Line 30400 – Amount for an eligible dependant

Note: Line 30400 was line 305 before tax year 2019.

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.

Topics

• Can you claim the amount for an eligible dependant?
  Conditions you must meet to claim this amount.
• Situations where you cannot claim the amount for an eligible dependant
  Conditions that make you unable to claim this amount.
• Completing your tax return
  How to calculate and claim the amount for an eligible dependant and the related Canada caregiver amount.

Situations where you cannot claim the amount for an eligible dependant

Even if all of the conditions have been met, you cannot claim this amount if any of the following applies:

• The person you want to claim this amount for is your spouse or common-law partner. (You may be able to claim an amount for them on line 30300 of your return)
• Someone else is claiming a spouse or common-law partner amount on line 30300 of their return for this dependant
• Someone else in your household is making this claim (each household is allowed only one claim for this amount, even if there is more than one dependant in the household)
• Someone else is claiming an amount on line 30400 of their return for this dependant. If you and another person can both claim this amount for the same dependant (such as in the shared custody of a child) but cannot agree on who will claim the amount, neither of you can make the claim
• The claim is for a child you had to make support payments for in 2022. However, if you were separated from your spouse or common-law partner for only part of 2022 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 30400 (plus any allowable amounts on line 30425 and line 31800 of your return) if you did not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return. Claim whichever is better for you

Completing your tax return

Claim this amount if, at any time in the year, you supported an eligible dependant and their net income from line 23600 of their return (or the amount that it would be if they filed a return) was less than your basic personal amount (plus $2,350 if they were dependent on you because of an impairment in physical or mental functions).

Complete Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, to calculate your claim and give certain details about your dependant.

Claim the corresponding provincial or territorial non-refundable tax credit that you are entitled to on line 58160 of your provincial or territorial Form 428. 

How to claim the Canada caregiver amount

If the eligible dependant is 18 years of age or older and dependent on you because of an impairment in physical or mental functions, you may also be entitled to claim an amount up to a maximum of $7,525 on line 30425.

If the eligible dependant is under 18 years of age at the end of the year, you may claim one of the following amounts:

• $2,350 on line 30500 of your return for each eligible dependant who is your (or your spouse's or common-law partner's) child
• $2,350 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 one of the following:

• 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 who is wholly dependent on you for support, even if they are older than you

Claims made by more than one person

You cannot split this amount with another person. Once you claim this amount for a dependant 18 years of age or older, no one else can claim this amount or an amount on line 30425 of the return for that dependant.

If you and another person can both claim this amount for the same dependant (such as in the shared custody of a child), but cannot agree on who will claim the amount, neither of you can make the claim.

Supporting documents

The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and what the duration is expected to be.

For children under 18 years of age, the statement should also show that the child is, and will likely continue to be, dependent on others for a long and continuous period because of an impairment in physical or mental functions. (Dependent on others means the child needs much more help for their personal needs and care 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. 

Forms and publications

• Income Tax Package – Guide, Returns, and Schedules
• Guide RC4064, Disability-Related Information
• Pamphlet T4055, Newcomers to Canada
• Income Tax Folio S1-F4-C2, Basic Personal and Dependant Tax Credits