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 dependent.

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 $2,295 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:

In addition, the dependant must also be one of the following persons by blood, marriage, common-law partnership, or adoption:

Notes

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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