Canada caregiver amount

For spouse or common-law partner, or eligible dependant age 18 or older

• Federal: Line 30425
• Tax year: 2025| Prior tax years: 2024 and earlier

Who can claim this amount

You may be able to claim this amount if all of the following apply:

• You supported your spouse or common-law partner (see line 30300) or another eligible dependant who is 18 years of age or older (see line 30400)
• That person had a physical or mental infirmity
• Their net income for 2025 was between $8,624 and $28,798

Before you claim this amount

Complete line 30300 (for spouse or common-law partner) or line 30400 (for eligible dependent) using Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants.

Include the base amount of $2,687 for either the spouse or common-law partner amount or the eligible dependant amount that is required, whichever applies to you.

Supporting medical documents

You may need a signed statement from a medical practitioner that shows:

• when the infirmity began
• how long the infirmity is expected to last

How to claim this amount

1. Get the net income for your spouse or common-law partner, or eligible dependant, from line 23600 of their return (or estimate the amount if they are not filing a return)
2. Using Schedule 5:
   • Complete line 30300 or line 30400, whichever applies
   • Then complete the calculation for line 30425 using the base amount from line 30300 or line 30400
3. Enter the result on line 30425 of your return

Forms and publications

• Income Tax Package
• Guide RC4064, Disability-Related Information
• Form T2201, Disability Tax Credit Certificate

Related links

• Persons with disabilities, their caregivers, and the CRA