Family, child care, and caregivers deductions and credits

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.