Eligible child (for purposes of the tax credit for children's activities)

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A child who was born:

  • after December 31, 2002, but before January 1, 2014; or
  • after December 31, 2000, but before January 1, 2014, if the child has a severe and prolonged impairment in mental or physical functions (see the instructions at line 376).
Note

An eligible child can be:

  • your or your spouse's child; or 
  • a person of whom you or your spouse has the custody and supervision (legally or in fact).

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