If you did not have a spouse or common-law partner living with you, and you supported a relative who lived with you, you may be able to claim the amount for an eligible dependant. It is a non-refundable credit, and it is claimed on Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants.
Almost nothing about this claim comes off a receipt. It rests on who lived with you, who you supported, and what their income was — which is why the section on documents below is short.
Who can claim this amount
You may claim the amount for one eligible dependant if, at any time in the year, you met all of the following conditions:
- you did not have a spouse or common-law partner, or you had one but were not living together, supporting them, or being supported by them
- you supported the dependant
- you lived with the dependant in a home you maintained, in most cases in Canada
The dependant must also be related to you by blood, marriage, common-law partnership, or adoption. At the time you were supporting them and living with them, they must have been one of the following:
- your parent or grandparent
- your child, grandchild, brother, or sister under 18 years of age at that time
- your child, grandchild, brother, or sister 18 years of age or older with a mental or physical infirmity
Their net income also has to have been less than your basic personal amount — or less than your basic personal amount plus a further amount, if they were dependent on you because of a mental or physical infirmity.
If your dependant normally lives with you when they are not attending school, the Canada Revenue Agency (CRA) considers them to live with you for the purposes of this amount. A child is not required to live in Canada, but they must have lived with you.
When you cannot claim it
Your spouse or common-law partner. They are not an eligible dependant. That claim is the spouse or common-law partner amount on line 30300 instead, and you cannot claim line 30400 if you claimed an amount on line 30300.
Someone who was only visiting you. Living with you means living with you, not staying with you.
A dependant another person is already claiming. Only one claim is allowed per household. You cannot claim this amount if another person in your household is claiming it, or if someone else is claiming it for the same dependant. If two people are eligible and cannot agree, neither of them can claim the amount.
A child you paid child support for. You generally cannot claim this amount for a child you paid child support for. There are two exceptions: you were separated for only part of the year because of a breakdown in your relationship, or both parents paid support and you both agree that you will make the claim. Where the exception applies, you choose between claiming this amount and deducting the support payments on line 22000 — whichever benefits you more.
What the medical practitioner's statement must show
There is no receipt for the base claim. But where the claim involves a mental or physical infirmity, the CRA may request a signed statement from a medical practitioner showing:
- when the infirmity began
- how long the infirmity is expected to last
- for children under 18 years of age, that the child needs ongoing and significantly more help than others their age
You do not need this statement if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for the specified period.
What to keep
Keep the medical practitioner's signed statement if the claim rests on an infirmity. It is a keep-in-case document: the CRA may request it, and it is not filed with your return. Dossier files it against the year so it is there if the question comes up.
There is nothing else to file and nothing else to scan. The rest of the claim is built from the dependant's net income and from the facts about who you supported and lived with, and it is worked out on Schedule 5 when you file.
Official CRA sources
Source: Canada Revenue Agency (canada.ca). Not tax advice.