Step A of Schedule 1 - Federal
non-refundable tax credits
Claim the non-refundable tax credits that apply to you on lines 300 to 349, using your information slips along with the instructions provided on your Schedule 1 and on any applicable worksheet, schedule, and form. In this section of the guide, you will find information you may need to supplement the instructions on Schedule 1.
This section does not provide supplementary information for lines 300, 301, 310, 314, 317, 319, 323, 326, 349, 363, 376, and 378, as the instructions on the Schedule 1 provide the information you need.
These credits reduce the federal tax you have to pay. However, if the total of these credits is more than the federal tax you have to pay, you will not get a refund for the difference.
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Canada caregiver amount - Summary table |
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If you have a spouse or common-law partner, or a dependant with an impairment in physical or mental functions, you may be able to claim the Canada caregiver amount when you calculate certain non-refundable tax credits. |
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Person with an impairment in physical or mental functions: |
You may be entitled to claim: |
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Spouse or a common-law partner |
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Eligible dependant 18 years of age or older (who is a person for whom you are eligible to make a claim on line 305) |
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Eligible dependant under 18 years of age at the end of the year (who is a person for whom you are eligible to make a claim on line 305) |
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Each of your or your spouse's or common-law partner's children under 18 years of age at the end of the year |
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Each dependant 18 years of age or older who is not your spouse or common-law partner or an eligible dependant for whom an amount is claimed on line 303 or on line 305 |
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The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and what the duration of the impairment is expected to be. For children under 18 years of age, the statement should also show that the child, because of the impairment in physical or mental functions, is, and will likely continue to be, dependent on others for an indefinite duration. Because of this impairment, they need much more help for their personal needs and care when compared to children of the same age. You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for a specified period.
Newcomers to Canada and emigrants
If you became or ceased to be a resident of Canada for income tax purposes during 2018, you may have to reduce your claim for the amounts on lines 300, 301, 303, 304, 305, 307, 318, 324, 326 and 367 of your Schedule 1 and in some cases line 316 of your Schedule 1. For more information, see Pamphlet T4055, Newcomers to Canada, or go to canada.ca/taxes-international.
Amounts for non-resident dependants
You may be able to claim an amount for certain dependants who live outside Canada if they depended on you for support. If the dependants already have enough income or assistance for a reasonable standard of living in the country where they live, the CRA does not consider them to depend on you for support. Gifts are not support.
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