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 an amount for each of your or your spouse's or common-law partner's children who:
- are under 18 years of age at the end of the year
- lived with both of you throughout the year
- are dependent on others because of an impairment in physical or mental functions and will likely continue to be dependent on others for an indefinite duration. Dependent on others means the child needs significantly more assistance in attending to their personal needs and care when compared to children of the same age
The full amount can be claimed in the year of the child's birth, death, or adoption.
If you are making this claim for more than one child, either you or your spouse or common-law partner may claim the credit for all the eligible children or you can each claim separate children but each child can only be claimed once.
If you have shared custody of the child throughout the year, the parent who claims the amount for an eligible dependant (see 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 the child did not live with both parents throughout the year, the parent or the spouse or common-law partner who claims an amount on line 30400 for that child can make the claim on line 30500. However, the claim can still be made on line 30500 for the child, if you or your spouse or common-law partner could not claim the amount on line 30400 because:
- one of you claimed an amount on line 30400 for another eligible dependant
- someone else in your household claimed on line 30400 for another eligible dependant
- the eligible dependant’s income is too high
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 the one making the claim.
A child includes:
- your or your spouse’s or common-law partner’s biological or adopted child
- a person who is wholly dependent on you for support and of whom you have custody and control
- your child’s spouse or common-law partner
Completing your tax return
Complete your return by entering the number of children you are claiming this amount for on line 30499. Claim the result of the calculation on line 30500.
You may be able to transfer all or part of this amount to your spouse or common law partner or to claim all or part of their amount. See line 32600.
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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