Line 30425 - Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older

Note: Line 30425 was line 304 before tax year 2019.

If you are eligible for the Canada caregiver amount for your spouse or common-law partner (see Line 30300), or an eligible dependant 18 years of age or older (see Line 30400), and their net income is between $7,159 and $23,906, you may be able to claim an amount up to a maximum of $7,140 on line 30425 of your return. However, you must first claim the amount of $2,230 in calculating the spouse or common-law partner amount on line 30300 of your Schedule 5, or in calculating the amount on line 30400 of your Schedule 5 for an eligible dependant 18 years of age or older, whichever applies. 

The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and what the duration of the impairment is expected to be. For children under 18 years of age, the statement should also show that the child, because of the impairment in physical or mental functions, is, and will likely continue to be, dependent on others for an indefinite duration. Because of this impairment, they need much more help for their personal needs and care when compared to children of the same age. You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for a specified period.  

How to claim this amount

Calculate their net income (that is indicated on line 23600 of their return or the amount it would be if they filed a return). Complete line 30300 or line 30400, whichever applies, and line 30425 on your Schedule 5 to calculate the amount you can claim.

If you have a spouse or common-law partner and are therefore unable to claim the Canada caregiver amount on line 30425 of your return for an eligible dependant age 18 or older, you may be able to claim the Canada caregiver amount for other infirm dependants age 18 or older on line 30450 of your return.

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

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