Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older
Note: Line 30450 was line 307 before tax year 2019.
You can claim an amount up to $7,525 for each of your (or your spouse’s or common-law partner’s) dependents if that person was dependent on you because of an impairment in physical or mental functions and they were 18 years of age or older.
You can also claim an amount for more than one dependant if each one meets all the following conditions:
- They were dependent on you because of an impairment in physical or mental functions
- They were 18 years of age or older
- They were your (or your spouse’s or common-law partner’s) child, grandchild, parent, grandparent, brother, sister, aunt, uncle, niece, or nephew
- They were a resident of Canada at any time in the year. You cannot claim this amount for a person who was only visiting you
- Their net income from line 23600 of their return (or the amount it would be if they filed a return) was less than $25,195
You cannot claim an amount on line 30450 of your return for dependants who do not have an impairment in physical or mental functions, including a parent or grandparent.
A parent includes someone you were completely dependent upon and who had custody and control of you when you were under 19 years of age.
A child includes a person who is under your custody and control and is wholly dependent on you for support, even if they are older than you.
If you or another person is claiming an amount on line 30300 or line 30400 of the return for the dependant, you cannot claim an amount on line 30450 of the return for that dependant.
If you had to make support payments for a child, you cannot claim an amount on line 30450 of your return for that child. However, if you were separated from your spouse or common-law partner for only part of 2022 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 30450 of your return if you do not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return. You can claim whichever is better for you.
The Canada Revenue Agency may ask for a signed statement from a medical practitioner showing when the impairment began and what its duration is expected to be.
Completing your tax return
Calculate the net income for each of your dependants (line 23600 of their return, or the amount it would be if they filed a return). Then complete Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, to calculate the amount you can claim.
Claims made by more than one person
If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person’s claim cannot be more than the maximum amount allowed for that dependant.
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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