Line 30500 – Canada caregiver amount for infirm children under 18 years of age
Note: Line 30500 was line 367 before tax year 2019.
You can claim $2,295 for each of your (or your spouse's or common-law partner's) children who meet all of the following conditions:
- They were under 18 years of age at the end of the year
- They had an impairment in physical or mental functions and will likely continue to be dependent on others for an indefinite duration
- They need much more help with their personal needs and care compared to children of the same age
You can claim the full amount in the year of the child's birth, death, or adoption.
If the child does not live with both parents throughout the year, only the parent (or their spouse or common-law partner) who claims an amount on line 30400 for that child can make the claim on line 30500. You may still be able to claim an amount on line 30500 for your child if you (or your spouse or common-law partner) could not claim the amount on line 30400 for any of the following reasons:
- You claimed an amount on line 30300 for your spouse or common-law partner
- You claimed an amount on line 30400 for another dependant
- Someone else in your household claimed an amount on line 30400 for another dependant
- The child’s income is too high
You (or your spouse or common-law partner) can claim this amount for all eligible children separately, but the amount can only be claimed once for each child.
If you have shared custody of the child throughout the year, the parent who claims the amount for an eligible dependant (line 30400) for that child can make the claim on line 30500. If you have shared custody of the child throughout the year, but cannot agree who will claim the amount, neither of you can make this claim.
If you and another person had to make support payments for the child in the year, you can claim this amount only if both of you agree that you will be making the claim.
For more information, go to Guide P102, Support Payments.
For the purposes of this amount, a child includes a person who is one of the following:
- your (or your spouse’s or common-law partner’s) biological or adopted child
- your child's spouse or common-law partner
- under your custody and control and is completely dependent on you for support
Completing your tax return
Enter the number of children you are claiming this amount for on line 30499 of your return and then enter the result of the calculation on line 30500 of your return.
To transfer all or part of this amount to your spouse or common-law partner, or to claim all or part of their amount, complete Schedule 2, Federal Amounts Transferred from your Spouse or Common-Law Partner.
Forms and publications
- Income tax package – Guide, return, and schedules
- Guide P102, Support Payments
- Guide RC4064, Disability-Related Information
- Form T2201, Disability Tax Credit Certificate
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