Canada Revenue Agency
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Shared custody and the amount for an eligible dependant
If you and another person were required to make support payments for a child 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 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.
For more information about your eligibility to claim the amount for an eligible dependant, see line 305.
Example 1
Ryan and Chloe share the custody of their child Faith. Faith spends 50% of her time with Ryan and 50% of her time with Chloe. The court order states that Ryan has to pay Chloe $200 a month and that Chloe has to pay Ryan $100 a month. For convenience, Ryan agrees that Chloe does not have to write him a monthly cheque and that he will simply pay her $100 a month, which will fulfill both their support obligations.
Ryan and Chloe agree that Ryan will claim the amount for an eligible dependant on line 305 of his income tax and benefit return. If they did not agree, neither of them could claim the amount on line 305 for Faith.
Example 2
Nicholas and Christine share the custody of their children Sam and Amy. Sam and Amy spend 50% of their time with Nicholas and 50% of their time with Christine. The written agreement states that Nicholas has to pay Christine $300 a month and that Christine has to pay Nicholas $400 a month. For convenience, Christine agrees that Nicholas does not have to write her a monthly cheque and that she will simply pay him $100 a month, which will fulfill both their support obligations.
Nicholas will claim the amount for an eligible dependant on line 305 of his income tax and benefit return for Sam. Christine will claim the amount for an eligible dependant on line 305 of her income tax and benefit return for Amy.
A payment based on a court order or written agreement that calculates child support obligations with reference to a statutory scheme (such as The Federal Child Support Guidelines) but does not obligate both parents to pay child support, is not considered a support amount for the recipient, since there is no legal obligation for the recipient to pay an amount. However, the payer may be considered to have made support payments.
Example
William and Julie share custody of their children, Emily and Eric. Emily and Eric spend 50% of their time with William and 50% of their time with Julie. Based on William's and Julie's incomes, the court order states that William has to pay Julie $250 a month according to The Federal Child Support Guidelines. The amount William pays is considered a support payment. Therefore, William is not entitled to a claim on line 305 for either Emily or Eric. However, Julie can claim an amount for an eligible dependant on line 305 of her income tax and benefit return for Emily or Eric.
