For other infirm dependants age 18 or older
- Federal: Line 30450
- Tax year: 2025| Prior tax years: 2024 and earlier
You may be able to claim up to $8,601 for each dependent who is 18 years of age or older and relies on you because of a mental or physical infirmity. This can include a dependant of your spouse or common-law partner.
You can claim this amount for more than one dependant if each person meets all of the conditions below.
Who can be a dependant
To claim this amount, each dependant must meet all of these conditions:
- They were dependent on you because of a mental or physical infirmity
- They were 18 years of age or older
- They were your or your spouse’s or common-law partner’s:
- child or grandchild
- parent or grandparent
- brother or sister
- aunt or uncle
- niece or nephew
- They were a resident of Canada at any time during the year
- Their net income (line 23600 of their return or estimated amount if they did not file) was less than $28,798
Notes
You cannot claim this amount for dependants who do not have a mental or physical infirmity, even if they are 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 someone under your custody and control and wholly dependent on you for support, even if they are older than you.
Special cases and exceptions
If you or another person is claiming an amount on line 30300 or line 30400 for the dependant, you cannot claim an amount on line 30450 for that dependant.
If you made support payments for a child, you generally cannot claim this amount.
However, if you were separated from your spouse or common-law partner for part of 2025 because of a breakdown in your relationship, you may be able to claim this amount if you do not claim any support payments on line 22000. You can choose to claim whichever is better for you.
How to claim this amount
First, find the net income for each of dependant (line 23600 of their return, or estimated amount if they did not file).
Then complete Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, to calculate how much you can claim.
Supporting medical documents
You may need a signed statement from a medical practitioner showing:
- when the infirmity began
- how long the infirmity is expected to last
Splitting claims with others
If you and another person support the same dependant, you can split the claim.
However, the total amount claimed by both of you cannot be more than the maximum allowed for that dependant.
Forms and publications
- Income Tax Package
- Guide RC4064, Disability-Related Information
- Form T2201, Disability Tax Credit Certificate