Line 304 - Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older

If you are eligible for the Canada caregiver amount for your spouse or common-law partner, or an eligible dependant 18 years of age or older, and his or her net income is between $6,902 and $23,046, you may be able to claim an amount up to a maximum of $6,883. However, you must first claim the amount of $2,150 in calculating the spouse or common-law partner amount on line 303; or the amount on line 305 for an eligible dependant 18 years of age or older.

The CRA may ask for a signed statement from a medical practitioner indicating the nature of the impairment, when it began, what its duration is expected to be, and that the person is dependent on others because of this impairment in physical or mental functions.  

Completing your tax return

Calculate his or her net income (line 236 of his or her return, or the amount it would be if he or she filed a return). Complete line 304 on Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, to calculate your claim at this line.

Note 

Only one claim can be made for this amount. You cannot split this amount with another person.

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: