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Canada has no credit called the dependent tax credit, but the closest thing is the amount for an eligible dependant. For 2026 the federal amount is $16,452, and at the 14% lowest rate that can cut your federal tax by up to $2,303.28. You need to be single, divorced, separated or widowed, and the dependant has to live with you in a home you keep up.
Plenty of other family money is out there under different names, so it helps to know which one you’re actually after.
Who can claim the dependent tax credit?
The CRA sets three conditions. You were single, divorced, separated or widowed. You supported the person, and they lived with you in a home you maintained. And you didn’t claim the spouse or common-law partner amount for someone else.
The dependant has to be related to you by blood, marriage, adoption or common-law partnership. The list is short.
| Dependant | Condition |
|---|---|
| Your child, grandchild, brother or sister | Under 18 |
| Your child, grandchild, brother or sister | 18 or older with a mental or physical infirmity |
| Your parent or grandparent | Any age, if they meet the support and living tests |
Your dependant’s own net income matters. The CRA says it has to be below your basic personal amount, or that amount plus $2,687 when the person is dependent because of an infirmity. The claim shrinks as their income goes up.
What stops you from claiming?
A few things, and they catch people out every year. You can’t claim your spouse or common-law partner here. You can’t claim if someone else in your home takes the amount for the same person. And you generally can’t claim if you paid child support for that child, with limited exceptions in the year of a separation. Only one person gets the claim for a given dependant, so shared households need to agree before filing.
What is it worth in dollars?
The amount isn’t a cheque. It’s a non-refundable credit, so it lowers tax you owe and can’t push federal tax below zero. Take a single parent in Ontario earning $50,000 with a dependant who has no income. The income tax calculator shows federal tax of $3,985.14 without the claim and $1,681.86 with $16,452 entered as an other credit. That’s $2,303.28 saved, federal only, since your province has its own amount too.
The tax credits and deductions calculator lets you play with other claims, though it is federal only and it doesn’t have a separate box for this amount, so use the other credit field. Don’t be surprised if the real claim is smaller once the dependant’s income is subtracted.
Other help for families with children
If you’re really looking for money for a child, the Canada Child Benefit is a different program and often worth more. For July 2026 to June 2027 the Canada Child Benefit calculator gives one child under 6 a maximum of $8,157 a year. On a family net income of $30,000 you’d get all of it. On $60,000 you’d get $6,634 a year, about $552.80 a month.
Caring for someone with a disability opens other doors. The Canada caregiver amount is $2,740 for an infirm child under 18 and $8,773 for an infirm dependant aged 18 or older, phased out for higher dependant income. The disability tax credit calculator covers the related disability amounts.
Mistakes to avoid
The most common one is claiming the amount and the spouse amount together. The second is claiming for a child you also pay support for. The third is guessing at the dependant’s income. Look at their return.
Not sure you qualify? Read the CRA line 30400 page for the current tax year, and keep proof of who lived where, since the CRA can ask.
We couldn’t confirm the 2026 infirmity add-on of $2,687, which comes from the CRA’s 2025 page, so check Schedule 5 when you file. The provincial amounts differ, and this page doesn’t list them.
Where the numbers come from
The eligibility rules come from the Canada Revenue Agency page for line 30400 (2025 tax year). The $16,452 amount and the caregiver amounts come from the CRA’s 2026 personal tax credits return, and benefit figures from the CRA’s Canada Child Benefit pages for July 2026 to June 2027. Results come from our calculators. This site has no link with the CRA or any government.
Frequently asked questions
Is there a federal credit called the dependent tax credit?
Not by that name. The closest is the amount for an eligible dependant, claimed on line 30400.
Can I claim it if I'm married?
No. It's for people who are single, divorced, separated or widowed. Your spouse or common-law partner has their own amount.
Can I claim it if I pay child support?
Generally not for that child, with limited exceptions in the year of a separation.
Is it a refundable credit?
No. It lowers tax owing and can't take federal tax below zero.
How much is the Canada Child Benefit for one child under 6?
Up to $8,157 a year from July 2026 to June 2027, reduced when family net income is above $38,237.
- Canadian tax credits and government benefits explained
The difference between tax credits and benefits in Canada, how they're worked out from your return, and the calculators for the ones people claim most
Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.