Family, child care, and caregivers deductions and credits
Find information on the most common deductions and credits that can be claimed for your children, spouse or common-law partner, other eligible dependants, and amounts related to being a caregiver.
Services and information
- Line 214 – Child care expenses
Find out what expenses are eligible for this deduction, who can claim it, and how to calculate and claim it. - Lines 230 and 220 – Support payments made
Find out if you can claim a deduction for support payments made, and how to claim it. - Line 303 – Spouse or common-law partner amount
Find out if you are eligible for this credit, and how to calculate and claim it. - Line 304 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
Find out if you are eligible for this credit, and how to calculate and claim it. - Line 305 – Amount for an eligible dependant
Find out if you are eligible for this credit, and how to calculate and claim it. - Line 307 – Canada caregiver amount for other infirm dependants age 18 or older
Find out what expenses are eligible for this credit, and how to calculate and claim them. - Line 313 – Adoption expenses
Find out what expenses are eligible for this credit, and how to calculate and claim them. - Line 326 – Amounts transferred from your spouse or common-law partner
Find out if you can transfer any credits from your spouse or common-law partner and how to calculate and claim them. - Lines 330 and 331 – Eligible medical expenses you can claim on your return
Find out what expenses are eligible for this credit, and how to calculate and claim them. - Line 352 and 367 – Canada caregiver amount for infirm children under 18 years of age
Find out if you are eligible for this credit and how to claim it. - Line 452 – Refundable medical expense supplement
Find out if you are eligible to claim this refundable credit, and how to calculate and claim it. - All deductions, credits, and expenses
Find a list of all deductions, credits, and expenses you may be able to claim on your personal income tax return.
Report a problem or mistake on this page
- Date modified: