I keep saying it because it is true, backed up by Tax law, case law and even the CRA website.
You provided a link for the Canada Child Benefit. Normally I am detailed on this but failed to put in the words "eligible dependent" credit in this post for you.
Here is the correct link from the CRA site, click "yes" to those 2 questions THEN you will get to see the section "You can claim this amount except if:":
https://www.canada.ca/en/revenue-age...ine-30400.html
You can claim this amount except if:
- The claim is for a child you had to make support payments for in 2022. However, if you were separated from your spouse or common-law partner for only part of 2022 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 30400 (plus any allowable amounts on line 30425 and line 31800 of your return) if you did not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return. Claim whichever is better for you
This also counts for claiming dependents and the associated credits.
The law and the case law on this is very clear:
-Party A must pay party B
-Party B must pay party A
-They must actually pay each other the amounts and not an offset. This statement is backed up by law and case law as well.
-The parties must agree who is claiming the credit.
So while some people claim to not have had issues or that they won their CRA hearing because the agreement said they are to pay each other both of those sets of people can get bitten later on if the CRA comes knocking and they do, hence, the case law on it created when people lost their cases against the CRA.
Harder vs the Queen is your start on this then the tax code then further cases that came up circa 2018
This has been discussed ad nauseam on various other threads and is NOT what the OP is asking about. You don't need to keep posting and arguing a moot point. This is hijacking the thread which you have been asked not to do.