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

Answer

• You are not eligible to claim the amount for infirm dependants age 18 or older.

You have told us:

• You or your spouse or common-law partner did not have a dependent child or grandchild who had an impairment in physical or mental functions and was born in 1998 or earlier
• You or your spouse or common-law partner did have a parent, grandparent, brother, sister, aunt, uncle, niece, or nephew who had an impairment in physical or mental functions and was born in 1998 or earlier, dependent on you or on you and others for support, and was a resident in Canada at any time in the year.
• One or more of the following situations applied:
  • Anyone, including you, is claiming an amount on line 305 for this dependant
  • Anyone, including you, can claim the caregiver amount on line 315 for this dependant
  • The dependant's net income is $13,595 or more
  • You were required to make support payments for this dependant and you were separated from your spouse or common-law partner for the entire year

Return to Line 306

Date modified:

2017-01-03