What’s in this article?
The Nunavut amount for children under 6 years of age is a non-refundable tax credit which helps to reduce territorial tax payable. This credit allows you to claim a credit of $1,200 each year from the time the child is born until the year the child turns 6. The credit must be claimed by the spouse with the lower net income, however any unused amount can be transferred to the other spouse or common-law partner.
You are eligible to claim this credit amount if all of the following requirements are met:
- You were a resident of Nunavut as of December 31st;
- You have at least one dependent child who lived with you at the end of the year;
- You are the spouse or partner with the lower net income;
- No one else has made a claim for the child as an eligible dependant; and
- No one has received a special allowance under the Children’s Special Allowances Act for that child.
H&R Block’s tax software will automatically apply the Nunavut amount for children less than 6 years of age to your tax return provided you have met the eligibility requirements. If however, you and your spouse or common-law partner have the same net income, follow the steps below to select who will claim the credit.
Important: Before you begin, ensure you told us you lived in NUNAVUT on December 31st of the 2015 tax year, in H&R Block’s tax software. To do this:
- Click the HOME tab.
- Click the ABOUT YOU icon and click the Your residence link. You will find yourself here:
Once you have confirmed your residence location, follow these steps to select who will claim the Amount for children less than 6 years of age credit:
- Click the WRAP-UP tab.
- Click the OPTIMIZATION icon. You will find yourself here:
- Under the Credits that can only be claimed by one person heading, select the person who will claim the credit.
- Nunavut Income Tax (Government of Nunavut website)
- Amount for young children less than 6 years of age (CRA website)