Schedule 5 - fill out and auto calculate/complete form online

T1-2023

Schedule 5

Amounts for Spouse or Common-Law Partner and Dependants

Protected B
when completed

Complete this schedule to claim an amount on line 30300, 30400, 30425 or 30450 of your return.

For information about the Canada caregiver amount for infirm children under 18 years of age, see line 30500 on the last page
of this schedule.

Attach a copy of this schedule to your paper return.

Eligibility for the Canada caregiver amount

You may be able to claim the Canada caregiver amount for 2023 if, at any time in the year, you supported your spouse or
common-law partner with an impairment in physical or mental functions, or if one or more of the following individuals was
dependent on you for support because of an impairment in physical or mental functions:

•

your (or your spouse's or common-law partner's) child or grandchild

•

your (or your spouse's or common-law partner's) parent, grandparent, brother, sister, uncle, aunt, niece or nephew
(if they resided in Canada at any time in the year)

An individual is considered to be dependent on you for support if they rely on you to regularly and consistently provide them
with some or all of the basic necessities of life, such as food, shelter, and clothing.

Person with an impairment in physical or mental functions

You may be entitled to claim

Spouse or common-law partner

both of the following amounts:
• $2,499 in the calculation of line 30300
• up to $7,999 on line 30425

Eligible dependant 18 years of age or older (who is a person
you are eligible to make a claim for on line 30400) (see note)

both of the following amounts:
• $2,499 in the calculation of line 30400
• up to $7,999 on line 30425

Eligible dependant under 18 years of age at the end of the
year (who is a person you are eligible to make a claim for on
line 30400) (see note)

one of the following amounts:
• $2,499 in the calculation of line 30400
• $2,499 on line 30500

Each of your (or your spouse's or common-law partner's)
children under 18 years of age at the end of the year (see note)

$2,499 on line 30500

Each dependant 18 years of age or older who is not your
spouse or common-law partner or an eligible dependant for
whom an amount is claimed on line 30300 or line 30400

up to $7,999 on line 30450

Note:

You cannot claim an amount on lines 30400, 30450 and 30500 for your child if you were the only parent required to
make support payments for that child to your current or former spouse or common-law partner. This rule applies only if
one of the following conditions applied to you:
• You lived separate and apart from your current or former spouse or common-law partner throughout 2023 because of
a breakdown of your relationship
• You were separated from your spouse or common-law partner for only part of 2023 because of a breakdown in your
relationship and you are claiming a deduction on line 22000 of your return for support amounts that you paid to your
current or former spouse or common-law partner
For more information, see lines 30400, 30450 and 30500 of this schedule.

Supporting documents

The Canada Revenue Agency (CRA) may ask for a signed statement from a medical practitioner showing when the impairment
began and what its duration is expected to be.

For children under 18 years of age, the statement should also show that the child is, and will likely continue to be, dependent
on others for a long and continuous period because of an impairment in physical or mental functions. (Dependent on others
means the child needs much more help for their personal needs and care compared to children of the same age.)

You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability
Tax Credit Certificate, for a specified period.

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(Ce formulaire est disponible en français.)

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Protected B when completed

Line 30300 – Spouse or common-law partner amount

Claim this amount if, at any time in the year, you supported your spouse or common-law partner and their net income from
line 23600 of their return (or the amount that it would be if your spouse or common-law partner filed a return) was less than
your basic personal amount (plus $2,499 if your spouse or common-law partner was dependent on you because of an
impairment in physical or mental functions).

If you had to make support payments to your current or former spouse or common-law partner and you were separated for only
part of 2023 because of a breakdown in your relationship, you can claim whichever amount is better for you:

•

the amount on line 22000 of your return for deductible support payments made in the year to your current or former spouse
or common-law partner

•

the amount on line 30300 of your return for your spouse or common-law partner

If you reconciled with your spouse or common-law partner and were living together on December 31, 2023, you can claim an
amount on line 30300 of your return and any allowable amounts on line 32600 of your return.

Only one spouse or common-law partner can claim the amount on line 30300 for each other for the same year.

Did your marital status change to a status other than married or living common-law in 2023?

Month

Day

If yes, tick this box and enter the date of the change.

55220

Basic personal amount from line 30000 of your return

If you are eligible for the Canada caregiver amount for your spouse or common-law partner,

enter $2,499 (see line 30425 on page 4).

51090

Line 1 plus line 2

Your spouse's or common-law partner's net income from line 23600 of their return ⁽¹⁾

–

Line 3 minus line 4 (if negative, enter "0")

Enter this amount on line 30300 of your return.

(1)

If you were living with your spouse or common-law partner on December 31, 2023, use their net income for the whole year
even if you separated for part of the year (then you got back together and started living together again in 2023), you got
married in 2023 or became a common-law partner or started to live with your common-law partner again in 2023.

If you separated in 2023 because of a breakdown in your relationship and were not back together on December 31, 2023,
reduce your claim by the amount of your spouse's or common-law partner's net income before the separation.

