Canada caregiver amount for infirm children under
18 years of age - Line 30500
To qualify to this credit, the child must meet all the following
conditions:
a) Is under 18 years of age at the end of the year;
b) Lived with both of you throughout the year;
and
c) Has impairment in physical or mental functions.
NOTE:
If you shared custody of the child throughout the year, the
parent claiming the amount for an eligible dependent (see
line 30400 of the general guide) can claim the
amount from line 30500 for that child. You
must decide together who will claim it, otherwise none of you will
be entitled to it.
For more information on line 30500, please consult the following
CRA link:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-30499-30500-canada-caregiver-infirm-children-under-18-years.html
To claim this amount, go to the disabled child's file.
1. On the "Left side menu on the Interview tab", select
the "Medical and disability".
2. On the right-hand side of the screen, click on
the plus "+" icon to the right of the
line "Infirmity and disability amount for the
dependant".
3. In the page that appears, enter the answers to the questions,
and specifically on the line "Dependent's disability entitles
you to the federal amount for federal caregivers at the federal
level?".
The program will report the amount on line
30500 of the federal return.
ID: 20200930121055NA.xml
Webpage: KPA340-20200930121055NA.htm
