Line 5819 - Ontario caregiver
amount
You may be able to claim this amount for an eligible relative who was dependent on you because of a mental or physical impairment at any time in the year.
An eligible relative is a dependant 18 years of age or older before the end of the year who is your (or your spouse's or common-law partner's):
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child or grandchild
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parent, grandparent, brother, sister, aunt, uncle, niece or nephew who was resident in Canada at any time in the year
You can claim this amount if the rules are met for claiming one of the following:
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the amount for an eligible dependant (who has an impairment and is 18 years of age or older) at line 305 of federal Schedule 1
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the amount on line 307 of federal Schedule 1
Your dependant's net income (line 236 of their return, or the amount that it would be if they filed a return) must be less than $21,577.
You can only claim this amount for dependants who have an impairment. You can no longer claim this amount for your (or your spouse's or common-law partner's) parents or grandparents unless they have an impairment.
Note
You can claim this amount for an eligible relative who has an
impairment, whether or not they live with you, if their net income
(line 236 of their return or the amount
that it would be if they filed a return) is less than $21,577.
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