19(1) 5-9049
J.D. Jones
(613) 957-2104
Dear 19(1)Re: Joint Custody
This is in reply to your letter of October 18, 1989, wherein you requested information concerning joint custody arrangements and its effect on personal income tax.
Specifically, you have asked if both parents may claim child care expenses and if the parents are divorced and their child spends alternate weeks with each parent, who may claim the equivalent to the married exemption.
As you have not provided us with a specific hypothetical situation, our comments will be general in nature.
Where a married couple lived separate and apart from each other throughout a taxation year and there is no other supporting person(s) for the year, each spouse may be entitled to claim an amount as child care expenses in respect of an eligible child for the taxation year. In this regard we have attached the pamphlet entitled "1988 Child Care Expenses Tax Guide" which will provide you with further information on this subject.
With respect to a claim for the married equivalent tax credit, either spouse, but not both, may be able to claim this credit in respect of a wholly dependent child depending upon the particulars of the situation. Accordingly, we have attached the Department's Interpretation Bulletin IT-513 and would direct your attention to paragraphs 16 to 28 which deal with the married equivalent tax credit.
We trust our comments are of assistance and regret we could not be more definitive.
Yours truly,
for Director Business and General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch