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Level 2

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

 
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Best answer June 02, 2020

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Level 3

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

NO. They have to decide who will claim in any given year or they will both be denied, child support is also a factor. It is very possibly addressed in their separation agreement. GST and CCB will be calculated & spilt by CRA if the shared custody situation is on file with them as it should be. 

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Level 1

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

on CRA site  Shared custody
If you and another person share custody of a child throughout the year, and you each have a clearly established requirement under a court order or written agreement to make child support payments for that child, normally, neither of you would be able to claim the amount for an eligible dependant for that child. However, in this case, one of you may still be able to claim the amount, as long as you and the other person agree who will make the claim. If you cannot agree, neither of you can claim the amount for that child.

View solution in original post

Highlighted
Level 2

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

I read the same, in this case- no child support payments are made to either party.  So, my understanding is they can, alternate between them, who will claim this year, the other will claim next year, and so on.  Unless I misunderstood..

View solution in original post

Highlighted
Level 3

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

That is how I would interpret it. Often the parents alternate.

View solution in original post

Highlighted
Level 3

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

But as for other credits - make sure CRA is aware of shared custody. There is a defined process on website.

View solution in original post

Highlighted
Level 2

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

I've added a note on dependant info page of both parents to inform CRA of their shared custody arrangement. Hopefully, it will suffice.

View solution in original post

Highlighted
Level 1

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

Claiming Eligible Dependant has complex set of rules. Along with other rules, the eligible dependant must live with the parent making the claim at least (or very near) 50% of the year.

View solution in original post

Highlighted
Level 2

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

It is the case in this situation.  Thank you for your feedback.

View solution in original post

Highlighted
Level 3

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

There are sometimes still hoops to go through.  One client I have has custody most of the year, an affidavit from his ex stating this as well as other documentation showing he should get the Eligible Dependant claim, however, CRA continues to deny his claim. (His ex is NOT making any claim for the child). He is also receiving the Child Tax Benefit.  No sense but we are trying to work through it.

View solution in original post

Highlighted
Level 3

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

The PARENTS need to notify CRA.  Assuming one parent is already getting the CCB it's up to the other parent to now apply for it using the appropriate form: RC66 and providing doc's.


<a rel="nofollow" target="_blank" href="https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/rc66/rc66-fill-19e.pdf">https://www.canada.c...>


View solution in original post

Highlighted
Level 2

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

One other point ... when you efile returns, CRA doesn't receive notes that you place on the return.  The ".tax" file that is transmitted to CRA when we e-file contains very limited information.  Along with basic identification of individuals (name, SIN, address, etc, the file is mostly just the line number & values matching those line numbers.   In general, notes are not transmitted and are mostly for personal use.
Thus, it's important  to contact CRA directly to discuss these concerns.

View solution in original post

11 Comments
Highlighted
Level 3

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

NO. They have to decide who will claim in any given year or they will both be denied, child support is also a factor. It is very possibly addressed in their separation agreement. GST and CCB will be calculated & spilt by CRA if the shared custody situation is on file with them as it should be. 

View solution in original post

Highlighted
Level 1

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

on CRA site  Shared custody
If you and another person share custody of a child throughout the year, and you each have a clearly established requirement under a court order or written agreement to make child support payments for that child, normally, neither of you would be able to claim the amount for an eligible dependant for that child. However, in this case, one of you may still be able to claim the amount, as long as you and the other person agree who will make the claim. If you cannot agree, neither of you can claim the amount for that child.

View solution in original post

Highlighted
Level 2

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

I read the same, in this case- no child support payments are made to either party.  So, my understanding is they can, alternate between them, who will claim this year, the other will claim next year, and so on.  Unless I misunderstood..

View solution in original post

Highlighted
Level 3

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

That is how I would interpret it. Often the parents alternate.

View solution in original post

Highlighted
Level 3

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

But as for other credits - make sure CRA is aware of shared custody. There is a defined process on website.

View solution in original post

Highlighted
Level 2

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

I've added a note on dependant info page of both parents to inform CRA of their shared custody arrangement. Hopefully, it will suffice.

View solution in original post

Highlighted
Level 1

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

Claiming Eligible Dependant has complex set of rules. Along with other rules, the eligible dependant must live with the parent making the claim at least (or very near) 50% of the year.

View solution in original post

Highlighted
Level 2

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

It is the case in this situation.  Thank you for your feedback.

View solution in original post

Highlighted
Level 3

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

There are sometimes still hoops to go through.  One client I have has custody most of the year, an affidavit from his ex stating this as well as other documentation showing he should get the Eligible Dependant claim, however, CRA continues to deny his claim. (His ex is NOT making any claim for the child). He is also receiving the Child Tax Benefit.  No sense but we are trying to work through it.

View solution in original post

Highlighted
Level 3

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

The PARENTS need to notify CRA.  Assuming one parent is already getting the CCB it's up to the other parent to now apply for it using the appropriate form: RC66 and providing doc's.


<a rel="nofollow" target="_blank" href="https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/rc66/rc66-fill-19e.pdf">https://www.canada.c...>


View solution in original post

Highlighted
Level 2

Can two, separated parents, claim the same child as a eligible dependant when they have shared custody? What about GST and CCB?

One other point ... when you efile returns, CRA doesn't receive notes that you place on the return.  The ".tax" file that is transmitted to CRA when we e-file contains very limited information.  Along with basic identification of individuals (name, SIN, address, etc, the file is mostly just the line number & values matching those line numbers.   In general, notes are not transmitted and are mostly for personal use.
Thus, it's important  to contact CRA directly to discuss these concerns.

View solution in original post