How do I claim the Canada Caregiver Amount on my tax return?

Calculate the net income for the person you are claiming this amount for, as shown on line 23600 of their return (or the amount it would be if they filed a return). Complete line 30300 or line 30400, whichever applies, and line 30425 on your Schedule 5 to calculate the amount that you can claim.

If you have a spouse or common-law partner and are unable to claim the Canada caregiver amount on line 30425 of your return for an eligible dependant age 18 or older, you may be able to claim the Canada caregiver amount for other infirm dependants age 18 or older on line 30450 of your return.