Which parent is eligible to claim the Child Tax Credit?
A – In circumstances where the child resides with both parents throughout the year, either parent would be entitled to the Child Tax Credit. Any unused portion could be transferred to that parent’s spouse or common-law partner. If the child does not reside with both parents throughout the year, the parent who is entitled to claim the amount for an eligible dependant will be able to claim the Child Tax Credit. To qualify for the Eligible Dependant Tax Credit, an individual must support a qualified dependant who lived with them in a home that they maintained and must be unmarried or living apart from their spouse and did not support or was not supported by their spouse. For purposes of the Eligible Dependant Tax Credit, a qualified dependant includes: • a parent or grandparent by blood, marriage, common-law partnership or adoption; or • a child, grandchild, brother or sister by blood, marriage, common-law partnership or adoption who is either under 18, or mentally or physically infirm. Q
