2021 - Dependant - GST Credit Shared / CCB not shared

2021 - T1 - On the “Dependant Information” worksheet, under “Information about Credits to Claim” there is an issue for the choices for “Count for CCB & GST credits”

We are dealing with a divorce situation where the parents are 50/50 shared custody. However, the parties agreed pursuant to 122.5(6) that only one parent be entitled to the GST credit. I don’t see a provision to allow such an agreement for Canada Child Benefit.

They are in a 50/50 Shared Custody situation.

However the TaxCycle check box says “Count for CCB & GST Credits” and it only offers “yes / no / shared” as the choice for BOTH credits.

So while they appear to be “Shared Custody” for purposes of CCB and GST normally, the 122.5(6) agreement is designating the GST Credit to one parent.

So… how do I claim “shared custody” for Canada Child Benefit, but not for GST Credits in order to comply with the Act?

The Canada Child Benefit is calculated for each parent based on their respective incomes. CRA should be aware that it is a shared custody situation and will calculate accordingly.