| DEPENDANTS |
| | Do you have children age 18 or less at December 31 of the taxation year? | |
| Children | Cancel changes below before changing Y back to N |
| # children age 6 or less at Dec 31 of tax year -born | | | | | |
| Children age 6 or less: total # of months claimed for these children, for NS/NU/PE amount for young children: | | | |
| For instance, for a child born in July, claim 5 months in the year born.
For a child turning 6 in February, claim 2 months.
In NS and NU, no months can be claimed for a child claimed as an eligible dependent. | | |
|
| # children age 7 to 16 at Dec 31 of tax year -born | | | | | | |
| # children age 17 at Dec 31 of tax year -born | | | | | | |
| Total # children age 17 or less at Dec 31 | | | | | | |
| # children age 18 at Dec 31 | | | | | | |
| Total # children age 18 or less at Dec 31 | | | | | | |
| | | | | | | | | |
| Can you claim a child under 18 (included in Children above) or other eligible relative as an eligible dependant (equivalent to spouse)? | |
| Eligible Dependant (Equivalent to Spouse) Credit | Cancel changes below before changing Y back to N |
| Child claimed as equiv. to spouse should be included above also. | | | | |
| If eligible, claim the equivalent to spouse (eligible dependant) tax credit for ONE of the following dependants: | | | |
| Child age 18 or less at the end of year | | | |
| Age of this child at the end of year (zero if under 1) | | | |
| OR other eligible relative age 18+ | | | |
| Are you able to claim the Family/Canada Caregiver Amount for this person (child or other)? | | | |
|
| Don't claim the Canada Caregiver Amount here for an infirm child under 18 unless they are your eligible dependant - this is done in the section below the disability transfer section. |
| Net income of dependant claimed as equivalent to spouse | | | | |
|
| Children under 18 must be claimed above under Children area in order to claim eligible dependant / equivalent to spouse. |
| | Do you want to transfer the disability tax credit from a dependant? | |
| Transfer Disability Tax Credit from Dependant - FEDERAL | Cancel changes below before changing Y back to N |
| Dependants | Dependant A | Dependant B | Dependant C | Dependant D | Line 31600 Line # | |
| Transfer credit to | | | | | |
| For a dependant under 18 years of age at December 31 - supplement calculation: | | | |
| Is the dependant under 18 at Dec 31? | | | | | | Please note that although we have done our best to ensure that these calculations are correct, we cannot guarantee 100% accuracy. |
| Maximum supplement | | | | | 1 |
| | | | | | |
| Child/attendant care exp claimed for dep. | | | | | 2 |
| Less base amount | | | | | 3 |
| Subtotal exp - base (zero if negative) | | | | | 4 |
| Max supplement less subtotal (zero if neg) | | | | | 5 |
| | | | | | Line 31800 Line# | | |
| Base Amount | | | | | 1 | | |
| Add supplement for dependant under 18 | | | | | 2 | | |
| Subtotal | | | | | 3 | | |
| Total from dependant's Schedule 1 Lines 1 to 19 | | | | | 4 | | |
| Subtotal | | | | | 5 | | |
| Dependant's taxable income (line 26000) | | | | | 6 | | |
| Net amount | | | | | 7 | | |
| Disability amount transfer=lesser of lines 3 & 7 | | | | | | | |
| Transferred to Taxpayer | | | | | | Total Taxpayer | |
| Transferred to Spouse | | | | | | Total Spouse | |
| | | | | | | | | |
| Transfer Disability Tax Credit from Dependant - PROVINCIAL/TERRITORIAL | | | | |
| Dependants | Dependant A | Dependant B | Dependant C | Dependant D | Line # | | |
| For a dependant under 18 years of age at December 31 - supplement calculation: | |
| Is the dependant under 18 at Dec 31? | | | | | | | |
| Maximum supplement | | | | | 1 | | |
| | | | | | | | |
| Child/attendant care exp claimed for dep. | | | | | 2 | | |
| Less base amount | | | | | 3 | | |
| Subtotal exp - base (zero if negative) | | | | | 4 | | |
| Max supplement less subtotal (zero if neg) | | | | | 5 | | |
| | | | | | | Line 58480 Line# | | |
| Base Amount | | | | | 1 | | |
| Add supplement for dependant under 18 | | | | | 2 | | |
| Subtotal | | | | | 3 | | |
| | | | | 4 | | |
| Subtotal | | | | | 5 | | |
| Dependant's taxable income (line 26000) | | | | | 6 | | |
| Disability amount transfer | | | | | 7 | | |
| Disability amount transfer=lesser of lines 3 & 7 | | | | | | | |
| Transferred to Taxpayer | | | | | | Total Taxpayer | |
| Transferred to Spouse | | | | | | Total Spouse | |
| | | | | | | | | |
| Can you claim tax credits for parents or grandparents living with you, or any infirm adult or minor dependants, including spouse? | |
| Infirm Spouse and Infirm Children Under 18 | Cancel changes below before changing Y back to N |
| Canada Caregiver Amount information | | Taxpayer | Spouse | | | |
| Are you able to claim the Family/Canada Caregiver Amount for your infirm spouse? | | | |
| Selecting Y above will apply to the Federal & YT caregiver amount for the spouse. For other prov/terr, there is no claim for spouse. |
| For how many infirm children under 18 are you claiming the Family/Canada Caregiver Amount? | | <-other than infirm eligible dependant |
| To be claimed by | | |
| Parents, Grandparents and Infirm Adult Dependants |
| Choose the caregiver credit for your province - the Federal credit will also be determined by this. |
|
| The caregiver credits that can be claimed are: | |
| | 1 Caregiver - in Home, Infirm Adult | <-does not include spouse - see above for spouse |
| | 2 Parent/Grdprnt 65+ in Your Home-not infirm | <-Not available Federal, BC, ON or YT | |
| | 3 Infirm Adult 18+ not in home | | | | |
| Dependants | Dependant 1 | Dependant 2 | Dependant 3 | Dependant 4 | | Please note that although we have done our best to ensure that these calculations are correct, we cannot guarantee 100% accuracy. |
| Tax Credit Claimed | | | | | |
| Dependant Net Income | | | | | |
| | | | | | |
| Federal Claim Amount | | | | | | | | |
| Taxpayer Claim Amount | | | | | | | | |
| Spouse Claim Amount | | | | | |
| Total Claimed | | | | | | | | |
| | | | | | | | | |
| ProvincialTerritorial Claim Amounts | | | | | | | |
| | | | | | | | |
| Taxpayer Claim Amount | | | | | | | | |
| Spouse Claim Amount | | | | | | | | |
| Total Claimed | | | | | | | | |
| | | | | | | | | |
| Note that there is no federal, BC, ON or YT tax credit for parent/grandparent living with you if they are not infirm. |
| These tax credits can be split between 2 or more supporting taxpayers, but total claim cannot be more than maximum allowed for that dependant. |
| If the total amount claimed above exceeds the maximum allowable, the amount claimed will be reduced automatically. |