If you have a child with a mental or physical infirmity who needs far more care than other children their age, you may be able to claim an amount for that child. You enter the number of children on line 30499 of your return, and the calculated amount on line 30500.
Who can be claimed
The child must meet all of these conditions. The child:
- was under 18 years of age at the end of the year
- had a mental or physical infirmity that will make them dependent on others for a long, continuous period of indefinite duration
- needs much more help with personal needs and care than other children of the same age
For this amount, a child is your, or your spouse's or common-law partner's, biological or adopted child; your child's spouse or common-law partner; or a person under your custody and control and completely dependent on you for support.
You can claim the full amount in the year of the child's birth, death, or adoption.
One claim per child
The amount can only be claimed once per child, even if both parents are eligible.
If the child does not live with both parents throughout the year, only the parent — or their spouse or common-law partner — who claims an amount on line 30400 for that child can claim this amount. Where custody is shared and the two of you cannot agree on who claims it, neither of you can claim it.
You may still be able to claim this amount even if you could not claim line 30400 for the child, because you claimed an amount on line 30300 for your spouse or common-law partner, because you or someone else in your household claimed line 30400 for a different dependant, or because the child's income was too high.
If you and another person both made support payments for the child, you can claim this amount only if you both agree on who claims it. If only you made support payments, you may not be eligible to claim the amount for that child.
To transfer all or part of this amount to your spouse or common-law partner, or to claim all or part of theirs, complete Schedule 2, Federal Amounts Transferred from your Spouse or Common-Law Partner.
What the medical practitioner's statement must show
The Canada Revenue Agency (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 — or your copy of the approved Form T2201, if the CRA already has one on file for the period. Do not send it with your return. It is there in case the CRA asks for it.
This is a certificate, not a purchase receipt, so nothing you spent on the child's care belongs here. Dossier files the statement against the year the claim is made and flags it as supporting evidence rather than an amount.
Official CRA sources
- Canada caregiver amount for infirm children under 18 years of age (lines 30499 and 30500)
- Form T2201, Disability Tax Credit Certificate
Source: Canada Revenue Agency (canada.ca). Not tax advice.