Line 306 - Amount for infirm dependants age 18 or older

If you are eligible for this amount, you can claim an amount for each of your or your spouse's or common-law partner's dependent children or grandchildren if that person had an impairment in physical or mental functions and was born in 1993 or earlier.

Topics about Line 306 - Amount for infirm dependants age 18 or older

Answer a few questions to find out if you are eligible for the amount for infirm dependants age 18 or older.

Completing your tax return How to calculate and report the amount for line 306 on your income tax and benefit return.

Forms and publications

• General Income Tax and Benefit Package for 2011 - Guide, Returns, Schedules
• Guide RC4064, Medical and Disability-Related Information

Related topics

• Persons with disabilities