Line 306 – Amount for infirm dependants age 18 or older
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What is the amount for infirm dependants age 18 or older?
The maximum amount for 2016 that you can claim on line 306 is $6,788, which includes the family caregiver amount of $2,121.
Who is eligible?
You can claim an amount for each of your or your spouse’s or common-law partner’s dependent children or grandchildren only if that person meets all of the following criteria:
- has an impairment in physical or mental functions
- was born in 1998 or earlier
You can also claim an amount for each dependant if that person meets all of the following conditions. The person must be:
- your or your spouse’s or common-law partner’s parent, grandparent, brother, sister, uncle, aunt, nephew, or niece
- born in 1998 or earlier and have an impairment in physical or mental functions
- dependent on you, or on you and others, for support
- a resident of Canada at any time in the year (you cannot claim this amount for a person who was only visiting you)
A parent includes someone on whom you were completely dependent and who had custody and control of you when you were under 19 years of age.
A child can include someone older than you who has become completely dependent on you for support and over whom you have custody and control.
Can you claim this amount?
Answer a few questions to find out if you can claim the amount for infirm dependants age 18 or older.
How do you report the amount on your tax return?
If you are eligible to claim the amount for infirm dependants age 18 or older, for each of your dependants, calculate his or her net income (line 236 of his or her tax return, or the amount that it would be if he or she filed a tax return). You can claim an amount only if the dependant's net income is less than $13,595 (this includes the $2,121 family caregiver amount).
To calculate your claim and give certain details about each of your dependants, fill out the appropriate part of Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, and attach it to your return. Enter, on line 306 of Schedule 1, Federal Tax, the total amount claimed for all dependants.
The CRA may ask for a signed statement from a medical practitioner showing:
- the nature of the impairment
- when the impairment began
- what the duration of the impairment is expected to be
- the person is, and will continue to be, dependent on others because of an impairment in physical or mental functions
Special rules apply to claims for this amount if you were bankrupt during the tax year (see the "Bankruptcy" section of Interpretation Bulletin IT513, Personal Tax Credits) or if you immigrate to or emigrate from Canada in the tax year. For information about these rules, contact us.
Claims made by more than one person – If you and another person support the same dependant, you can split the claim for that dependant. However, the total of your claim and the other person's claim cannot exceed the maximum amount allowed for that dependant.
For more information about different amounts you may be able to claim, see Guide RC4064, Disability-Related Information.
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