Filing Your Return -> Child Amount Tax Credit - now Canada Caregiver Amount for Children under 18

Line 30500 Canada Caregiver Amount for Infirm Children Under 18 / Provincial Child Credits

Note: Before tax year 2019, line 30500 was line 367.

Income Tax Act s. 118(1)(b.1)

The federal Child Amount Tax Credit is no longer available for 2015 and later taxation years.  See below for provincial credits.

See Canada Caregiver Amount  for infirm dependent children under 18, which is claimed on line 30500 (was line 367) of Schedule 1.  This is for each child who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the child's personal needs and care, when compared to children of the same age.

The federal TD1 Personal Tax Credits Return form, which is used to determine income tax deductions for employees, now includes the Canada Caregiver Amount for infirm children under age 18.  For more information, see the article on the TD1 form on our Personal Tax page.

Tax Tip:  Make sure the federal TD1 form is completed and given to your employer to take advantage of available tax credits.

Provincial Child Amount Tax Credits

Saskatchewan provides a child amount tax credit for children under the age of 19, and the amount is indexed for inflation.  In Saskatchewan, this tax credit is not available for a child if the equivalent to spouse amount was claimed for that child.

For the amount of the Saskatchewan tax credit and previous Yukon credit, see the tables of non-refundable tax credits.

Yukon's tax credit for dependent children under the age of 18 was eliminated for 2015 and later years.

Children Under 6

Nova Scotia, Prince Edward Island and Nunavut provide a non-refundable tax credit for dependent children under the age of 6.

Nova Scotia Amount For Young Children

NS Income Tax Act s. 10I

PEI Young Child Tax Credit

PE Income Tax Act s. 9(4)

Nunavut Credit For Children

NU Income Tax Act s. 2.211

The above tax credits for children under 6 are included in the Canadian Tax Calculator.

Other Tax Credits for Children

See also:

Both of the above are available in some provinces.

Previous Federal Child Amount Tax Credit

The Child Amount Tax Credit was a federal non-refundable tax credit which was available for dependent children under 18 who ordinarily reside with the parent(s) throughout the taxation year.  This tax credit was first started in 2007.  The October 2014 Federal Tax Update eliminated this tax credit for 2015 and later years, in conjunction with the increase to the Universal Child Care Benefit (UCCB) for children under 6, and the introduction of UCCB (in a lower amount) for children ages 6 to 17.  The Child Care Expense Deduction was also increased.  There was no change at that time to the Canada Child Tax Benefit (CCTB), which provides monthly payments to eligible families.

Details of the child amount tax credit (last year available was 2014):

For 2014, the actual annual federal tax reduction resulting from this tax credit was $338 (15% x $2,255).

For 2012 and later years, the child amount tax credit was increased by the Family Caregiver Amount tax credit for infirm dependent children.

Revised: November 14, 2024