Under the current rules, you may claim a credit for a low income spouse or common law partner up to $11,138. You may only make a claim for a child as an eligible dependent if you do not have a spouse or common law partner. There is an additional credit for dependent children 18 years and under in the amount of $2,255. There are many credits available for transfer from your spouse or children when their income is too low to use. They include tuition, age, pension, disability, and medical to name a few.