Line 307 - Canada caregiver amount for other infirm dependants age 18 or older
You can claim an amount up to a maximum of $6,986 for each of your or your spouse’s or common-law partner’s dependent children or grandchildren only if that person was dependent on you because of an impairment in physical or mental functions and was 18 years of age or older.
You can also claim an amount for more than one person if each one meets all the following conditions. The person must have been:
- your or your spouse’s or common-law partner’s parent, grandparent, brother, sister, aunt, uncle, niece, or nephew
- 18 years of age or older
- dependent on you because of an impairment in physical or mental functions
- a resident of Canada at any time in the year. You cannot claim this amount for a person who was only visiting you
You cannot claim an amount on line 307 of your Schedule 1 for dependants who do not have an impairment in physical or mental functions, including a parent or grandparent who was 65 years of age or older.
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.
If anyone (including you) is claiming an amount on line 303 or on line 305 of Schedule 1 for the dependant, you cannot claim an amount on line 307 of Schedule 1 for this dependant.
You can claim an amount only if the dependant’s net income (line 236 of their return, or the amount it would be if they filed a return) is less than $23,391.
If you had to make support payments for a child, you cannot claim an amount on line 307 of your Schedule 1 for that child. However, if you were separated from your spouse or common-law partner for only part of 2018 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 307 of your Schedule 1 if you do not claim any support amounts paid to your spouse or common-law partner on line 220 of your return. You can claim whichever is better for you.
The CRA may ask for a signed statement from a medical practitioner indicating the nature of the impairment, when it began, what its duration is expected to be, and that the person is dependent on others because of this impairment in physical or mental functions.
Completing your tax return
For each of your dependants, calculate their net income (line 236 of their return, or the amount it would be if they filed a return). Complete line 307 on Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, to calculate the amount you can claim.
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 amount of your claim and the other person’s claim cannot exceed the maximum amount allowed for that dependant.
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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