If you supported a spouse, a common-law partner, or another eligible dependant who has a physical or mental infirmity, you may be able to claim an extra non-refundable amount on top of the amount you already claimed for them.
There is nothing to buy and no receipt to scan here. The one document the Canada Revenue Agency (CRA) may ask for is a signed statement from a medical practitioner.
Who can claim this amount
You may be able to claim this amount if all of the following apply:
- you supported your spouse or common-law partner (see line 30300), or another eligible dependant who is 18 years of age or older (see line 30400)
- that person had a physical or mental infirmity
- their net income for the year fell within the range the CRA sets for this amount
Before you claim it
This amount sits on top of another claim, so that other claim comes first. Complete line 30300 for a spouse or common-law partner, or line 30400 for an eligible dependant, using Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants.
Then complete the calculation for line 30425 on the same schedule, using the base amount from line 30300 or line 30400, and enter the result on line 30425 of your return. You get your spouse's, common-law partner's, or eligible dependant's net income from line 23600 of their return, or estimate it if they are not filing one.
If you have a spouse or common-law partner and cannot claim this amount for an eligible dependant 18 years of age or older, you may be able to claim the Canada caregiver amount for other infirm dependants age 18 or older on line 30450 instead.
Only one person can claim this amount. You cannot split or share it with another person.
What the medical practitioner's statement must show
You may need a signed statement from a medical practitioner that shows:
- when the infirmity began
- how long the infirmity is expected to last
The statement is signed by the medical practitioner, not by you. You do not need a new one if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for the applicable period.
What to keep
Keep the signed statement from the medical practitioner. It is a keep-in-case document, not something you send in: the CRA may ask for it later, and it is not filed with your return. Dossier tags it to the year and keeps it with the rest of that year's records.
If an approved Form T2201 is already on file with the CRA for the period, keep your copy of the approval with the same year's records so you can tell at a glance that no new statement is needed.
Official CRA sources
- Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
- Line 30300 – Spouse or common-law partner amount
- Line 30400 – Amount for an eligible dependant
Source: Canada Revenue Agency (canada.ca). Not tax advice.