Line 304 - Canada caregiver amount
for spouse or common-law partner, or eligible dependant age 18 or
older
If you are eligible for the Canada caregiver amount for your spouse or common-law partner (see Line 303 of this guide), or an eligible dependant 18 years of age or older (see Line 305 of this guide), and their net income is between $7,005 and $23,391, you may be able to claim an amount up to a maximum of $6,986 on line 304 of your Schedule 1. However, you must first claim the amount of $2,182 in calculating the spouse or common-law partner amount on line 303 of your Schedule 5; or in calculating the amount on line 305 of your Schedule 5 for an eligible dependant 18 years of age or older, whichever applies.
How to claim this amount
Calculate their net income (that is indicated on line 236 of their return, or the amount it would be if they filed a return). Complete line 303 or line 305, whichever applies, and line 304 on your Schedule 5 to calculate the amount you can claim.
If you have a spouse or common-law partner and are therefore unable to claim the Canada caregiver amount on line 304 of your Schedule 1 for an eligible dependant age 18 or older, you may be able to claim the Canada caregiver amount for other infirm dependants age 18 or older on line 307 of your Schedule 1. See Line 307 of this guide.
Only one claim can be made for this amount. You cannot split this amount with another person.
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