Question about Lines 305 and 367

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That's definitely interesting, but it just bothers me that it's not common knowledge in the CRA, and it's not clearer in the wording.

They should just come out and say "Yes, in a 50/50, you can each claim a dependent" I mean. why isn't it clear like that?

Anyways, thanks for the info everybody
 
lynx002ca said:
"In subsequent years, with 2 or more minors involved, both parents may agree to claim one minor each under 305, or, with 1 minor, they may alternate years for the claim. the main point is that you don't both claim the same minor in the same year. Shared custody appears to be a requirement for this scenario as the minor must have been living with you during the year, although I didn't see anything in the CRA bulletin on the % custody explicitly."


Where do you see this information? That both people playing child support paragraph from earlier in the thread is makes no sense to me at all if that's what the justification is...
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In addition to the post above, here is the official CRA page. The key point is the offset payment method where you pay your ex support and she pays you support, each based on your individual incomes results in the situation and exception under the "Note" at the bottom:

What are the situations in which you cannot claim the amount for an eligible dependant?
 
This part from CRA could not be clearer in my mind:

You can claim a dependent if:

The claim is for a child for whom you were required to make support payments for 2010. However, if you were separated from your spouse or common-law partner for only part of 2010 due to a breakdown in your relationship, you can still claim an amount for that child on line 305 (plus any allowable amounts on lines 306, 315, and 318) as long as you do not claim any support amounts paid to your spouse or common-law partner on line 220. You may claim whichever is better for you.

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Now comes the tricky part and I must be losing it because I just don't understand the exception, how can your ex pay you support if she's actually paying nothing?

Anyways, I made the claim for a dependent and I'll try and prove my point but I'm 99.99% sure it's coming back especially because I claimed money on line 220
 
My understanding is that if your ex has income and you have income you pay child support to each other in a Shared Custody situation - so say she pays you $100/mo and you pay her $600/mo - the net is you pay her $500. You both pay CS so neither can claim the deduction - hence the CRA note saying you come to an agreement where only one of you claims the child each year (or if you have 2 kids you claim one each, every year). CRA will flag the returns if you both claim the same child in any year, and deny both claims.

In the court case details that MESS posted it looks like that person successfully claimed even though he didn't have Shared Custody and only he paid child support. So perhaps it's even more flexible that that.
 
Sorry my post at the beginning should have said "You CAN'T claim a child..."

I tried and explained it to my ex, we'll see what happens, I'll definitely update this ticket when I find out.
 
Sorry my last post at the beginning should have said "You CAN'T claim a child..."

I tried and explained it to my ex, we'll see what happens, I'll definitely update this ticket when I find out.
 
After reading above it got me thinking as to why not come to terms with the other parent and relabel the offset child support amount to periodic spousal income split and resulting tax deduction codified by SA. Two co-operative parents in harmony is best for the kids. As a bonus, resulting eligible dependent amounts are open for both parents to claim and fully legit.
 
Mess said:
Spousal Equivalents
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Thank you for the pointer. The article is quite complicated but it seems to me that I should be even more entitled to the dependant credit that the guy that won the case. I have two kids, a true 50/50 agreement, and I agreed with my ex that each of us claims one child. Nevertheless, Rev Canada rejected my claim because I currently have a higher income that my ex and therefore I pay her child support. What am I missing?
 
I have no idea what you said to them or what documentation you offered or what you referenced your question to. I don't know if you spoke to a 1st help desk hired to work during tax season or a senior manager.

I provided a link to a CRA page which explained the exception. I suggest you call with that page open in front of you, read the excerpt aloud to them and ask them what they think it means.
 
Help!!

I have been rejected for the eligible dependent claim - I claimed one of three children, that live with me 50%. We use the set off method in the SA. My ex did not claim this child, she claimed another.

I sent the paragraph regarding the exception that neither can claim with my answer to my assessment, but I was still denied.

Who here pays CS (via the offset method), AND successfully claims eligible dependent? Were you initially denied? What method did you use to succeed (write a letter, call, etc).

Also, does the wording of the SA need to state more than the set off method - should it explicitly state that each actually pays the table amount to the other rather than simply the greater income earner pays the other the difference in table amounts?
 
I think it comes down to this CRA paragraph

"If you and another person were required to make support payments for the child in 2010 and, as a result, no one would be entitled to claim either this amount or the amount for an eligible dependant for the child, you can still claim this amount providing you and the other person(s) paying support agree you will be the one making the claim. If you cannot agree who will claim this amount for the child, neither of you can make the claim."

What situation could this possible apply to other than the offset method?

Does anyone know what this could be referring to other than the offset method?
 
billm - I started this thread because I was rejected last year and, like you, now have been rejected again this year. Based on the responses from people I thought it was worth a shot.

I have no idea how anybody pulled this off except you have to get "the right person" to review it, that's the only thing I can think of, otherwise it's pretty black and white.
 
lynx002ca said:
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I have no idea how anybody pulled this off except you have to get "the right person" to review it, that's the only thing I can think of, otherwise it's pretty black and white.
Click to expand...

I don't think its black and white - what does the exclusion paragraph that I posted mean? It is not black and white to me! What is the situation they are referring to where two people are paying support and no one is eligible to claim a dependent, and if so, one of them can?
 
I know that's confusing but anyone I've talked always says the same thing...if you pay $1 of child support you can not claim ANY of your children. That seems to take precedent over any other nonsense CRA has on their site.

Basically, they need a rewrite because obviously some things there cause confusion. More importantly, they need to change this law, one of the worst tax laws in the country. Anybody who pays child support in a 50/50 split should be eligible to claim "half" of the kids, it couldn't be more clearer in my mind.
 
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