Canada caregiver amount for infirm children under 18 years of age - Line 30500

To qualify to this credit, the child must meet all the following conditions:

a) Is under 18 years of age at the end of the year;
b) Lived with both of you throughout the year; and
c) Has impairment in physical or mental functions.

NOTE:

If you shared custody of the child throughout the year, the parent claiming the amount for an eligible dependent (see line 30400 of the general guide) can claim the amount from line 30500 for that child. You must decide together who will claim it, otherwise none of you will be entitled to it.

For more information on line 30500, please consult the following CRA link:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-30499-30500-canada-caregiver-infirm-children-under-18-years.html

To claim this amount, go to the disabled child's file.

1. On the "Left side menu on the Interview tab", select the "Medical and disability".

2. On the right-hand side of the screen, click on the plus "+" icon to the right of the line "Infirmity and disability amount for the dependant".

3. In the page that appears, enter the answers to the questions, and specifically on the line "Dependent's disability entitles you to the federal amount for federal caregivers at the federal level?".

The program will report the amount on line 30500 of the federal return.

ID: 20200930121055NA.xml

Webpage: KPA340-20200930121055NA.htm

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