Q: Thanks Sparky for your help. I see Line 367 in the 2007 package and see that it has been identified as new for 2007. Did this claim exist in previous years under a different line? I filed 2003 and 2004 and government says I cannot claim my son. I want to file 2005 and 2006 and I thought I could claim my child for EACH of these years.
A: Line 367 did not exist before the 2007 taxation year. For the previous years, you could claim line 305, but only if you were supporting a dependant in a home you maintain, and were not living with a spouse or common-law partner. I've just reviewed your previous question and found that you are a resident of Ontario. There are two lines on the provincial side of the return that might be of use to you. On form ON428, take a look at line 6269 under the Ontario Tax reduction. Also look at line 6099 on the ON479 form (Sales Tax Credit). These could reduce the amounts you have to pay, but the claims at both these lines are reduced based on other information written on the return. These claims exist on the returns going back at least to 2001. Haven't checked any earlier.