Generally, a person who pays child support is not allowed to claim an eligible dependant amount in respect of that child. However, in the year the parents separate, the parent who pays support has an option. He or she may claim the credit (assuming that no other person is claiming the AED for that child), or may claim a deduction for spousal support paid, assuming that all other eligibility criteria for an AED credit or a support payment deduction have been satisfied.

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