To claim amount for infirm dependants age 18 or older, the dependant must have been dependent on you, or on you and others, by reason of physical or mental impairment.
Dependant
A dependant includes the parent, grandparent, brother, sister, aunt, uncle, niece, or nephew of you, or your spouse or common-law partner.
Conditions
To entitle you to amount for infirm dependants age 18 or older, the dependant must meet the following conditions:
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- 18 years old or older at the end of the year for which the tax return is filed
- Dependent on you, or on you and others, for support due to impairment in physical or mental functions
- A resident of Canada at any time in the year. You cannot claim this amount for a person who was only visiting you.
How much is the credit
In 2015, the full amount is $6,700, which includes the $2,093 family caregiver amount, providing you with a maximum tax credit of $1,005 (15% of $6,700). The credit is a non-refundable tax credit. The amount is reduced dollar by dollar by your dependant’s net income (line 236 of his or her tax return) excess of $6,720. It expires where the dependant’s income is $13,420 ($6,700+$6,720). Each of these amounts is indexed.
More than one dependant
You can claim an amount for more than on person as long as each one meets all the above conditions.
How to claim
Complete the appropriate part of Schedule 5 to calculate the amount and claim it on line 306.
You must have a signed statement from a medical doctor showing when the impairment began, what the duration of the impairment is expected to be, and that because of an impairment in physical or mental functions, the individual is dependent on others.
Can the parent who makes support payments claim this amount?
If you were required to make support payments for a child, you cannot claim this credit for that child. However, if you were separated from your spouse or common-law partner for only part of the year due to a breakdown in your relationship, you can still claim this credit for that year as long as you do not claim any support amounts paid to your spouse or common-law partner on line 220. You can claim whichever is better for you.
More than one person claim the amount
If you and another person support the same dependant, you can split the claim for that dependant. However, the total of your claim and the other person’s claim cannot be more than the maximum amount allowed for that dependant.
Related tax credit
If anyone (including you) is claiming an amount on line 305, amount for an eligible dependant, you cannot claim this credit for that dependant.
If anyone (including you) can claim an amount on line 315, caregiver amount, you cannot claim this credit for that dependant.