- Federal: Line 30400
- Tax year: 2025| Prior tax years: 2024 and earlier
You may be able to claim the amount for an eligible dependant if, at any time in the year, you supported an eligible dependant and met certain conditions.
You cannot claim this amount if you claimed an amount for the year on line 30300 of your return.
Who can claim this amount
Answer these 2 questions to find out if you can claim the amount for an eligible dependant.
You can claim this amount if, at any time in the year, you supported an eligible dependant and their net income (line 23600 or estimate if they are not filing) was less than:
- your basic personal amount
- your basic person amount plus $2,687 if the eligible dependant was dependent on you due to a mental or physical infirmity
If you did not claim an amount on line 30300 of your return, you may claim the amount for one eligible dependant if, at any time in the year, you met all the following conditions:
- You did not have a spouse or common-law partner, or you had one but were not living together, supporting them, or being supported by them
- You supported the dependant in 2025
- You lived with the dependant in a home you maintained (in most cases in Canada).
Note: You cannot claim this amount for someone who was only visiting you.
The dependant must also be related to you by blood, marriage, common-law partnership, or adoption. At the time you were supporting them and living with them, they must have been one of the following:
- your parent or grandparent
- your child, grandchild, brother, or sister under 18 years of age at that time
- your child, grandchild, brother, or sister 18 years of age or older with a mental or physical infirmity
Notes
If your dependant normally lives with you when they are not attending school, the CRA considers them to live with you for the purposes of this amount.
A child is not required to live in Canada, but they must have lived with you. For example, you were a deemed resident living outside Canada with your child.
When you cannot claim this amount
You cannot claim this amount if any of the following applies:
- The dependant is your spouse or common-law partner. (See line 30300 instead)
- Someone else is claiming the spouse or common-law partner amount for this dependant
- Another person in your household is claiming the amount (only one claim per household)
- Someone else is claiming the amount at line 30400 for the same dependant. If two people are eligible and cannot agree, neither person can the claim the amount
Child support payments
You cannot claim this amount for a child you paid child support for in 2025, except if:
- You were separated for only part of 2025 due to a breakdown in your relationship.
You can choose to claim:- the amount for an eligible dependant on line 30400 (plus any allowable amounts for that child on line 30425 and line 31800 (if eligible)
- the deductible support payments on line 22000
- Both parents paid support in 2025 and you both agree that you will make the claim.
For more information, go to support payments.
Note
If it benefits you, you may choose not to claim an amount at line 30400, line 30425 or line 31800 and instead claim your support payments on line 22000.
How to complete your tax return
- Make sure your eligible dependant's net income is less than your basic personal amount (plus $2,687 if they were dependent on you because of a mental or physical infirmity).
- Complete Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants.
- Claim the corresponding provincial or territorial non-refundable tax credit that you may be entitled to on line 58160 of your provincial or territorial Form 428.
Notes
If you were a single parent on December 31, 2025, and chose to report the full UCCB lump-sum on your dependant's return, include this amount in their net income.
Special rules apply if you were bankrupt, or immigrated to or emigrated from Canada during the year. Contact the CRA for details.
Canada caregiver amount
If your eligible dependant has a mental or physical infirmity, you may also be able to claim the amounts below.
For dependants 18 years of age or older
You may claim up to $8,601 on line 30425.
For dependants under 18 years of age
You may claim one of the following:
- $2,687 on line 30500 for each eligible dependant who is your (or your spouse's or common-law partner's) child
- $2,687 in the calculation of line 30400 if the eligible dependant does not meet the definition of child below
A child includes a person who is:
- your (or your spouse's or common-law partner's) biological or adopted child
- your child's spouse or common-law partner
- under your custody and control, and wholly dependent on you for support
Note
To qualify, the eligible dependant must need significantly more help with personal needs and care than others the same age for a long and continuous period of indefinite duration.
Claims made by more than one person
You cannot split this amount.
Once claimed for a dependant 18 years of age or older, no one else can claim an amount on line 30400 or line 30425 for that dependant.
If you share custody but cannot agree on who will claim the amount, neither of you can claim the amount.
Supporting documents
The CRA may request a signed statement from a medical practitioner showing:
- when the infirmity began
- how long the infirmity is expected to last
- for children under 18 years of age, the child needs ongoing and significantly more help than others their age
You do not need this statement if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for the specified period.
Did you know...
If your dependant had an infirmity, see Guide RC4064, Disability-Related Information, for other amounts you may be able to claim.