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 their net income is between $7,005 and $23,391, you may be able to claim an amount up to a maximum of $6,986 on Line 304 of your Schedule 1. However, you must first claim the amount of $2,182 in calculating the spouse or common-law partner amount on line 303 of your Schedule 5; or the amount on line 305 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.
Completing your tax return
Calculate their net income (line 236 of their return, or the amount it would be if they filed a return). Complete line 303 or line 305, whichever applies, and line 304 on your Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, to calculate the amount your can claim at this line.
If you have a spouse or common-law partner and are therefore unable to claim the Canada caregiver amount on line 304 of your Schedule 1 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 307 of your Schedule 1.
Only one claim can be made for this amount. You cannot split this amount with another person.
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