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.
Deductions, credits and expenses related to family and caregiving
- Line 21400 – Child care expenses
Find out what expenses are eligible, who can make a claim, and how to calculate and claim this deduction. - Lines 21999 and 22000 – Support payments made
Find out if you can claim a deduction for support payments made and how to claim it. - Line 30300 – Spouse or common-law partner amount
Find out if you are eligible for this credit, and how to calculate and claim it. - Line 30425 – 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 30400 – Amount for an eligible dependant
Find out if you are eligible for this credit, and how to calculate and claim it. - Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older
Find out who is eligible for this credit, who can claim it, and how to calculate and claim it. - Line 30500 – 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 31300 – Adoption expenses
Find out what expenses are eligible, and how to calculate and claim this credit. - Line 32600 – 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 33099 and 33199 – Eligible medical expenses you can claim on your return
Find out what expenses are eligible, and how to calculate and claim this credit. - Line 45200 – 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 income tax and benefit return.
Related links
Page details
- Date modified: