For infirm children under 18 years of age
- Federal: Line 30500
- Tax year: 2025| Prior tax years: 2024 and earlier
You may be able to claim $2,687 for each of your (or your spouse's or common-law partner's) children who is under 18 years of age and has a mental or physical infirmity.
Who can be claimed
To claim this amount, the child must meet all of the conditions below.
The child:
- was under 18 years of age at the end of the year
- had a mental or physical infirmity that will make them dependent on others for a long, continuous period of indefinite duration
- needs much more help with personal needs and care than other children of the same age
Note
You can claim the full amount in the year of the child's birth, death, or adoption.
Special situations
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 claim this amount on line 30500.
You may still be able to claim this amount even if you could not claim the amount on line 30400 because:
- 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
The amount can only be claimed once per child, even if both parents are eligible.
Shared custody
If you and another person have shared custody, the one claiming the eligible dependant (line 30400) can claim this amount on line 30500.
If you cannot agree on who claims the amount, neither of you can claim it.
Support payments
If you and another person made support payments, you can claim this amount only if both of you agree on who claims it.
If only you made support payments, you may not be eligible to claim the amount for that child.
For more information, go to Support Payments.
Definition of a child
For this amount, a child is:
- 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 completely dependent on you for support
How to claim this amount
Enter the number of children you are claiming this amount for on line 30499 of your return
Then enter the calculated amount for line 30500 on your return.
Transferring the amount
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 RC4064, Disability-Related Information
- Form T2201, Disability Tax Credit Certificate
- Schedule 2, Federal Amounts Transferred from your Spouse or Common-Law Partner (for all except QC and non-residents)
- Schedule 2, Federal Amounts Transferred from your Spouse or Common-Law Partner (for QC and non-residents only)