Line 300 - Basic personal amount

Claim the basic personal amount. Under proposed changes, this amount is $6,794.

You may be able to claim an additional amount on line 307.

Line 301 - Age amount

If you were 65 or older on December 31, 1999, and your net income (line 236 of your return) is:

• $25,921 or less, enter $3,482 on line 301;
• more than $25,921, but less than $49,134, use the chart for line 301 on the Worksheet you will find with your forms to calculate your claim; or
• $49,134 or more, you cannot claim the age amount.

Date of birth - Be sure to enter your date of birth in the Identification area on page 1 of your return.

Tax Tips
If you do not need all of your age amount to reduce your federal income tax to zero, you can transfer the unused part to your spouse. See line 326 for details.

You may be able to claim all or part of your spouse's age amount. See line 326 for details.

Line 303 - Spousal amount

You may be able to claim a spousal amount if, in 1999, you had a spouse (see page 10) whom you supported. In the Identification area on page 1 of your return, be sure to enter the information concerning your spouse. If your spouse's net income (see the next section) is:

• under proposed changes, $572 or less, claim $5,718;
• more than $572, but less than $6,290, complete the calculation on line 303 of your return; or
• $6,290 or more, you cannot claim a spousal amount.

You may be able to claim an additional amount on line 307.

Net income of spouse

This is the amount on line 236 of your spouse's return, or the amount that it would be if he or she filed a return. If you were living with your spouse on December 31, 1999, use your spouse's net income for the whole year. This applies even if you got married in 1999, or if you separated and got back together in 1999.

If you separated in 1999 because of a breakdown in your relationship, and were not back together on December 31, 1999, reduce your claim only by your spouse's net income before the separation. For a common-law spouse, you also have to be separated for at least 90 days.

There are exceptions to the above rules if you were required to make support payments to your spouse or former spouse. Get the pamphlet called Support Payments to help you prepare your return correctly.

Tax Tip
If you cannot claim the spousal amount (or you have to reduce your claim) because of dividends your spouse received from taxable Canadian corporations, you may be able to reduce your tax if you report all of your spouse's dividends. See line 120 for details.

Line 305 - Equivalent-to-spouse amount

You may be able to claim an equivalent-to-spouse amount if, at any time in the year, you were single, divorced, separated, or widowed and, at that time, you supported a dependant to whom all of the following applied. The dependant:

• was under 18, your parent or grandparent, or mentally or physically infirm;
• was related to you by blood, marriage, or adoption;
• lived with you in a home that you maintained; and
• in most cases, lived in Canada.

Notes
Your dependant may live away from home while attending school. If the dependant ordinarily lived with you when not in school, we consider that dependant to live with you for the purposes of this credit.

For the purposes of this claim, your child is not required to have lived in Canada, but still must have lived with you. This would be possible, for example, if you were a deemed resident (as defined on page 7) living in another country with your child.

You cannot claim this amount if any of the following applies:

• The dependant's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is, under proposed changes, $6,290 or more.
• You are claiming a spousal amount (see line 303).
• The claim is for your common-law spouse. However, you may be able to claim the spousal amount on line 303.
• Someone else in your household is making this claim. Each household is allowed only one claim for the equivalent-to-spouse amount, even if there is more than one dependant in the household.
• The claim is for a child for whom you were required to make support payments. However, if you separated in 1999, due to a breakdown in your relationship, some special rules apply. For details, get the pamphlet called Support Payments.

Note
If you were separated, but reconciled during the year, you can claim the equivalent-to-spouse amount if you otherwise qualify for it and do not claim the spousal amount (line 303) for the year.

You may be able to claim an additional amount on line 307.

How to claim

• Calculate your dependant's net income. Net income is the amount on line 236 of your dependant's return, or the amount that it would be if he or she filed a return. Use the chart for line 305 on the Worksheet you will find with your forms to calculate your claim.
• Complete the appropriate part of Schedule 5 and attach the schedule to your paper return.

Notes
You cannot split this amount with another person. Once you claim this amount for a dependant, no one else can claim this amount or an amount on line 306 for that dependant.

If you and another person both can claim this amount for the same dependant, but cannot agree who will claim it, neither of you is allowed to claim the amount.

Tax tip
If the dependant is infirm, see "Options" in the guide called Information Concerning People with Disabilities for details about different amounts you may be able to claim.

Line 306 - Amount for infirm dependants age 18 or older

You can claim an amount for your or your spouse's dependent child or grandchild only if that child or grandchild was mentally or physically infirm and was born in 1981 or earlier.

You can also claim an amount for a person who meets all of the following conditions. The person must have been:

• your or your spouse's parent, grandparent, brother, sister, aunt, uncle, niece, or nephew;
• born in 1981 or earlier;
• mentally or physically infirm;
• dependent on you, or on you and others for support; and
• living in Canada at any time in the year.

Notes
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 anyone who has become dependent on you, even if he or she is older than you.

If someone else is claiming an amount on line 305 for a dependant, you cannot claim an amount on line 306 for that dependant. If you are claiming an amount on line 305 for a dependant who is infirm and age 18 or older, you may also be able to claim an amount on line 306 for that dependant. You can claim an amount only if the dependant's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $6,794.

If you were required to make child support payments for that child, you cannot claim an amount on line 306 for that child. However, if you separated in 1999 due to a breakdown in your relationship, some special rules apply. For details, get the pamphlet called Support Payments.

How to claim

• Calculate the net income of each of your dependants. Net income is the amount on line 236 of your dependant's return, or the amount that it would be if he or she filed a return. Use the chart for line 306 on the Worksheet you will find with your forms to calculate your claim.
• Complete the appropriate part of Schedule 5 and attach the schedule to your paper return. You also should have a signed statement from a doctor that gives the nature, commencement, and duration of the dependant's infirmity. Keep the statement in case we ask to see it.

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 be more than the maximum amount allowed for that dependant.

If your dependant's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is more than $4,441, it may be better for you to claim the amount at line 315.

Tax Tip
See "Options" in the guide called Information Concerning People with Disabilities for details about different amounts you may be able to claim.

Line 307 - Personal amount supplement

Complete Schedule 13 to claim this amount if, in 1999, you were in either of the following situations:

A. Your net income (line 236) was more than $6,794 but less than $19,794, and one of the following applies:

• You neither had a spouse, nor lived with a person described at line 305.

• You had a spouse, or lived with a person described at line 305, but his or her net income was more than $7,293.

B. The above situation does not apply, but all of the following apply:

• You had a spouse, or lived with a person described at line 305.

• Your spouse, or the person described at line 305, had a net income of less than $7,294.

• The total of your net income and the net income of your spouse (or the person described at line 305) was less than $39,588.

In that case, enter on line 393 of Schedule 13 your spouse's net income, or enter on line 397 the net income of the person described at line 305.

Tax tip
If your spouse, or the person described at line 305, had a net income of more than $6,794, but less than $7,294, he or she also should claim an amount on line 307 of his or her own return.