ARCHIVED - Line 306 - Amounts for infirm dependants age 18 or older

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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 1977 or earlier.

You can also claim an amount for a person who was resident in Canada at any time in the year and meets all of the following conditions. The person must have been:

• mentally or physically infirm;
• born in 1977 or earlier;
• dependent on you, or on you and others; and
• your or your spouse's parent, grandparent, brother, sister, aunt, uncle, niece, or nephew.

If you are entitled to deduct payments you made for your child's support, you cannot claim an amount at line 306, "Amounts for infirm dependants age 18 or older," for that child. However, if this is the first year you are entitled to deduct such payments, there are special rules that apply. For details, get the pamphlet called Alimony or Maintenance.

Note

A parent includes someone on whom you were completely dependent and who had custody and control of you while you were under 19 years of age.

How to claim

• Calculate the net income of each of your dependants. Net income is the amount from line 236 of your dependant's return, or the amount it would be if your dependant completed a return.
• Complete Schedule 6 and attach it to your return.
• You should have a signed statement from a doctor that gives the nature, commencement, and duration of the dependant's infirmity. Keep the signed 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 each make a claim for that dependant. However, the combined claim that you and the other person make cannot be more than the maximum amount allowed for that dependant.

Tax Tip

You may be able to claim any unused part of your dependant's disability amount on your return. See line 318 for details.

Date modified:

2002-02-04