Why do I need to know my dependant’s income?

You need to know your dependant’s net income in order to claim certain federal and provincial/territorial non-refundable tax credits. You can find your dependant’s net income on line 236 of their income tax return.

Here are some examples of common federal and provincial/territorial non-refundable tax credits that are calculated based on your dependant’s net income:

  • GST/HST
  • Spousal/common-law partner amount
  • Age amount if 65 years or older
  • Caregiver amount
  • Disability transfer amount
  • Amount for eligible dependant
  • Amount for an infirm dependant aged 18 or older
  • Family caregiver amount
  • Tuition transfers
  • ​Amount for children born in 1997 or later
  • Working income tax benefit
  • Non-resident dependant tax credit
  • Medical expenses

 

Where can I learn more?