Yes, you're correct. A single parent would not be able to use the credit. As you also noted, qualifying for the credit requires a child under the age of 18.
On May 10th, 2016. See this statement in context.
On May 10th, 2016. See this statement in context.
Senior Legislative Chief, Tax Legislation Division, Tax Policy Branch, Department of Finance
Yes, you're correct. A single parent would not be able to use the credit. As you also noted, qualifying for the credit requires a child under the age of 18.
See context to find out what was said next.