Amounts you can claim in full on each return

On each optional return and on the final return, you can claim:

• the basic personal amount (Line 30000)
• the age amount (Line 30100)
• the spouse or common-law partner amount (Line 30300)
• the amount for an eligible dependant (Line 30400)
• the Canada caregiver amount for spouse or common law partner, or eligible dependant age 18 or older (Line 30425)
• the Canada caregiver amount for other infirm dependants age 18 or older (Line 30450)
• the Canada caregiver amount for infirm children under 18 years of age (Line 30500)

Forms and publications

• Federal Income Tax and Benefit Guide
• Guide T4011, Preparing Returns for Deceased Persons