Line 315 – Caregiver amount

If, at any time in 2016, you (either alone or with another person) maintained a dwelling where you and one or more of your dependants lived, you may be able to claim a maximum amount of $4,667 ($6,788 if he or she is eligible for the family caregiver amount) for each dependant.

Each dependant must have met all of the following criteria:

• He or she was18 years of age or older
• He or she had a net income in 2016 (line 236 of his or her return, or it would have been if he or she filed a return) of less than $20,607 ($22,728 if he or she was eligible for the family caregiver amount)
• He or she was dependent on you due to an impairment in physical or mental functions or, if he or she is your or your spouse's or common-law partner's parent or grandparent, was born in 1951 or earlier

Answer a few questions, to find out if you can claim the caregiver amount.

How do you calculate the caregiver amount?

Complete the appropriate part of Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, to calculate your claim and give certain details about each of your dependants. Attach a copy of this schedule to your paper return.

You may also be eligible to claim the family caregiver amount.

You can claim the caregiver amount for more than one eligible dependant.

How do you claim the caregiver amount?

Enter, on line 315 of Schedule 1, Federal Tax, the total amount claimed for all dependants.

Claims made by more than one person – 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 exceed the maximum amount allowed for that dependant.

If anyone (including you) can claim this amount for a dependant, no one can claim an amount on line 306 for that dependant. If anyone other than you claims an amount on line 305 for a dependant, you cannot claim an amount on line 315 for that dependant.

If you did not make this claim in a previous year, but could have, see How to change your return.

Forms and publications

• General Income Tax and Benefit Package for 2016 – Guide, Returns, Schedules
• Guide RC4064, Disability-Related Information

Related links

• Tax credits and deductions for persons with disabilities

Date modified:

2017-01-03