Line 30425 - Canada caregiver amount for spouse or
common-law partner
If your spouse or common-law partner has a physical
or mental impairment, you may be eligible to claim a
maximum of $6,883 if their net income is between $6,902 and
$23,046. NOTE these amounts are indexed each
year.
Schedule 5 will be produced by the program in your
file and will show the amounts eligible for lines 30300 and
30400 of the federal return.
To claim this amount, you must indicate that your spouse has a
disability.
To do so, follow this procedure:
1. On your spouse's file, on the "Left-side menu of the
Interview tab" select the heading "Medical,
disability, caregiver".
2. On the page that appears on the right side, click on
the plus sign "+" icon
located to the right of the line "Infirmity and Disability
amounts claim for yourself (line 31600)".
3. On the page entitled "Infirmity and
disability", go to line "Does your disability
provide entitlement to the Canada caregiver amount?" In
the menu on the right, select the answer that suits you.
Note: It is not necessary to have an infirmity,
only a disability is required, and it must be confirmed by a
doctor. Please keep this document as the CRA may ask you for this
document.
For more information, please consult the following links:
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-30425-caregiver-spouse-dependant.html
https://www.canada.ca/en/revenue-agency/services/tax/individuals/life-events/what-when-someone-died/final-return/complete-final-return-steps/common-types-income-a-final-return/federal-non-refundable-tax-credits/lines-30000-to-30450-30500-personal-amounts.html
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/canada-caregiver-amount.html
ID: 20211014094546DE.xml
Webpage: KPA370-20211014094546DE.htm
