Hi DM,
Please review my responses to your questions below.
1) Amount for an Eligible Dependant (Line 30400)
This is sometimes referred to as the “Equivalent to Spouse” amount. You can claim this amount for:
- A child, grandchild, brother, or sister, if they are under 18 years of age or have an impairment in physical or mental functions.
But there are also other conditions:
- You did not have a spouse or common-law partner, or you were not living with them, supporting them, or being supported by them during the year.
- The dependant lived with you in a home you maintained.
- The dependant was wholly dependent on you for support.
From what you’ve described, assuming you meet the above (particularly that you were not living with or supporting a spouse), you can claim the Amount for Eligible Dependant for your minor sister.
2) Canada Caregiver Amount for Infirm Children Under 18 (Line 30500)
Here’s where it gets more restrictive:
- The “Canada Caregiver Amount for infirm children under 18” is intended for parents of minor children.
- The CRA’s guide to Line 30500 states:
You can claim this amount if you are the parent of a child under 18 years of age at the end of the year, and the child is dependent on you because of an impairment in physical or mental functions.
In other words, to claim Line 30500, you must be the parent, not a sibling.
3) Disability Amount Transfer
You mentioned you also claim the Disability Tax Credit transfer from your sister’s DTC certificate—this is acceptable if:
- She is dependent on you for support,
- You maintained the home where you both lived, and
- No one else (like your parent) is claiming the same credit.
Summary of Eligibility Based on CRA Requirements
✅ Line 30400 – Amount for Eligible Dependant
- Yes, you may claim it if:
- You do not have a spouse/common-law partner you supported or lived with;
- Your sister was under 18 or infirm;
- She lived with you and was dependent on you.
❌ Line 30500 – Canada Caregiver Amount for Infirm Children Under 18
- No, you cannot claim this for a sibling. It is only for a parent claiming an amount for their own minor child.
✅ Disability Amount Transfer
- Yes, you can continue to claim the transfer if you meet the dependency and support conditions.
Recommendation
You should amend your return (T1-ADJ) to remove the Line 30500 claim for the Canada Caregiver Amount, as the CRA may reassess you if it was claimed in error.
SOCIAL CONNECT