Eligibility for the Amount for Children under Age 18 at the End of the Year (child amount)

  1. What are the current restrictions for claiming the child amount related to families living in the same household?
  2. How are these restrictions changing?
  3. Where can I get more information about this change?

1. What are the current restrictions for claiming the child amount related to families living in the same household?

If two or more families live in the same household, only one individual in one of the families may claim the child amount in respect of his or her children. As well, if one of the individuals in one of the families has claimed the amount for an eligible dependant, no other single parent in the household would be able to claim the child amount in respect of any child.

2. How are these restrictions changing?

For 2011 and subsequent years, the budget proposes to eliminate these restrictions so that an individual in a shared household who is otherwise eligible can claim the child amount.

3. Where can I get more information about this change?

The CRA is committed to providing taxpayers with up-to-date information. The CRA encourages taxpayers to check its Web pages often. All new forms, policies, and guidelines will be posted as they become available.

In the meantime, please consult the Department of Finance Canada's Budget 2011 documents for details.

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