Completing your tax return
Note: Line 30400 was line 305 before tax year 2019.
You can claim this amount if your eligible dependant's net income (line 23600 of their return, or the amount that it would be if they filed a return) was less than $12,069. However, if you claimed the Canada caregiver amount for the same eligible dependant, their net income must have been less than $14,299.
Remember to claim the corresponding provincial or territorial non-refundable tax credit to which you are entitled on line 58160 of your provincial or territorial Form 428.
Complete the appropriate parts of your Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, to calculate your claim and give certain details about your dependant.
If you were a single parent on December 31, 2019, and you choose to include all the universal child care benefit (UCCB) lump-sum payment you received in 2019 in the income of your dependant, include this amount in the calculation of their net income.
Special rules apply to claims for this amount if you were bankrupt during the tax year or if you immigrate to or emigrate from Canada in the tax year. For information about these rules, contact the CRA.
How to claim the Canada caregiver amount
If the eligible dependant was 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 $7,140 on line 30425.
If the eligible dependant under 18 years of age at the end of the year, was your or your spouse’s or common-law partner’s child and had an impairment in physical or mental functions, you may be entitled to claim an amount of $2,230; however, this amount may be claimed on line 30500, and not in the calculation of line 30400. If the eligible dependant was not your or your spouse’s or common-law partner’s child, claim the amount of $2,230 in the calculation of line 30400. The eligible dependant must have been dependent on others because of the impairment, and will likely continue to be dependent on others for an indefinite duration. This dependence means the eligible dependant needs significantly more assistance in attending to their personal needs and care when compared to children of the same age.
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. Dependent on others means they need much more assistance 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. For more information, see line 30500.
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 for that dependant.
If you and another person can both claim this amount for the same dependant (such as shared custody of a child) but cannot agree who will claim the amount, neither of you can make the claim.
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