Tax cycle provides a definition of Qualified Dependents on S14.
-A qualified dependant is dependent for support, living with the client in the same home, under 19 years of age, not married or living common-law, and not a parent living with their child.
Can anyone provide a reference to the income tax act or similar?
The CRA link I found uses the wording eligible child rather than qualified. Can anyone clarify?
https://www.canada.ca/en/revenue-agency/services/child-family-benefits/cai-payment.html
Do you have an eligible child
You have an eligible child if all the following conditions are met at the beginning of the payment month:
- your child is under 19 years of age
- your child lives with you
- you are primarily responsible for the care and upbringing of your child
- your child is registered for the Canada child benefit
If you are eligible for the Canada child benefit, a credit for each eligible child will be included in the calculation of the CAIP.
If you have not registered your child for the Canada child benefit, go to Canada child benefit - How to apply.
If you and your ex-spouse share custody of your child/children, if entitled, you will receive payments equal to 50% of the amount you would have received if the child resided with you full-time.
