Lines 30499 and 30500 - Canada caregiver amount for infirm children under 18 years of age
You can claim an amount for each of your or your spouse's or common-law partner's children who meet all of the following conditions:
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are under 18 years of age at the end of the year
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lived with both of you throughout the year
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are dependent on others because of an impairment in physical or mental functions and will likely continue to be dependent on others for an indefinite duration. Because of this impairment, the child needs much more help for their personal needs and care when compared to children of the same age
You can claim the full amount in the year of the child's birth, death, or adoption.
If you are making this claim for more than one child, either you or your spouse or common-law partner may claim the credit for all the eligible children or you can each claim separate children, but each child can only be claimed once.
Note
If you have shared custody of the child throughout the year, the parent who claims the amount for an eligible dependant
(see Line 30400 of this guide) for that child can make the claim on line 30500 of their return. If you have shared
custody of the child throughout the year, you can claim this amount only if both of you agree that you will be the one making the claim.
If the child did not live with both parents throughout the year, the parent or the spouse or common-law partner who claims an amount on line 30400 of their return for that child can make the claim on line 30500 of their return. However, you can claim the amount on line 30500 of your return for the child, if you or your spouse or common-law partner could not claim the amount on line 30400 of return because:
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one of you claimed an amount on line 30400 of return for another eligible dependant
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someone else in your household claimed an amount on line 30400 of their return for another eligible dependant
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the eligible dependant's income is too high
If you and another person had to make support payments for the child in the year, you can claim this amount only if both of you agree that you will be the one making the claim.
A child includes:
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your or your spouse's or common-law partner's biological or adopted child
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a person who is wholly dependent on you for support and of whom you have custody and control
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your child's spouse or common-law partner
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See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required): Lines 30499 and 30500 - Canada caregiver amount for infirm children under 18 years of age |
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