Amounts you can claim in full on each return

On each optional return and on the final return, you can claim:

• the basic personal amount (Line 300);
• the age amount (Line 301);
• the spouse or common-law partner amount (Line 303);
• the amount for an eligible dependant (Line 305);
• the amount for infirm dependants age 18 or older (Line 306);
• the family caregiver amount for children under 18 years of age (Line 367); and
• the caregiver amount (Line 315).

Forms and publications

• General Income Tax and Benefit Guide
• Guide T4011, Preparing Returns for Deceased Persons

Date modified:

2016-01-05