The primary caregiver who lives with the child most of the year typically claims them as a dependent for tax purposes.

In Canada, determining which parent can claim a child on their taxes depends on several key factors. The primary caregiver who provides everyday care and maintains the principal residence for the child generally has the right to claim tax benefits.

  • For sole custody situations, the parent with whom the child lives more than 60% of the year claims the child
  • In shared custody arrangements (40-60% split), parents can either:
    • Alternate claiming the child each year
    • Split certain benefits as agreed upon or court-ordered
  • The Canada Child Benefit (CCB) and related provincial benefits typically go to the primary caregiver

Parents should maintain detailed records of living arrangements and expenses to support their claims with the Canada Revenue Agency (CRA).