# Climate Action Incentive - Qualified Dependents

**URL:** <https://www.protaxcommunity.com/t/climate-action-incentive-qualified-dependents/5936>\
**Category:** Tax Topics\
**Created:** [May 17, 2022, 11:05pm UTC](https://www.protaxcommunity.com/t/climate-action-incentive-qualified-dependents/5936 "2022-05-17T23:05:55Z")\
**Posts on this page:** 3\
**Page:** 1

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**Author:** ![healthymanccc](https://avatars.discourse-cdn.com/v4/letter/h/779978/32.png) [@healthymanccc](https://www.protaxcommunity.com/u/healthymanccc)\
**Post date:** [May 17, 2022, 11:05pm UTC](https://www.protaxcommunity.com/t/climate-action-incentive-qualified-dependents/5936/1 "2022-05-17T23:05:55Z")

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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](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](https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-apply.html#How)._

_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._

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**Author:** ![snoplowguy](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/snoplowguy/32/2535_2.png) [@snoplowguy](https://www.protaxcommunity.com/u/snoplowguy)\
**Post date:** [May 18, 2022, 12:52am UTC](https://www.protaxcommunity.com/t/climate-action-incentive-qualified-dependents/5936/2 "2022-05-18T00:52:27Z")

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> [@healthymanccc](#):
>
> Can anyone provide a reference to the income tax act or similar?

> **[Income Tax Act](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/page-97.html?wbdisable=false)**
>
> Federal laws of Canada

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. 🙂

[https://www.parl.ca/DocumentViewer/en/42-1/bill/C-86/royal-assent](https://www.parl.ca/DocumentViewer/en/42-1/bill/C-86/royal-assent)

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**Author:** ![healthymanccc](https://avatars.discourse-cdn.com/v4/letter/h/779978/32.png) [@healthymanccc](https://www.protaxcommunity.com/u/healthymanccc)\
**Post date:** [May 19, 2022, 12:14am UTC](https://www.protaxcommunity.com/t/climate-action-incentive-qualified-dependents/5936/3 "2022-05-19T00:14:22Z")

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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.**