Line 30400 – Amount for an eligible dependant

Claim this amount if, at any time in the year, you supported an eligible dependant and their net income from line 23600 of their
return (or the amount that it would be if your eligible dependant filed a return) was less than your basic personal amount (plus
$2,499 if the eligible dependant was dependent on you because of an impairment in physical or mental functions).

If you did not claim an amount on line 30300 of your return, you may be able to claim this amount for one dependant if, at any
time in the year, you met all the following conditions:

•

You did not have a spouse or common-law partner or, if you did, you were not living with them, supporting them, or being
supported by them

•

You supported the dependant in 2023

•

You lived with the dependant (in most cases in Canada) in a home you maintained. You cannot claim this amount for a
person who was only visiting you

In addition, the dependant must also be one of the following persons by blood, marriage, common-law partnership or adoption:

•

your parent or grandparent

•

your child, grandchild, brother or sister under 18 years of age

•

your child, grandchild, brother or sister 18 years of age or older with an impairment in physical or mental functions

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Protected B when completed

Line 30400 – Amount for an eligible dependant (continued)

Note:

If your dependant usually lives with you when not in school, the CRA considers that dependant to live with you for the
purposes of this amount.
For the purposes of this claim, your child is not required to live in Canada but they must still have lived with you.
For example, you were a deemed resident living in another country with your child. (For information about deemed
residents, go to canada.ca/cra-deemed-residents.)

You cannot claim this amount if any of the following applies:

•

The person you want to claim this amount for is your spouse or common-law partner. (You may be able to claim an amount
for your spouse or common-law partner on line 30300 of your return.)

•

Another person is claiming the spouse or common-law partner amount on line 30300 of their return for this dependant

•

Another person in your household is making this claim. (Each household is allowed only one claim for this amount, even if
there is more than one dependant in the household)

•

Another person is claiming the amount on line 30400 of their return for this dependant. If you and another person can both
claim this amount for the same dependant (such as in the shared custody of a child) but cannot agree on who will claim the
amount, neither of you can make the claim

•

The claim is for a child you had to make support payments for in 2023. However, if you were separated from your spouse or
common-law partner for only part of 2023 because of a breakdown in your relationship, you may be able to claim an amount
for that child on line 30400 (plus any allowable amounts on lines 30425 and 31800 of your return) if you did not claim any
support amounts paid to your spouse or common-law partner on line 22000 of your return. Claim whichever is better for you

Note:

If you and another person had to make support payments for the child for 2023, claim this amount only if you and the
other person(s) paying support agree that you will be the one making the claim. For more information, see Guide P102,
Support Payments.

Eligible dependant with an impairment in physical or mental functions

If the eligible dependant is 18 years of age or older and dependent on you because of an impairment in physical or mental
functions, see line 30425 of this schedule.

If the eligible dependant is under 18 years of age at the end of the year, you may claim one of the following amounts:

•

$2,499 on line 30500 of your return for each eligible dependant who is your (or your spouse's or common-law partner's) child

•

$2,499 in the calculation of line 30400 if the eligible dependant does not meet the definition of child below

A child includes a person who is one of the following:

•

your (or your spouse's or common-law partner's) biological or adopted child

•

your child's spouse or common-law partner

•

under your custody and control, and who is wholly dependent on you for support, even if they are older than you

Note:

The eligible dependant must be dependent on others because of the impairment and will likely continue to be dependent
on others for an indefinite duration. Because of this impairment, the eligible dependant needs much more help for
personal needs and care compared to other persons of the same age.

You cannot split this amount with another person. Once you claim this amount for a dependant 18 years of age or older, no one
else can claim this amount or an amount on line 30425 of the return for that dependant.

If you were a single parent on December 31, 2023, and you chose to include all of the universal child care benefit lump-sum
payment that you may have received in 2023 on your dependant's return, include this amount in the calculation of the
dependant's net income.

If you cannot claim an amount on line 30400 of your return for an eligible dependant 18 years of age or older because you have
a spouse or common-law partner, you may still be able to claim the Canada caregiver amount for other infirm dependants
age 18 or older on line 30450 of your return.

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Protected B when completed

Line 30400 – Amount for an eligible dependant (continued)

Did your marital status change to married or common-law in 2023?

Month

Day

If yes, tick this box and enter the date of the change.

55290

Information about your dependant

First and last name

Social insurance number (SIN)

55295

Address

Year of birth

Relationship to you

Does this dependant have an impairment in physical or mental functions?

Yes

Basic personal amount from line 30000 of your return

If you are eligible for the Canada caregiver amount for your dependant (other than your infirm

child under 18 years of age), enter $2,499 ⁽²⁾ (see line 30425 below).

51100

Line 1 plus line 2

Dependant's net income from line 23600 of their return

51106

–

Line 3 minus line 4 (if negative, enter "0")

Enter this amount on line 30400 of your return.

