Who Should Claim What

Working Income Tax Benefit (WITB): There are a few things you should keep in mind when you claim this credit.

  • Only you, or your spouse or common law partner, can claim this credit. So if you are both eligible, you need to decide who will claim it. And if one of you received the Working Income Tax Benefit Advance, the same person has to claim the Working Income Tax Benefit amount.
  • If you and your spouse or common-law partner have an eligible dependant, only one of you can claim the WITB for the eligible dependant.
  • If you or your spouse or common-law partner qualified for the disability amount, the person who claims the disability amount also has to claim the Working Income Tax Benefit.
    • If you both qualify for the disability amount, then you have to decide who will claim the WITB.

Children’s Fitness Tax Credit: This credit can be claimed by either you or your spouse or common-law partner, if you are preparing your returns together. When we optimize your returns, H&R Block’s tax software will review your information and automatically post this credit to the person who has the highest income and who will reap the most benefit from the credit.

Note: If you are preparing your tax return separately from that of your spouse or common-law partner, our tax software cannot evaluate your returns and adjust your credits accordingly. In that instance, we recommend that the person with the highest income claims the credit.

Children’s Arts Tax Credit: This credit can be claimed by either you or your spouse or common-law partner, if you are preparing your returns together. When we optimize your returns, H&R Block’s tax software will review your information and automatically post this credit to the person who has the highest income and who will reap the most benefit from the credit.

Note: If you are preparing your tax return separately from that of your spouse or common-law partner, our tax software cannot evaluate your returns and adjust your credits accordingly. In that instance, we recommend that the person with the highest income claims the credit.

Child Care Expenses: Child care expenses must be claimed by the person who earns the least amount of income. The exceptions to this situation are:

  • If the other person attended school and was enrolled in a full time or part-time educational program
  • If the other person was not capable of caring for children because of a mental or physical infirmity, confined for a period of at least two weeks to a bed or wheelchair, or was a patient in a hospital, or other similar institution
  • If the other person was not capable of caring for children because of a mental or physical infirmity, and this situation is likely to continue for an indefinite period
  • If the other person was confined to a prison or similar institution for a period of at least two weeks
  • If you and your spouse or common-law partner were, due to a breakdown in your relationship, living separate and apart at the end of year for a period of at least 90 days beginning in year, but you reconciled before March 1st of the next year

 

Family Caregiver Amount: This amount is automatically calculated on schedule 5, and is typically added to the spousal, eligible dependant, or caregiver amount on a person’s tax return. If that is not the case, this amount should be claimed by the person with the highest income. 

Note: Whoever is claiming the dependant will automatically get this amount, provided that person selected disabled/infirm for that particular dependant. 

 

Goods and Services/harmonized sales tax credit: This tax credit can be claimed by either you or your spouse or common-law partner. The Canada Revenue Agency (CRA) will determine who will receive the credit.

 

Public Transit Credit: This credit can be claimed by either you or your spouse or common-law partner, if you are preparing your returns together. When we optimize your returns, H&R Block’s tax software will review your information and automatically post this credit to the person who has the highest income and who will reap the most benefit from the credit.

Note: If you are preparing your tax return separately from that of your spouse or common-law partner, our tax software cannot evaluate your returns and adjust your credits accordingly. In that instance, we recommend that the person with the highest income claims the credit.

 

Home Buyers Amount: This credit can be claimed by you, by your spouse or common-law partner, or by both of you. When we optimize your returns, H&R Block’s tax software will review your information and automatically post this credit to the turn where it provides the greatest benefit.

Note: If you are preparing your tax return separately from that of your spouse or common-law partner, our tax software cannot evaluate your returns and adjust your credits accordingly. In that instance, we recommend that the person with the highest income claims the credit.

 

Child Disability Benefit: This credit can be claimed by you or by your spouse or common-law partner. However, the person claiming the credit must be named on the application form approved by the Canada Revenue Agency (CRA) as the person or persons eligible to claim the amount. 

 

Child Tax Benefit: This credit is initially applied for by completing Form RC66. Every year after the initial application, when you file your tax return, the Canada Revenue Agency (CRA) will decide whether or not you are eligible for this benefit. If you are eligible, the amount will be sent to the female in the house, each month. 

 

Universal Child Care Benefit: There are a few considerations with regards to this credit:

  • If you are receiving the Child Tax Benefit, you will automatically receive the Universal Child Care Benefit for any children under 18 years of age
  • If you are not receiving the Child Tax Benefit, you must file Form RC66. A cheque will be sent to the mother in the household, and the amount can be claimed by the person who has the lowest income.
    • If you are single, separated, divorced, or widowed, and you are receiving this amount, you can designate the amount you receive to your child.

 

Medical Expenses: These credits can be claimed by either you or your spouse or common-law partner. Typically, we recommend that the person with the lowest income claims the amount, in order to see the great benefit on their tax return.

 

Disability Amount: You can claim this amount if you are disabled and have a disability tax certificate on file with the Canada Revenue Agency (CRA).

Note: If your spouse or common-law partner, or a dependant has a Disability Certificate on file, and they do not need to claim some or all of the disability amount, they can designate on their Disability Certificate that you are eligible to claim any of their left-over amounts.  

 

Registered Retirement Savings Plan (RRSP): Only the person making the contributions can claim their RRSP amounts. They must also have a valid receipt displaying their contribution amounts.

 

Registered Disability Savings Plan (RDSP): Contributions that you make to a RDSP plan are not deductible. However, when funds are withdrawn from this plan type only the increase in the original investment is included in the income of the beneficiary.

 

Infirm Amount for Dependant over 18: This amount can be claimed by more than one person, provided the total amount claimed does not exceed the total amount permitted to be claimed.

 

Caregiver Amount: This amount can be claimed by more than one person, as long as claim does not exceed the total amount allowed to be claimed. 

 

Donations: Donation amounts can be claimed by either you, your spouse or common-law partner, or by both of you. Tax tip: We recommend you combine all the donations and that the person who earns the highest wage claims the donation amount.  

 

Adoption Expenses: This amount can be claimed by either you, your spouse or common-law partner, or you can split the amount between you, as long as the total amount claimed does not exceed the total amount permitted to be claimed.

 

Tuition, education, and textbook amounts transferred from a child: These amounts can be transferred from a child to either you or your spouse or common-law partner. However, the same person must claim both the federal and provincial amounts.   

 

Federal Political contributions: These amounts can be claimed by either you or your spouse or common-law partner.