you did not have a spouse or common-law partner, or you had one but were not living with, supporting or being supported by them. At that time, you personally, alone or with someone else, maintained a home where you lived and supported the dependant. The dependant lived with you in that home, and was related to you by blood, marriage, common-law partnership or adoption. For a child, the child must be under 18 at some point in the year, unless they have an impairment in physical or mental functions.
| Condition | What it means |
|---|---|
| Your status | Single, divorced, separated or widowed, or not living with, supporting or supported by a spouse |
| Home | You maintained a home where you and the dependant lived |
| Support | You supported the dependant |
| Relationship and age | Your child under 18, or a parent, grandparent, or a relative with an impairment |
| One claim | Only one person can claim for the same home or dependant |
How much it is worth
The 2026 federal amount is up to $16,452, the same as the basic personal amount. It is reduced dollar for dollar by the dependant's net income, so a child with no income gives the full amount. The credit is non-refundable: the amount is multiplied by the lowest federal tax rate and can reduce your tax to zero, but it does not produce a refund on its own. Your province adds its own credit at its own rate. An extra amount, $2,740 federally for 2026, can apply if the dependant has an impairment.
Support payments and shared custody
You generally cannot claim the eligible dependant amount for a child you are required to pay support for. That is CRA's main rule for separated parents.
There is an exception for shared custody. If both parents are required to pay support for the child, for example under an agreement where support is set off between them, only one can claim, and the parents must agree who. If you cannot agree, neither of you can claim it. If you have more than one child, each parent may be able to claim a different child, if the conditions are met for each.
The Canada Child Benefit uses different shared-custody rules. The shared custody and CCB guide covers the 40 to 60 percent test for that benefit.
Other things that block a claim
- You claimed the spouse or common-law partner amount.
- Someone else in your home is claiming the eligible dependant amount.
- The dependant is claiming the eligible dependant amount for someone else.
- You are claiming the same dependant for a different credit where the rules say you cannot.
CRA's page on situations where you cannot claim lists the full set. Read it before you file.
Example with made-up inputs: how the child's income reduces the amount
These numbers are an example with made-up inputs. A single parent supports one 16-year-old. If the teen's net income is $0, the claim is the full $16,452. If the teen earns a made-up $5,000 from a part-time job, the claim is $11,452. At $10,000, it is $6,452. At $16,452 or more, nothing is left to claim.
| Dependant's net income | Amount you can claim |
|---|---|
| $0 | $16,452 |
| $5,000 | $11,452 |
| $10,000 | $6,452 |
| $16,452 or more | $0 |
Sources
- CRA, Line 30400 – Amount for an eligible dependant, and Can you claim, as of 1 Oct 2026. Conditions on status, home, support, relationship and age; one claim per home.
- CRA, Situations where you cannot claim the amount for an eligible dependant, as of 1 Oct 2026.
- CRA, Child custody and the amount for an eligible dependant, as of 1 Oct 2026. Support-payment rule and the shared-custody agreement rule.
- CRA, 2026 TD1 Personal Tax Credits Return, as of 1 Oct 2026. Eligible dependant amount up to $16,452; infirm dependant addition $2,740.
- The dependant incomes in the example table and chart are made-up inputs.
Frequently asked questions
Who can claim the eligible dependant amount in Canada?
Generally a person who was single, divorced, separated or widowed, or not living with or supporting a spouse, at some point in the year, and who maintained a home where they lived with and supported a related dependant, usually their child under 18.
How much is the eligible dependant credit for 2026?
The 2026 federal amount is up to $16,452, reduced by the dependant's net income. It is a non-refundable credit, multiplied by the lowest federal rate, and provinces add their own matching credit.
Can I claim the eligible dependant credit if I pay child support?
Generally no, not for a child you are required to pay support for. In shared custody where both parents must pay support, only one can claim for that child, and the parents must agree who; if they cannot agree, neither can.
Can both separated parents claim the eligible dependant amount?
Not for the same child. If you have two or more children, each parent may be able to claim a different child if the conditions are met for each one.
Does my teen's job reduce my eligible dependant claim?
Yes. The amount is reduced dollar for dollar by the dependant's net income. A teen with $5,000 of net income reduces a $16,452 claim to $11,452.
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