Eligible Dependent Credit in Canada 2025

The Eligible Dependent Credit — sometimes called the "Amount for an Eligible Dependent" or informally the "equivalent-to-spouse" credit — is a federal non-refundable tax credit available to single parents and others who support a dependent relative. It is one of the most valuable credits available to single-parent families in Canada.

Who Qualifies for the Eligible Dependent Credit?

To claim this credit, you must meet all of the following conditions:

1. You were single, divorced, separated, or widowed at some point during the year (you cannot be living with a spouse or common-law partner)
2. You supported a dependent who lived with you in a home you maintained
3. The dependent was one of the following:
   • Your child (biological, adopted, or stepchild) who was under 18 or had a physical or mental impairment
   • Your parent or grandparent by blood, marriage, or adoption
   • Your brother, sister, aunt, uncle, niece, or nephew who was under 18 or had an impairment
4. The dependent's net income was below $16,129 (the BPA threshold)

How the Credit Amount Is Calculated

The eligible dependent credit is worth $16,129 minus the dependent's net income, multiplied by 15%. If your dependent had zero income, you receive the full credit. For every dollar of income the dependent earned, the credit is reduced by $0.15.

Example: Your child had $2,000 of part-time income. Your credit base = $16,129 - $2,000 = $14,129 × 15% = $2,119.35 in tax savings.

Child Support and the Eligible Dependent Credit

When two parents share custody (50/50), only one parent can claim the eligible dependent credit for a given child. If both parents claim it, the CRA will disallow both claims. Parents should agree in advance on who will claim it, or alternate years.

One Credit Per Household

You can only claim the eligible dependent amount for one dependent per year, even if you support multiple eligible dependents. If you have multiple children or dependents, choose the one that provides the greatest benefit (typically the one with the lowest net income).

Interaction with the Canada Caregiver Credit

If your eligible dependent has a physical or mental impairment, you may also be able to claim the Canada Caregiver Credit on top of the eligible dependent amount. The caregiver credit adds up to $7,999 × 15% = $1,200 in additional federal tax savings, but only the eligible portion above the dependent amount threshold applies.

Provincial Equivalent Credits

Most provinces also have their own equivalent-to-spouse or eligible dependent credit that mirrors the federal version. These provincial credits are calculated at the province's lowest marginal rate on the provincial BPA equivalent. Check your province's tax schedules for the specific amounts.

How to Claim It

Claim the eligible dependent amount on line 30400 of your T1 federal income tax return. Tax software will guide you through the eligibility questions. You will need to know your dependent's net income for the year. No receipts are required, but keep records in case the CRA requests verification.