Are you eligible to claim the amount for infirm dependants age 18 or older (line 306)?

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Are you eligible to claim the amount for infirm dependants age 18 or older (line 306)?

Question 2

Did you or your spouse or common-law partner have a dependant that met all of the following conditions?

The person was:

  • your or your spouse's or common-law partner's parent, grandparent, brother, sister, aunt, uncle, niece, or nephew
  • born in 1998 or earlier and had an impairment in physical or mental functions
  • dependent on you, or on you and others, for support
  • a resident of Canada at any time in the year. You cannot claim this amount for a person who was only visiting you

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 someone older than you who has become completely dependent on you for support and over whom you have custody and control.

Date modified:
2017-01-03