Line 367 – Canada caregiver amount for infirm children under 18 years of age
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; and
- 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 his or her 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 305) for that child can make the claim on line 367. 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 the amount on line 305 for that child can make the claim on line 367. However, the claim can still be made on line 367 for the child, if the parent or the spouse or common-law partner could not claim an amount on line 305 because:
- the parent claimed an amount on line 305 for another eligible dependant;
- someone else in the parent’s household is making a claim on line 305 for another eligible dependant; or
- the eligible dependant’s income is too high.
If you and another person had to make support payments for the child in 2017 and, as a result, no one would be entitled to claim this amount or the amount for an eligible dependant for the child, you can claim this amount if you and the other person(s) paying support agree you will be the one making the claim. If you cannot agree who will claim this amount for the child, no one can make the claim for that child.
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; and
- your child’s spouse or common-law partner.
Completing your tax return
Complete Schedule 1, Federal Tax, by entering the number of children for whom you are claiming this amount on line 352. Claim the result of the calculation on line 367.
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 his or her amount. See line 326.
Forms and publications
- General income tax and benefit package - Guide, return and schedules
- Guide RC4064, Disability-Related Information
- Form T2201, Disability Tax Credit Certificate
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