Line 367 ? Amount for children born in
1990 or later
You can claim $2,000 for each of your or your spouse or
common-law partner’s children who are under 18 years of
age at the end of the year.
The full amount can be claimed in the year of the child’s
birth, death, or adoption.
If the child resides with both parents throughout the year,
either you or your spouse or common-law partner can
claim this amount.
If the child does not reside with both parents throughout
the year, the parent or the spouse or common-law partner
who claims the amount for an eligible dependant (see
line 305) for that child, can claim this amount.