Line 30400 – Amount for an eligible dependant:
Can you claim the amount for an eligible dependant?
Note: Line 30400 was line 305 before tax year 2019.
Answer these 2 questions to find out if you can claim the amount for an eligible dependant.
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).
If you did not claim an amount on line 30300 of your return, you may be able to claim this amount for one 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, if you did, you were not living with them, supporting them, or being supported by them
- You supported the dependant in 2022
- You lived with the dependant (in most cases in Canada) in a home you maintained. You cannot claim this amount for a person who was only visiting you
In addition, the dependant must also be one of the following persons by blood, marriage, common-law partnership, or adoption:
- your parent or grandparent
- your child, grandchild, brother, or sister under 18 years of age
- your child, grandchild, brother, or sister 18 years of age or older with an impairment in physical or mental functions
If your dependant usually lives with you when not in school, the CRA considers that dependant to live with you for the purposes of this amount.
For the purposes of this claim, your child is not required to live in Canada, but they must still have lived with you. For example, you were a deemed resident living in another country with your child. (For information about deemed residents, see the Federal Income Tax and Benefit Guide.)
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