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Dependant tax credits (Dep, DepEx, DepCredSum)

Updated: 2017-02-02

Use the Dep and DepEx worksheets to enter dependant information and expenses and have it flow to the related schedules of the tax return. The DepCredSum worksheet provides a list of most dependant credits claimed in the return.

If you want to prepare a complete tax return for a dependant and have it linked to the supporting taxpayer(s) so that credits can be automatically transferred, read the Dependant and family returns help topic.

The difference between adding a dependant to a family return and using the Dep worksheet

When you add a dependant to a family return, you create a NEW return for a person who may have their own income to report and credits to claim. Family returns allow you to prepare full tax returns for the taxpayer, spouse/partner and any number of dependants in a single TaxCycle T1 file.

To claim amounts and credits for a dependant under 18 years of age, use the Dep worksheet. This worksheet provides detailed calculations or data entry for specific dependant-related credits, such as:

  • Tuition, education and textbook transfers from a child
  • Fitness, art and child-care expenses
  • Disability amount transfer
  • Provincial claims
Dependant in a family return Dep worksheet

Added to a principal taxpayer's return to complete a full tax return for the dependant. If a taxpayer is single, separated, widowed or divorced, you can still add dependants' returns without having a spouse/partner return in the file. 

Completed in the principal taxpayer's return to claim tax credits without preparing a full tax return for the dependant. 
The Dep worksheet shows in both the principal taxpayer and spouse returns.  The Dep worksheet shows in both the principal taxpayer and spouse returns. 
Shares tax credits between from the dependant's return with family members. TaxCycle transfers unused credits to the supporting taxpayer(s). Allows you to claim amounts for dependants under 18 years of age.
You must file the tax return for the dependant. You do not need to file the tax return for the dependant.
Dependant appears on the Family summary. Dependant does not appear on the Family summary.

Add a dependant (Dep worksheet)

If you are not completing a full return for the dependant, and the principal taxpayer and/or spouse/partner needs to claim dependant tax credits, enter dependant information on the Dep worksheet. There is no need to create a full tax return for the dependant.

  1. Press F4, type Dep and press Enter to create a new Dependant Information worksheet.
  2. Enter the dependant's First name, Last name, Relationship to the taxpayer, Date of birth and social insurance number (SIN). This is used to determine which credits the dependant is eligible for.
  3. As soon as you enter the name, this dependant's entry shows up as a separate form in the Prepare index on the left.
  4. To enter a second dependant, click the New button or press Ctrl+Enter to open a new blank form.
  5. Move between dependants by selecting the dependant from the drop-down list at the top of the worksheet, or pressing the left and right buttons.

Create a new Dep worksheet

Claim dependant amounts and tax credits (Dep worksheet)

The remaining sections on the Dep worksheet provide detailed calculations or data entry for specific dependant-related credits. Expand or collapse these sections by clicking on the arrow on the left of the section heading to show only those you need.

Use the Dep worksheet in the supporting taxpayer's return even if you are preparing the a full return for the dependant (learn more in the Dependants and family returns help topic. In cases where the amounts transfer from data entered on the dependants tax return, they will appear in blue on the Dep worksheet.

For details on calculating and claiming specific credits, see:

  • Child-care expenses—Enter receipts on the DepEx worksheet or directly on the T778 federal form. See the Child care expenses (T778) help topic for more information.
  • Tuition, education and textbook transfers from a child—Enter the exact amount in the appropriate section on the Dep worksheet, or calculate the credit in the calculation table that mirrors Schedule 11. Learn more in the Tuition amounts (S11) help topic.
  • Universal Child Care Benefit (UCCB) & Canada Child Benefit (CCB)—For 2016 and prior returns, enter any UCCB received on the RC62. See the RC62 (UCCB statement) help topic for more information. For 2016 and onward, the CCB is non-taxable and does not require you enter information. However, you can estimate  the CCB payments for the coming year on the CCB worksheet.
  • Fitness and art expenses—Enter receipts for one child directly on the Dep worksheet, or enter all the receipts for several children on the DepEx worksheet and let TaxCycle organize them. See the Fitness and art amounts help topic for more information.
  • Disability amount transfer—Check the claim the disability amount checkbox at the top of the Dep worksheet and enter a few other amounts in the appropriate section on the Dep worksheet. See the Disability amount (T2201) help topic.
  • Provincial claims on the Dep worksheet are calculated beside the federal claims whenever possible.

Dependant Expenses (DepEx) worksheet

The Dependant Expenses (DepEx) worksheet allows you to enter all the receipts related to expenses for dependants in one data entry form and then let TaxCycle share them with the other worksheets and forms. This saves times when entering multiple receipts for multiple dependants. 

The worksheet allows you to enter the following types of expenses:

  • Child-care expenses—Receipts entered on the DepEx worksheet are shared with the T778 federal form. See the Child care expenses (T778) help topic for more information.
  • Children's fitness expensesReceipts entered on the DepEx worksheet are shared with individual Dep worksheets for each child. See the Fitness and art amounts help topic for more information.
  • Children's art expensesReceipts entered on the DepEx worksheet are shared with individual Dep worksheets for each child. See the Fitness and art amounts help topic for more information.

Dependant credit summary (DepCredSum)

  1. The DepCredSum lists all the dependant credits claimed in the return, whether or not you prepare a full return or just the Dep worksheet for the dependant. If the form is blank, no dependant-related credits were claimed.
  2. In coupled returns, it also shows the optimized claims between spouses, so you can see whether the taxpayer or spouse will receive the claim.
  3. If a credit is split between a taxpayer and spouse, and your client prefer that it all be applied to one person, override the Optimize drop-down by entering No. (You will need to sign off on this override before filing the return.)
  4. The percent fields will then become editable so that you can assign the full amount to one person. 
  5. The amount for an eligible dependant is not summarized on the DepCredSum worksheet. Instead, it appears on Schedule 5 (S5).

Review dependant credits claimed on the DepCredSum