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What is the Dependent Amount?

The term “Dependent Amount” generally refers to tax credits available to individuals supporting dependants. These credits include the Eligible Dependant Amount (EDA) and the Canada Caregiver Amount (CCA). Each credit has specific eligibility requirements and maximum claimable amounts.

1. Eligible Dependant Amount (EDA)

The Eligible Dependant Amount is a non-refundable tax credit for taxpayers who support a dependant and do not have a spouse or common-law partner.

Eligibility:

  • You may claim the EDA if:
    1. You were single, divorced, separated, or widowed at some point during the tax year.
    2. You supported a dependent person living with you in a home you maintained.
    3. The dependant is one of the following:
      • Your parent or grandparent.
      • Your child, grandchild, brother, or sister (under 18 or with a physical/mental disability).
  • The dependant must be a Canadian resident.

Claim Amount:

  • For 2025, the maximum EDA is $15,000.
  • The amount is reduced by the dependant’s net income over a certain threshold (approximately $14,600 in 2025).

2. Canada Caregiver Amount (CCA)

The Canada Caregiver Amount is available for individuals supporting dependants with a physical or mental impairment, whether or not the dependant lives with you.

Eligibility:

You may qualify for the CCA if:

  1. You support a spouse, common-law partner, or dependant with a physical or mental disability.
  2. The dependant’s net income is below a certain threshold (approximately $25,000 in 2025 for dependants other than a spouse).

Claim Amount:

  • Spouse or Common-Law Partner or an Eligible Dependant: Up to $7,525 in addition to other credits.
  • Other Relatives: Up to $2,499 if the relative lives with you and depends on you for care.

Special Notes:

  • You cannot claim both the Eligible Dependant Amount and the Canada Caregiver Amount for the same person.

How to Claim Dependant Amounts

  1. Determine Your Eligibility:
    • Identify if you are eligible for either the EDA or CCA, and calculate the maximum claim amount based on the dependant’s net income.
  2. Complete the Tax Form:
    • For the EDA, use Line 30400 on your tax return.
    • For the CCA, use Line 30425 or Line 30450 (depending on the relationship to the dependant).
  3. Provide Documentation:
    • Keep supporting documents like proof of relationship, residency, and the dependant’s income records. If claiming the CCA, provide a medical certificate for physical/mental impairment (if requested).

Frequently Asked Questions

Q: Can I claim the EDA and Spousal Amount in the same year?
A: No, you can only claim one or the other in a tax year.

Q: What if I support multiple dependants?
A: You can claim the Canada Caregiver Amount for multiple dependants, but the Eligible Dependant Amount can only be claimed for one.

Q: Can I split the EDA with another person?
A: No, only one individual can claim the EDA for a particular dependant.

Tips for Maximizing Dependant Credits

  1. Choose the Right Credit: If eligible for both the EDA and CCA, calculate which provides the higher benefit.
  2. Monitor Income Thresholds: The dependant’s net income affects the amount you can claim. Ensure you have accurate income details.
  3. Keep Documentation: Retain all medical records and proof of support for dependants to substantiate your claim if the CRA requests verification.

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