Exceptions to the Child Support Guidelines: Difference between revisions

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==== Income Tax and Child Tax Benefits====

In order to ensure that both parents can share in claiming children as dependents on their tax returns and share in child tax benefits, in "split custody" or "shared custody" situations, an agreement or court order should specify what child support is to be paid by each parent to the other. If the agreement or court order only says that one parent will pay the set-off amount, CRA will take the position that only the receiving parent is entitled to claim the children as dependents and should receive tax child benefits.  CRA may request a copy of the agreement or court order to prove that the children are in shared parenting situation.