Filing Your Return -> Infirm Dependant Amount Age 18 or Older
Line 306 Infirm Dependant Amount Tax Credit for Age 18 or Older
Income Tax Act s. 118(1)(B)(d), (e)
If you or your spouse or common-law partner have a dependent child or grandchild who is age 18 or older, and who has a physical or mental infirmity, you may be able to claim the infirm dependant tax credit, which is a non-refundable tax credit. A child can include someone older than you who has become completely dependent on you for support, and over whom you have custody and control. This tax credit can be claimed in the Detailed Canadian Income Tax & RRSP Savings Calculator, starting with the 2016/2017 version.
This tax credit is not available if:
This non-refundable tax credit is reduced when the net income of the dependant exceeds a certain level. The federal tax credit amount for 2016 is $6,788 ($6,883 for 2017), and is reduced for income in excess of $6,807 ($6,902 for 2017). Each province and territory also has this tax credit, with different amounts. Check the tables of non-refundable personal tax credits for the tax credit amounts, and income threshold levels for each year.
Since the 2012 taxation year, the Family Caregiver Amount Tax Credit has been included in the infirm dependent amount tax credit.
The claim for an infirm dependant can be split with another supporting person, as long as the total claim does not exceed the maximum allowed for the dependant.
If you were required to make support payments for the dependant, but you were separated from your spouse for only a part of the year due to a breakdown in your relationship, a line 306 claim can still be made, as well as any allowable amounts for line 305 eligible dependant and 318 disability amount transferred from a dependant, as long as you don't claim any support amounts on line 220. Check to see which method saves you more tax.
To claim this tax credit, complete federal schedule 5 of your tax return. A signed statement from a medical doctor is required to claim this credit, indicating when the impairment began, what the duration of the impairment is expected to be, and that because of a mental or physical impairment, the person is dependent on you. This need not be submitted with the tax return, but must be retained in case Canada Revenue Agency (CRA) wishes to see it.
See our tables of non-refundable tax credits for the infirm dependant tax credit amounts federally and by province/territory.
See also - Resources for Persons with Disabilities.
Other tax credits that may be available for someone living with you:
Revised: February 20, 2017
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