Line 367 - Amount for children born in 1996 or later

You can claim $2,234 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.

You may be able to claim the family caregiver amount for each child with an impairment in physical or mental functions.

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 $11,038;
  • 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 2013 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.

Completing your tax return

Enter the number of children for whom you are not claiming the family caregiver amount (FCA), in box 366 (above and to the left of line 367 on Schedule 1, Federal Tax). For children for whom you are claiming the FCA, enter the number of children in box 352 (beside and to the left of line 367). Enter the result of the calculation on line 367.

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

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