Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
Note: Line 30425 was line 304 before tax year 2019.
If you are eligible for the Canada caregiver amount for your spouse or common-law partner (see line 30300) or an eligible dependant 18 years of age or older (see line 30400), and their net income is between $7,544 and $25,195, you may be able to claim up to $7,525 on line 30425 of your return.
You must first claim $2,350 when calculating the spouse or common-law partner amount on line 30300 of your Schedule 5 or when calculating the amount for an eligible dependant on line 30400 of your Schedule 5, whichever applies.
The Canada Revenue Agency (CRA) may ask for a signed statement from a medical practitioner showing when the impairment began and what its duration is expected to be.
For children under 18 years of age, the statement should also show that the child is, and will likely continue to be, dependent on others for a long and continuous period because of an impairment in physical or mental functions. (Dependent on others means the child needs much more help 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.
How to claim this amount
Calculate the net income for the person you are claiming this amount for, as shown on line 23600 of their return (or the amount it would be if they filed a return). Complete line 30300 or line 30400, whichever applies, and line 30425 on your Schedule 5 to calculate the amount that you can claim.
If you have a spouse or common-law partner and are unable to claim the Canada caregiver amount on line 30425 of your return for an eligible dependant age 18 or older, you may be able to claim the Canada caregiver amount for other infirm dependants age 18 or older on line 30450 of your return.
Only one claim can be made for this amount. You cannot split this amount with another person.
Forms and publications
- Income Tax Package – Guide, return, and schedules
- Guide RC4064, Disability-Related Information
- Form T2201, Disability Tax Credit Certificate
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