Line 5840 - Caregiver amount
If, at any time in 2018, you (alone or with another person) kept a dwelling where you and one or more of your dependants lived, you may be able to claim up to $3,605 for each dependant.
Each dependant must have been one of the following:
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your (or your spouse's or common-law partner's) child or grandchild
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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
Note
You cannot claim this amount for a person who was only visiting you.
Also, each dependant must meet all of the following conditions:
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They were 18 years of age or older when they lived with you.
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They had a net income in 2018 (line 236 of their return, or the amount it would be if they filed a return) of less than $15,917.
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They were dependent on you because of an impairment in physical or mental functions, or they are your (or your spouse's or common-law partner's) parent or grandparent born in 1953 or earlier.
If you had to make support payments for a child, you cannot claim an amount on line 5840 for that child. However, you may be able to claim an amount for that child on line 5840 (in addition to any allowable amounts on lines 5816 and 5848) if each of the following applies:
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You were separated from your spouse or common-law partner for only part of 2018 because of a breakdown in your relationship.
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You do not claim any support amounts paid to your spouse or common-law partner on line 220 of your return.
If each of these conditions is met, you can claim either an amount on line 5840 or an amount on line 220 of your return, whichever is better for you.
How to claim this amount
Complete the calculation for line 5840 using Worksheet MB428. If you are claiming this amount for more than one dependant, enter the total amount on line 5840.
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 of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant.
If anyone (including you) can claim this amount for a dependant, no one can claim an amount on line 5820 for that dependant.
If anyone other than you claims an amount on line 5816 for a dependant, you cannot claim an amount on line 5840 for that dependant.
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