In other cases, may be claimed by the parent who is eligible to claim the equivalent to spouse credit for the child (or would be eligible, if that child were the parent's only child).
For 2013, the actual annual federal tax reduction resulting from this tax credit was $335 (15% x $2,234) per child. For 2014 it is $338 (15% x $2,255).
For 2012 and later years, the child amount tax credit is increased by the Family Caregiver Amount tax credit for each child who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the child's personal needs and care, when compared to children of the same age. With the elimination of the child amount tax credit for 2015 and later years, the Family Caregiver Amount will still be available for eligible children.
The federal TD1 Personal Tax Credits Return form, which is used to determine income tax deductions for employees, now includes this tax credit amount. For more information, see the article on the TD1 form on our Personal Tax page.
See the Canada Revenue Agency (CRA) information on the Child Amount Tax Credit.
Tax Tip: Make sure the federal TD1 form is completed and given to your employer, if you were previously eligible for this credit.
Provincial child amount tax credits
Yukon and Quebec also provide tax credits for dependent children under the age of 18, and these tax credits are indexed for inflation. However, the Yukon tax credit mirrors the federal tax credit, so it is also eliminated for 2015 and later years.
Saskatchewan provides a child amount tax credit for children under the age of 19, and the amount is indexed for inflation. In Saskatchewan, this tax credit is not available for a child if the equivalent to spouse amount was claimed for that child.
For the amount of the Saskatchewan and Yukon tax credit, see the tables of non-refundable tax credits. For more information on the Quebec tax credit, see the article on Quebec personal tax credits .
Children under 6
Nova Scotia, Prince Edward Island and Nunavut provide a tax credit for dependent children under the age of 6.
Nova Scotia amount for young children