Is it necessary/mandatory for a parent to enter their child’s info (Full name & DOB) into the tax return even if they cannot claim anything related to the child (e.g. amount for an eligible dependent, child care expenses, Canada child benefit, etc.)
For example, the taxpayer is a single father who is not with the mother of his child. The child resides with the mother. The mother is primarily responsible for the child.
Who is primarily responsible for the care of the child
The person who is primarily responsible for the care and upbringing of the child should apply for the CCB. That person is responsible for things such as:
- supervising the child’s daily activities and needs
- making sure the child’s medical needs are met
- arranging for child care when necessary