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.

Forms and publications

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