Line 367 - Family caregiver amount for children under 18 years of age

You can claim an amount for your or your spouses's or common-law partner's children who:

  • are under 18 years of age at the end of the year;
  • lived with both of you throughout the year; and
  • have an impairment in physical or mental functions.

Only one claim per child can be claimed for both of you.

The full amount can be claimed in the year of the child's birth, death, or adoption.

Child lives with both parents

If the child resides with both parents throughout the year, either you or your spouse or common-law partner can make the claim.

Notes

If you are making this claim for more than one child, either you or your spouse or common-law partner may claim the credit for all the eligible children or you can each claim separate children but each child can only be claimed once.

Child does not live with both parents

If the child did not live with both parents throughout the year, the parent or the spouse or common-law partner who claims the amount for an eligible dependant (line 305) for that child can make the claim.

Shared custody of a child

If you have shared custody of the child throughout the year, the parent who claims the amount for an eligible dependant (line 305) for that child can make the claim.

If you have shared custody of the child throughout the year but cannot agree who will claim the amount, neither one of you can make this claim.

If you and another person were required to make support payments for the child in 2015 and, as a result, no one would be entitled to claim either this amount or the amount for an eligible dependant for the child, you can still claim this amount as long as you and the other person(s) paying support agree you will be the one making the claim. If you cannot agree who will claim this amount for the child, neither of you can make the claim.

Completing your tax return

Enter the number of children for whom you are claiming the family caregiver amount in box 352 (beside and to the left of line 367). Claim the result of the calculation on line 367.

Tax Tip

You may be able to transfer all or part of this amount to your spouse or common law partner or to claim all or part of his or her amount. For more information, see line 326.

Forms and publications

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