Line 306 – Amount for infirm dependants age 18 or older
If you are eligible for this amount, you can claim an amount up to a maximum of $6,589, which includes the $2,058 family caregiver amount, for each of your or your spouse's or common-law partner's dependent children or grandchildren only if that person had an impairment in physical or mental functions and was born in 1996 or earlier.
Forms and publications
- General Income Tax and Benefit Package for 2014 - Guide, Returns, Schedules
- Guide RC4064, Medical and Disability-Related Information
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