Line 306 - Amount for infirm dependants age 18 or older

Line 306 - Amount for infirm dependants age 18 or older

You can claim an amount up to a maximum of $6,788 which includes the $2,121 family caregiver amount (see page 45) for each of your or your spouse's or common-law partner's dependent children or grandchildren only if that person had an impairment in physical or mental functions and was born in 1998 or earlier.

You can also claim an amount for more than one person if each one meets all the following conditions. The person must have been:

• your or your spouse's or common-law partner's parent, grandparent, brother, sister, aunt, uncle, niece, or nephew;

• born in 1998 or earlier and had an impairment in physical or mental functions;

• dependent on you, or on you and others, for support; and

• a resident of Canada at any time in the year. You cannot claim this amount for a person who was only visiting you.

• Notes
  A parent includes someone on whom you were completely dependent and who had custody and control of you when you were under 19 years of age.

  A child can include someone older than you who has become completely dependent on you for support and over whom you have custody and control.

  If anyone (including you) can claim an amount on line 305 or on line 315 for the dependant being claimed, you cannot claim an amount on line 306 for that dependant.

  You can claim an amount only if the dependant's net income (line 236 of his or her return, or the amount it would be if he or she filed a return) is less than $13,595 (this includes the $2,121 family caregiver amount).

  If you had to make support payments for a child, you cannot claim an amount on line 306 for that child. However, if you were separated from your spouse or common-law partner for only part of 2016 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 306 if you do not claim any support amounts paid to your spouse or common-law partner on line 220. You can claim whichever is better for you.

  How to claim this amount

  For each of your dependants, calculate his or her net income (line 236 of his or her return, or the amount it would be if he or she filed a return). Complete the appropriate part of Schedule 5 to calculate your claim and give certain details about each of your dependants. Attach a copy of this schedule to your paper return.

  The CRA may ask for a signed statement from a medical practitioner showing the nature of the impairment, when the impairment began, what the duration of the impairment is expected to be, and that because of an impairment in physical or mental functions, the person is, and will continue to be, dependent on others.

  Claims 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 exceed the maximum amount allowed for that dependant.