(2)

If the dependant is your (or your spouse's or common-law partner's) infirm child under 18 years of age, you must claim the
Canada caregiver amount on line 30500 instead of line 51100.

Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant

age 18 or older

You may be able to claim this amount if you can claim an amount for your spouse or common-law partner on line 30300 of your
return, or an eligible dependant 18 years of age or older on line 30400 of your return.

Note: Only one claim can be made for this amount. You cannot split this amount with another person.

Complete this calculation only if you entered $2,499 on line 51090 or line 51100 of this schedule for a person whose net
income is between $8,020 and $26,782.

Base amount

Net income for this person from line 23600 of their return

–

Line 1 minus line 2 (if negative, enter "0")

(maximum $7,999)

Amount claimed on line 30300 or line 30400 of your return, if applicable

–

Line 3 minus line 4 (if negative, enter "0")

Enter this amount on line 30425 of your return.

Allowable amount for this person

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Protected B when completed

Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older

You can claim an amount for each dependant who meets all of the following conditions:

•

They were dependent on you because of an impairment in physical or mental functions

•

They were 18 years of age or older

•

They were your (or your spouse’s or common-law partner’s) child, grandchild, parent, grandparent, brother, sister, aunt,
uncle, niece or nephew

•

They were a resident of Canada at any time in the year. You cannot claim this amount for a person who was only visiting you

•

Their net income from line 23600 of their return (or the amount it would be if the dependant filed a return) was less than
$26,782

You cannot claim an amount on line 30450 of your return for dependants who do not have an impairment in physical or mental
functions, including a parent or grandparent.

A parent includes someone you were completely dependent upon and who had custody and control of you when you were
under 19 years of age.

A child includes a person who is under your custody and control, and is wholly dependent on you for support, even if they are
older than you.

If you oranother person is claiming an amount on line 30300 or on line 30400 of the return for the dependant, you cannot
claim an amount on line 30450 of the return for that dependant.

If you had to make support payments for a child, you cannot claim an amount on line 30450 of your return for that child.
However, if you were separated from your spouse or common-law partner for only part of 2023 because of a breakdown in your
relationship, you may be able to claim an amount for that child on line 30450 of your return if you do not claim any support
amounts paid to your spouse or common-law partner on line 22000 of your return. You can claim whichever is better for you.

Note:

If you and another person support the same dependant, you can split the claim for that dependant. However, the total
amount of your claim and the other person’s claim cannot be more than the maximum amount allowed for that dependant.

Complete the chart below for each dependant who meets the conditions above.

Information about your dependant

First and last name

Address

Year of birth

Relationship to you

Base amount

Infirm dependant's net income from line 23600 of their return

–

Allowable amount for this dependant:

Line 1 minus line 2 (if negative, enter "0")

(maximum $7,999)

Enter on line 30450 of your return the total of allowable amounts claimed for all dependants.

Enter the number of dependants you are claiming this amount for.

51120

See the privacy notice on your return.

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Protected B when completed

Line 30500 – Canada caregiver amount for infirm children under 18 years of age

You can claim $2,499 for each of your (or your spouse's or common-law partner's) children who meet all of the following
conditions. The child:

•

was under 18 years of age at the end of the year

•

had an impairment in physical or mental functions and will likely continue to be dependent on others for an indefinite duration

•

needs much more help with personal needs and care compared to children of the same age

Note: You can claim the full amount in the year of the child's birth, death or adoption.

If the child does not live with both parents throughout the year, only the parent (or the parent's spouse or common-law partner)
who claims an amount on line 30400 for that child can make the claim on line 30500. You may still be able to claim an amount
on line 30500 for your child if you (or your spouse or common-law partner) could not claim the amount on line 30400 for any of
the following reasons:

•

You claimed an amount on line 30300 for your spouse or common-law partner

•

You claimed an amount on line 30400 for another dependant

•

Another person in your household claimed an amount on line 30400 for another dependant

•

The child's income is too high

You (or your spouse or common-law partner) can claim this amount for all eligible children separately, but the amount can only
be claimed once for each child.

If you have shared custody of the child throughout the year, the parent who claims the amount for an eligible dependant
(line 30400) for that child can make the claim on line 30500. If you have shared custody of the child throughout the year, but
cannot agree who will claim the amount, neither of you can make this claim.

If you and another person had to make support payments for the child in the year, you can claim this amount only if both of
you agree that you will be making the claim.

If you were the only person who had to make support payments for the child for 2023, you may not be eligible to claim this
amount for that child.
For more information about support payments, see Guide P102, Support Payments.

For the purposes of this amount, a child includes a person who is one of the following:

•

your (or your spouse's or common-law partner's) biological or adopted child

•

your child's spouse or common-law partner

•

under your custody and control and is completely dependent on you for support

Put the number of children you are claiming this amount for on line 30499 of your return and enter the result of the calculation
on line 30500.

Note:

To transfer all or part of this amount to your spouse or common-law partner, or to claim all or part of their amount,
complete Schedule 2.

5000-S5 E (23)

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