Income tax - dependent minor child - Concubine parents

Verified 01 janvier 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Your situation

  • You're in a common-law relationship
  • You have children in shared care with the other parent
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In the case of a common-law relationship, the child may be taxed dependent by one of his 2 parents.

You must declare your dependent child on your tax return.

However, if you share the burden of a child in an equivalent manner with the other parent, each may benefit from half of the increase in shares (as for a alternate custody child).

Taking into account your minor children depends on their situation:

For the 2025 income tax return for 2024, if your child was born in 2006 or later, it is considered to be a tax dependant.

Each dependent child shall be entitled to an increase in the number of shares of family quotient.

Every parent shall be entitled to the following number of shares:

Tableau - Number of family quotient shares per child in shared care

Child under shared care

Number of additional shares

1er child

¼ share

2e child

¼ additional share

From 3e child

½ additional share per child

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