# Claiming eligibility dependent over spousal amount

**URL:** <https://www.protaxcommunity.com/t/claiming-eligibility-dependent-over-spousal-amount/3470>\
**Category:** T1\
**Created:** [May 10, 2020, 3:13pm UTC](https://www.protaxcommunity.com/t/claiming-eligibility-dependent-over-spousal-amount/3470 "2020-05-10T15:13:44Z")\
**Posts on this page:** 7\
**Page:** 1

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**Author:** ![dilongli1988](https://avatars.discourse-cdn.com/v4/letter/d/b9e5f3/32.png) [@dilongli1988](https://www.protaxcommunity.com/u/dilongli1988)\
**Post date:** [May 10, 2020, 3:13pm UTC](https://www.protaxcommunity.com/t/claiming-eligibility-dependent-over-spousal-amount/3470/1 "2020-05-10T15:13:44Z")

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Hi, I have a client who is living and supporting her parents. Mother had income and father had zero income. Taxcycle is automatically claiming spousal amount on mother’s tax return, but the spousal amount can not be used fully as they are entitled to claim age amount. Therefore, I think it is more beneficial to let the daughter to claim her father as eligible dependent on her tax return to fully use the credit. So can I do it without override anything in S5? Thx!

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**Author:** ![dklassencga](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/dklassencga/32/126_2.png) [@dklassencga](https://www.protaxcommunity.com/u/dklassencga)\
**Post date:** [May 13, 2020, 10:08pm UTC](https://www.protaxcommunity.com/t/claiming-eligibility-dependent-over-spousal-amount/3470/2 "2020-05-13T22:08:03Z")

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The daughter is not able to claim Dad as an eligible dependent. She can claim the caregiver amount if they need care, but that’s it.

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**Author:** ![dilongli1988](https://avatars.discourse-cdn.com/v4/letter/d/b9e5f3/32.png) [@dilongli1988](https://www.protaxcommunity.com/u/dilongli1988)\
**Post date:** [May 13, 2020, 11:46pm UTC](https://www.protaxcommunity.com/t/claiming-eligibility-dependent-over-spousal-amount/3470/3 "2020-05-13T23:46:08Z")

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Hi [dklassencga](https://www.protaxcommunity.com/u/dklassencga), I am sure the daughter is able to claim her father as eligible dependent if the daughter is living and supporting the father and the mother does not claim spouse or common law amount on her tax return.

You can find more information in those links below:

[https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-30400-amount-eligible-dependant/you-claim-amount-eligible-dependant.html](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-30400-amount-eligible-dependant/you-claim-amount-eligible-dependant.html)

[https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-30400-amount-eligible-dependant/what-situations-which-you-cannot-claim-amount-eligible-dependant.html](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-30400-amount-eligible-dependant/what-situations-which-you-cannot-claim-amount-eligible-dependant.html)

[https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/65050/index.do](https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/65050/index.do)

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**Author:** ![dilongli1988](https://avatars.discourse-cdn.com/v4/letter/d/b9e5f3/32.png) [@dilongli1988](https://www.protaxcommunity.com/u/dilongli1988)\
**Post date:** [May 13, 2020, 11:52pm UTC](https://www.protaxcommunity.com/t/claiming-eligibility-dependent-over-spousal-amount/3470/4 "2020-05-13T23:52:31Z")

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I contacted Taxcyle support and Efile Helpdeck for solution. They told me to override the spouse and common law amount to zero in the S5 of the ferderal form and provincial form in the mother return.

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**Author:** ![Nezzer](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/nezzer/32/3845_2.png) [@Nezzer](https://www.protaxcommunity.com/u/Nezzer)\
**Post date:** [May 14, 2020, 10:03pm UTC](https://www.protaxcommunity.com/t/claiming-eligibility-dependent-over-spousal-amount/3470/5 "2020-05-14T22:03:09Z")

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@dklassencga  
Debbie, I think @dilongli1988 is correct - the daughter should be able to claim one of her parents as an eligible dependant, as long as neither parent claims the deduction for spouse. I believe Dilong’s original question was how to do this in TaxCycle without using an override, so I did not respond.

Glad you got an answer from TaxCycle, Dilong.

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**Author:** ![dklassencga](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/dklassencga/32/126_2.png) [@dklassencga](https://www.protaxcommunity.com/u/dklassencga)\
**Post date:** [May 14, 2020, 11:14pm UTC](https://www.protaxcommunity.com/t/claiming-eligibility-dependent-over-spousal-amount/3470/6 "2020-05-14T23:14:25Z")

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I stand corrected (and wish I had known about this case a few years ago when it could have helped a now deceased client)

Thank you for the Tax Court reference

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**Author:** ![dominique.dabolczi](https://avatars.discourse-cdn.com/v4/letter/d/f19dbf/32.png) [@dominique.dabolczi](https://www.protaxcommunity.com/u/dominique.dabolczi)\
**Post date:** [May 15, 2020, 12:46am UTC](https://www.protaxcommunity.com/t/claiming-eligibility-dependent-over-spousal-amount/3470/7 "2020-05-15T00:46:14Z")

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@dilongli1988

Thank you very much for the tax court reference. I had missed this change due the Tax Court Ruling. I had been aware that CRA’s administrative policy had been to disallow the claim.

[https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/65050/index.do](https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/65050/index.do)

FARHAT ULLAH, and HER MAJESTY THE QUEEN,  
Citation: 2013TCC387  
Date: 20131205  
Docket: 2011-3257(IT)I

The remaining issue in this appeal is whether the appellant is entitled to the wholly dependent person credit for her 2006 to 2009 taxation years.  
…  
For all these reasons, the appeal is allowed and the matter is referred back to the Minister for reassessment on the basis that the appellant is entitled to a credit for a wholly dependent person under paragraph ( _b_ ) of the description of B in subsection 118(1) of the _Act_ for her 2006, 2007, 2008 and 2009 taxation years.
