Complete this schedule to claim an amount on line 30300, 30400, 30425 or 30450 of your return.
For information about the Canada caregiver amount for infirm children under 18 years of age, see line 30500 on the last page of this schedule.
Attach a copy of this schedule to your paper return.
Eligibility for the Canada caregiver amount
You may be able to claim the Canada caregiver amount for 2023 if, at any time in the year, you supported your spouse or common-law partner with a physical or mental impairment, or if one or more of the following individuals depended on you for support because of a physical or mental impairment:
- your (or your spouse's or common-law partner's) child or grandchild
- your (or your spouse's or common-law partner's) parent, grandparent, brother, sister, uncle, aunt, niece, or nephew
(if they resided in Canada at any time in the year)
An individual is considered to be dependent on you for support if they rely on you to regularly and consistently provide them
with some or all of the basic necessities of life, such as food, shelter and clothing
Person with an impairment in physical or mental functions |
You may be entitled to claim |
Spouse or common-law partner |
both of the following amounts:
- $2,499 in the calculation of line 30300
- up to $7,999 on line 30425
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Eligible dependant 18 years of age or older (who is a person you are eligible to make a claim for on line 30400) (see note) |
both of the following amounts:
- $2,499 in the calculation of line 30400
- up to $7,999 on line 30425
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Eligible dependant under 18 years of age at the end of the year (who is a person you are eligible to make a claim for on line 30400) (see note)
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one of the following amounts:
- $2,499 in the calculation of line 30400
- $2,499 on line 30500
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Each of your or your spouse's or common-law partner's children under 18 years of age at the end of the year (see note)
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$2,499 on line 30500
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Each dependant 18 years of age or older you claimed an amount for on line 30300 or line 30400 (who is not your spouse or common-law partner or an eligible dependant)
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up to $7,999 on line 30450
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Note: |
You cannot claim an amount on lines 30400, 30450 and 30500 for your child if you were the only parent required to make support payments for that child to your current or former spouse or common-law partner. This rule applies only if one of the following conditions applied to you:
- You lived separate and apart from your current or former spouse or common-law partner throughout 2023 because of a breakdown of your relationship
- You were separated from your spouse or common-law partner for only part of 2023 because of a breakdown in your relationship and you are claiming a deduction on line 22000 of your return for support amounts that you paid to your current or former spouse or common-law partner
See lines 30400, 30450 and 30500 of this schedule for more information.
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Supporting documents
The Canada Revenue Agency (CRA) may ask for a signed statement from a medical practitioner showing when the impairment began and what its duration is expected to be.
For children under 18 years of age, the statement should also show that the child is, and will likely continue to be, dependent on others for a long and continuous period because of an impairment in physical or mental functions. (Dependent on others means the child needs much more help for their personal needs and care compared to children of the same age.)
You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for a specified period.
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