Line 58200 - Amount for infirm dependants age 18 or older
You can claim up to $12,158 for each of your (or your spouse's or common-law partner's) dependent children or grandchildren born in 2005 or earlier who has an impairment in physical or mental functions.
You can also claim this amount for more than one person if each one meets all of the following conditions:
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They are your (or your spouse's or common-law partner's) parent, grandparent, brother, sister, aunt, uncle, niece or nephew
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They were 18 years of age or older
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They were dependent on you (or on you and others) because of an impairment in physical or mental functions
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They were a resident of Canada at any time in the year
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Notes A parent includes someone you were completely dependent upon and who had custody and control of you when you were under 19 years of age. A child includes someone who is completely dependent upon you for support and whom you have custody and control of, even if they are older than you. |
You can claim this amount only if the dependant's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $20,190.
If you had to make support payments for a child, you cannot claim an amount on line 58200 for that child unless both of the following conditions apply:
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You were separated from your spouse or common-law partner for only part of 2023 because of a breakdown in your relationship
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You did not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return
If both of these conditions are met, you can claim whichever of the following amounts is better for you:
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line 58200 of your Form AB428
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line 22000 of your return
How to claim this amount
Complete the calculation for line 58200 using Worksheet AB428. If you are claiming this amount for more than one dependant, enter the total amount on line 58200 of your Form AB428.
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Note The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and how long it is expected to last. 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. The notice of determination will show which years you are eligible for. |
Claim 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 amount of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant.
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