Updated September 27, 2026
Ever wonder how the eligible dependent credit (usually referred to as ‘claiming the kid’ on the tax return), Canada Child Benefit and child support work after parents split? I thought I’d offer some clarity about how it goes, because there are very clear rules about all those things.
There are two types of scenarios. One is where there is one primary parent. The other scenario is a shared parenting arrangement. One parent is generally considered to be the primary parent if the child spends more than 60% of the time with that parent. (More notes on coming up with a parenting arrangement here https://www.justice.gc.ca/eng/fl-df/parent/mp-fdp/p5.html )
The decision about schedules and child sharing arrangements are supposed to be made completely with the best interest of the child in mind. NOT for the purpose of changing the subsequent financial costs or benefits. Once the parenting arrangement is decided, these are the natural by-products of that parenting arrangement.
If there is one primary parent:
- The primary parent gets child support from the other parent (The amount is set based on the paying parent’s income only and the number of children. This is the calculator https://www.justice.gc.ca/…/child-enfant/cst-orpe.html )
- The primary parent gets to claim the child as eligible dependent on their tax return every year. (details here https://www.canada.ca/…/line-30400-amount-eligible… )
- The primary parent gets full Canada Child Benefit based on their income alone. (more info here https://www.canada.ca/…/canada-child-benefit-before-you… )
In a shared parenting arrangement:
- Child support is calculated by putting each person’s income into that online calculator. The difference between the two amounts is what is paid to the lower income parent.
- If there is one child, the parents alternate years when claiming the child as eligible dependent. If there are two or more children, the parents can claim a child each. Who claims which child, or who gets to claim even vs odd years is the only detail that needs to be hashed out between the parents here.
- Canada Child Benefit gets split. Each parent will receive one half of what an annual entitlement would be based on their individual income.
All these things have clear rules about them and they can only fall into those two camps. Anything more one-sided than 60/40 is considered to be one primary parent. If it’s an 80/20 time share or a 100/0, it doesn’t matter. It is treated exactly the same, for these three main items.
The process of getting these things
I also need to say that being entitled to something – and actually getting it – can be two entirely different things. This is especially true for child support. From my perspective, CRA has a much more accessible means of processing benefits and credits and of proving claims for them.
Unfortunately, for some people, trying to get a legal agreement about parenting time and child support can cause much more harm than it helps. (full post on that here) While I understand better than anyone why some people choose not to pursue child support even when they are entitled, I also wouldn’t want anyone to throw away the option without really understanding the option either.
I think too many women especially are opting not to pursue child support based on stories they’ve heard (mine among them.) Getting a legal agreement about parenting time and child support doesn’t need to be a huge court process, though. There are several legal pathways to get a binding legal agreement about it. There is much more awareness among lawyers and judges about issues like the ones I encountered too, so the legal landscape is changing all the time. Do a little research about what is involved legally, run the numbers, and then make an informed decision.
For CRA purposes, a legal agreement isn’t even necessary. A handwritten agreement detailing parenting time (that includes the children’s full names and dates of birth, and both parties full names, SIN’s and signatures) is usually suffice. In the absence of an actual parenting agreement – there are alternate forms of proof that can be sent, like letters from the children’s school or daycare, or from doctors or dentists. There can still be some paperwork involved, but it is infinitely easier to manage if there’s an adversarial ex involved.
Negotiations
I’ve heard of these things being used as bargaining chips in separation negotiations. ‘I’ll offer you $500 in child support, if I get to claim the kid each year on my taxes’ type offers. It breaks my heart to think of how many people accept those kinds of deals because they don’t know that they are entitled to BOTH more child support than offered AND to claim the child on their tax returns. People often concede because they aren’t sure what they are entitled to or because they want to avoid legal involvement.
I’ve even seen CRA benefits listed in legal agreements! It must have happened often too because CRA now specifically states in their review letters that legal agreements about benefits and credits have no bearing on whether a person is entitled to those benefits or credits. It is only a matter of if the person meets CRA’s eligibility criteria.
I’m not a legal expert and this isn’t legal advice. This summary is provided for informational purposes only. My hope with this post is that no one gives up things they’re entitled to simply because they don’t know what they’re entitled to.
Dawn Evans is a writer, tax specialist, and advocate for financial and personal empowerment — always a little bit of everything.
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~Dawn
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