Eligible child (for purposes of the tax credit for children's activities)
A child who was born:
- after December 31, 2003, but before January 1, 2015; or
- after December 31, 2001, but before January 1, 2015, if the child has a severe and prolonged impairment in mental or physical functions (see the instructions for line 376).
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).