Climate Action Incentive - Qualified Dependents

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?

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.

Or for some lighter reading perhaps the entire 884 page omnibus Bill C-86 Budget Implementation Act, 2018… it’s under Income Tax Act… a ways down in SUBDIVISION A.3.

Caution; it’s a federal government link so this one may take some time to load. :slightly_smiling_face:

Thank you for those useful links - I really appreciate that.

I want to clarify a scenario:

A married couple has three children in elementary school.
The children all depend on their parents for support, reside with their parents, and are under 18.
Therefore, all three children for the purposes of the CAI are qualified dependents.