What are the situations in which you cannot claim the amount for an eligible dependant?

Even if all of the conditions have been met to claim the amount for an eligible dependant (read "Can you claim the amount for an eligible dependant?"), you cannot claim this amount if any of the following applies:

• You are claiming a spouse or common-law partner amount (line 303).
• The person for whom you want to claim this amount is your common-law partner. However, you may be able to claim the amount on line 303.
• Someone else in your household is making this claim. Each household is allowed only one claim for this amount, even if there is more than one dependant in the household.
• The claim is for a child for whom you were required to make support payments for 2011. However, if you were separated from your spouse or common-law partner for only part of 2011 due to a breakdown in your relationship, you can still claim an amount for that child on line 305 (plus any allowable amounts on lines 306, 315, and 318) as long as you do not claim any support amounts paid to your spouse or common-law partner on line 220. You may claim whichever is better for you.

Note
If you and another person were required to make support payments for the child for 2011 and, as a result, no one would be entitled to claim the amount for an eligible dependant for the child, you can still claim this amount provided you and the other person(s) paying support agree that you will be the one making the claim. If you cannot agree on who will claim this amount for the child, neither of you can make the claim.

Forms and publications

• General Income Tax and Benefit Package - Guide, Returns, and Schedules