Line 30400 – Can you claim the amount for an eligible dependant?

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

Answer these 3 questions to find out if you can claim the amount for an eligible dependent.

Claim this amount if, at any time in the year, you supported an eligible dependant and their net income (that is indicated on line 23600 of their return, or the amount it would be if they filed a return) was less than your basic personal amount (or your basic personal amount plus $2,273, if they were dependent on you because of an impairment in physical or mental functions).

If you have not claimed an amount for the year 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 at once:

  • You did not have a spouse or common-law partner or, if you did, you were not living with, supporting, or being supported by that person
  • You supported the dependant in 2020
  • 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, at the time you met the above conditions, the dependant must also have been either:

  • your parent or grandparent by blood, marriage, common-law partnership, or adoption
  • your child, grandchild, brother or sister by blood, marriage, common-law partnership, or adoption and was under 18 years of age or had an impairment in physical or mental functions

Notes

Your dependant may live away from home while attending school. If the dependant ordinarily lived 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 have lived in Canada but still must have lived with you. This would be possible, for example, if you were a deemed resident living in another country with your child.

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