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)?
Answer
You are eligible to claim an amount up to a maximum of $6,788, which includes the $2,121 family caregiver amount, for infirm dependants age 18 or older on line 306 of Schedule 1, Federal Tax.
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.
To calculate your claim and give certain details for each of your dependants, fill out the appropriate part of Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, and attach it to your tax return. Enter on line 306, the total amount claimed for all dependants.
The CRA may ask for a signed statement from a medical practitioner showing:
- the nature of the impairment
- when the impairment began
- what the duration of the impairment is expected to be
- the person is, and will continue to be, dependent on others that because of an impairment in physical or mental functions
Notes
If you had to make support payments for a child, you cannot claim an amount on line 306 for that child. However, if you were separated from your spouse or common-law partner for only part of 2016 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 306 if you do not claim any support amounts paid to your spouse or common-law partner on line 220. You can claim whichever is better for you.
Special rules apply to claims for this amount if you were bankrupt during the tax year (see the "Bankruptcy" section of Interpretation Bulletin IT513, Personal Tax Credits) or if you immigrate to or emigrate from Canada in the tax year. For more information about these rules, contact us.
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, uncle, aunt, nephew or niece 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
- None of the following situations applied:
- Anyone, including you, is claiming an amount for an eligible dependant 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