Relationship Breakdown: Claiming Non-Refundable Tax Credits

After a relationship breakdown, there are some general rules on who claims in sole or joint custody cases.

• Spousal Amount – The spousal amount may not be claimed when a couple is separated or divorced except in the year of separation where no claim is made for spousal support.
   
• Age Amount and Transfers – No transfers are allowed between spouses if they are separated or divorced at the end of the year.
   
• Amount for an Eligible Dependant – A single parent may claim an amount for an eligible dependant if they support that child in their own home at some time during the year. No claim may be made for a child by a taxpayer who is required to make support payments for that child. In the case of joint custody, if both parents qualify to claim the amount for an eligible dependant, they must agree who will make the claim—it cannot be split between them.

• Amount for Children Under Age 18 – In the case of sole custody, the parent who has custody may claim the amount for the child. In the case of joint custody, only the parent who qualifies to claim the amount for an eligible dependant for the child may make this claim. The claim may not be split. No claim may be made by a taxpayer who is required to make support payments for the child unless both parents are required to make support payments, then only the one who claims the amount for an eligible dependant may make this claim.
   
• Public Transit, Fitness and Arts Amounts – These amounts may be claimed by either spouse so long as the same expense is not claimed twice and the total claim is not more than the maximum allowed for the child.
   
• Caregiver Amount – The Caregiver Amount may be claimed by more than one individual so long as the combined claim does not exceed the maximum allowable claim for the dependant. However, if anyone claimed an amount for an eligible dependant for that dependant, no one else may claim the caregiver amount for the same dependant.
   
• Disability Amount Transferred from a Dependant – The transferred disability amount may be claimed by more than one taxpayer so long as they agree on how much will be claimed by each and the total claim does not exceed the maximum allowed.
   
• Medical Expenses – Medical expenses for a child may be split between parents so long as the same expense is not claimed twice. Medical expenses may not be claimed for your spouse or common-law partner after separation or divorce.