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:

Note 

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 (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:

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.

Note 

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

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