Line 367 - Amount for children born in 1994 or later

You can claim $2,131 for each of your or your spouse's or common law partner's children who are under 18 years of age at the end of the year.

The full amount can be claimed in the year of the child's birth, death, or adoption.

Child lives with both parents

If the child resides with both parents throughout the year, either you or your spouse or common-law partner can make the claim.

Note
If you are making this claim for more than one child, either you or your spouse or common-law partner must make the claim for all children under 18 years of age at the end of the year and resided with both of you throughout the year.

Child does not live with both parents

If the child did not reside with both parents throughout the year, the parent or the spouse or common-law partner who claims the amount for an eligible dependant (read line 305) for that child, can make the claim.

Note
You can still claim this amount for the child if you were unable to claim the amount for an eligible dependant because:

• the child's net income was more than $10,527;
• you are already claiming the amount for an eligible dependant for another child; or
• another individual in your household has already claimed the amount for an eligible dependant (other than the child).

Shared custody of a child

If you have shared custody of the child throughout the year, the parent who claims the amount for an eligible dependant (read line 305) for that child, can make the claim.

If you have shared custody of the child throughout the year but cannot agree who will claim the amount, neither one of you can make this claim.

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

Tax tip
You may be able to transfer all or part of this amount to your spouse or common law partner or to claim all or part of his or her amount. For more information, read line 326.

Forms and publications

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

Related topics

• Line 305 - Amount for an eligible dependant
• Line 326 - Amounts transferred from your spouse or common-law partner

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