A non-refundable tax credit for Canadians supporting eligible dependents, worth up to $14,398 (2023)

The eligible dependent tax credit helps reduce the tax burden for Canadian taxpayers who are financially supporting qualifying dependents. This valuable tax benefit is particularly important for single parents and those supporting relatives in specific circumstances.

To qualify, you must meet these key conditions:

• You must be single, divorced, separated, or widowed
• You must be supporting a dependent who lives with you
• The dependent must be:
  • Your child under 18
  • Your parent or grandparent
  • A relative who is dependent due to physical or mental impairment
• You can only claim this credit for one eligible dependent per year

The credit amount reduces as the dependent’s net income increases, and you cannot claim it if you’re receiving support payments for the dependent.