Schedule 1: Line 305 - Amount for an eligible dependant

Entering this Amount (from Forms):

Claiming the amount for an eligible dependant (line 305)

If the dependant for whom you are claiming this amount is 18 or over, he or she must be either mentally or physically infirm. Read the eligibility requirements carefully (as described in the CRA information for line 305) to determine if you are eligible to claim this amount.

Do not confuse this credit with other amounts that you can claim elsewhere for a dependant (such as child care, medical expenses, tuition, education, and textbook amount transfers, CCTB, etc.).

  1. Enter your dependant information, including their net income, in the Dependant information window.
  2. Select Yes beside Eligible dependant.

    TurboTax completes Schedule 5 - Details of Dependant.

  3. If the dependant is infirm, enter a brief description of the infirmity in the Describe infirmity box.

    TurboTax completes Schedule 5 - Details of Dependant.

  4. If your marital status changed during the year, complete the Changes in Marital Status worksheet and make sure the date your marital status changed is correct on Schedule 5.

    If you are married but are not preparing a coupled return, make sure you enter your spouse or common-law partner's net income.

TurboTax may claim the spouse or common-law partner amount on line 303 instead if it is better for you.

If you were an immigrant or emigrant, your claim is prorated for the time you were resident in Canada. For details, see Newcomers to Canada.

Entering this Amount (from Interview):

Claiming dependants credits

To claim dependant credits, you must first enter the person as a dependant in the Introduction section of the interview. Then claim the dependant credits in the Deductions section of the interview.

Click Take Me There to go to there now.
  1. Click the Intro tab at the top of the interview.
  2. Click Continue until you reach the Dependants Information Page.

    Using the Dependant Information window

  3. On the Claims for Dependants screen, click Yes.
  4. In the Dependants Credits screen, select a dependant from the list and click Enter Dependant Credits.

    If you plan to claim different credits for different dependants, enter all applicable credits for one dependant first. You'll then have the opportunity to return to this screen and choose another dependant.

  5. Click the boxes to indicate which credit or credits you want to claim for this dependant and click Continue.
  6. Enter the required information and then click Continue.
  7. To enter credits for a different dependant, repeat the previous steps. When you've finished entering dependant credits, click Done Entering Credits.

The Canada Revenue Agency says...

General Income Tax and Benefit Guide
You may be able to claim this amount if, at any time in the year, you met all of the following conditions at once:
In addition, at the time you met the above conditions, the dependant must also have been either:
Note:
Even if all of the preceding conditions have been met, you cannot claim this amount if any of the following applies:

How to claim

How to claim

You can claim this amount if your dependant's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) was less than $10,382. Calculate your amount on line 305 of your Schedule 1.

Note: If you were a single parent on December 31, 2010, and you choose to include all Universal Child Care Benefit (UCCB) amounts you received in 2010 in the income of your dependant, include this amount in the calculation of his or her net income.

Complete the appropriate part of Schedule 5, and attach it to your paper return.

Note:
  • You cannot split this amount with another person. Once you claim this amount for a dependant, no one else can claim this amount or an amount on line 306 for that dependant.
  • If you and another person can both claim this amount for the same dependant (such as shared custody of a child) but cannot agree who will claim the amount, neither of you can make the claim.
Tip:

If the dependant has an impairment, see guide RC4064, Medical and Disability-Related Information, for more information about different amounts you may be able to claim.

Related information
Information about support payments
Information concerning people with disabilities