In order to claim certain federal and provincial/territorial tax credits, you need to report your dependant's net income on your return (even if that amount is 0). You can find this amount on line 236 of your dependant's federal tax return, or on line 275 if you're filing a Québec tax return. If you need help locating your dependant’s net income amount on their return, check out the Help Centre article, What is net income?
Which credits require this information?
Examples of common federal and provincial/territorial credits that use this information include:
- GST/HST credit
- Working income tax benefit (WITB)
- Spousal/common-law partner amount
- Age amount if 65 years or older
- Canada caregiver tax credit
- Disability transfer amount
- Amount for eligible dependant
- Tuition transfers
- Amount for children born in 1999 or later
- Non-resident dependant tax credit and
- Medical expenses
Where can I learn more?
- Line 236 – net income (CRA website)