Line 58400 - Caregiver amount

You may be able to claim up to $10,405 for each dependant if, at any time in 2023, you (alone or with another person) kept a dwelling where you and that dependant lived.

Each dependant must be one of the following:

• your (or your spouse's or common-law partner's) child or grandchild

• your (or your spouse's or common-law partner's) brother, sister, niece, nephew, aunt, uncle, parent or grandparent who was a resident in Canada

Also, each dependant must meet all of the following conditions:

• They were 18 years of age or older when they lived with you

• Their net income in 2023 on line 23600 of their return (or the amount that it would be if they filed a return) was less than $28,175

• They were dependent upon you because of an impairment in physical or mental functions, or they were your (or your spouse's or common-law partner's) parent or grandparent born in 1958 or earlier

If you had to make support payments for a child, you cannot claim an amount on line 58400 for that child unless both of the following conditions apply:

• You were separated from your spouse or common-law partner for only part of 2023 because of a breakdown in your relationship

• 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:

• line 58400 of your Form SK428

• line 22000 of your return

How to claim this amount

Complete the calculation for line 58400 using Worksheet SK428. If you are claiming this amount for more than one dependant, enter the total amount on line 58400 of your Form SK428.

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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