Who can claim the amount for an eligible dependant on line 30400, and how much is it worth for 2026?
For 2026, the amount for an eligible dependant is up to $16,452 (or $19,192 if the dependant is infirm), reduced by the dependant's net income. Your client can claim it if they were single, separated or widowed and supported a related dependant living in a home they maintained. At 14%, the full amount saves $2,303.28.
How much is the eligible dependant amount for 2026?
For 2026, the maximum amount for an eligible dependant is $16,452 when your client's net income is $181,440 or less, and $19,192 when the dependant is infirm and the $2,740 Canada caregiver addition applies canada.ca. The maximum tracks your client's basic personal amount, so it shrinks to $14,829 (or $17,569 with the addition) once your client's own net income reaches $258,482. The phase out runs on your client's income, not the dependant's
canada.ca.
| Figure | 2026 | 2025 |
|---|---|---|
| Maximum amount, client net income $181,440 or less | $16,452 | $16,129 |
| Maximum amount, client net income $258,482 or more | $14,829 | $14,538 |
| Addition for an infirm dependant | $2,740 | $2,687 |
| Maximum with the addition, client net income $181,440 or less | $19,192 | $18,816 |
| Maximum with the addition, client net income $258,482 or more | $17,569 | $17,225 |
| Lowest federal rate | 14% | 14.5% |
| Federal credit on the $16,452 or $16,129 maximum | $2,303.28 | $2,338.71 |
The dependant's net income (line 23600, or an estimate if they don't file) comes off the maximum dollar for dollar, so the claim is nil once that income reaches the maximum canada.ca. The credit is worked out at the lowest federal rate, 14% for 2026
canada.ca, which puts the $19,192 maximum at $2,686.88. As of October 2026, the CRA line page still describes the 2025 year; the 2026 figures come from the CRA indexation table and the 2026 TD1, where the amount is line 8
canada.ca.
Who can claim the amount for an eligible dependant?
Your client must meet every condition at some point in the year, under paragraph 118(1)(b) of the Income Tax Act laws-lois.justice.gc.ca. The CRA lists them on its line 30400 page
canada.ca:
| Condition | What it means in practice |
|---|---|
| No spouse amount claimed | Your client did not claim line 30300 for the year |
| Single for this purpose | Single, divorced, separated or widowed, or married but not living with, supporting or being supported by the spouse |
| Related dependant | A parent or grandparent of any age; or a child, grandchild, brother or sister under 18, or 18 or older with a mental or physical infirmity |
| Relationship type | By blood, marriage, common law partnership or adoption |
| Lives with your client | In a home your client maintains, alone or with others; a visitor does not count |
| Support | Your client supports the dependant; the Act requires the dependant to be wholly dependent on your client (or on your client and others) |
| Residence | Resident in Canada, except a child of your client |
The married but separated case trips people up. A client whose spouse lives apart, with neither supporting the other, counts as separated for this claim even without a formal breakdown canada.ca. A dependant who lives with your client when not in school is treated as living with your client during the school year
canada.ca.
"Wholly dependent" has a meaning in the Folio. A foster child is generally not wholly dependent on a foster parent who receives payments from the agency responsible for the child, and a newborn qualifies in the year of birth canada.ca. Living together also needs a real dwelling: the Folio describes a self contained domestic establishment as a unit with a kitchen, bathroom and sleeping area, and a hotel room or boarding house room doesn't ordinarily qualify
canada.ca.
How much does a single parent claim when her teenager works?
Your client is a single parent with 2026 net income of $72,000. Her son is 16, lives with her and earns $4,000 of net income from a summer job. Nobody else claims him and she pays no child support for him.
| Step | Arithmetic | Result |
|---|---|---|
| Maximum amount (client income under $181,440) | Basic personal amount | $16,452 |
| Less the son's net income | $16,452 minus $4,000 | $12,452 |
| Federal credit at 14% | $12,452 times 14% | $1,743.28 |
If the son had earned $16,452 or more, the line 30400 amount would be nil. The provincial amount goes on line 58160 of her Form 428 and follows the province's own figures.
When is one claim the limit?
Three separate limits apply, all in subsection 118(4) laws-lois.justice.gc.ca. Your client can claim the amount for only one person, even with three children at home. Only one person can claim it for the same dependant. And only one claim is allowed per household, even if two adults in the same home each have their own child
canada.ca.
The amount can't be split between claimants. If two people qualify for the same dependant and can't agree who claims, neither of them can canada.ca. Once someone claims line 30400 for a dependant aged 18 or older, nobody else can claim line 30400 for that person
canada.ca.
Shared custody of two or more children is the planning case. Each parent may claim a different child, provided each parent meets every condition for that child and the support rules don't block the claim canada.ca. In the year of a separation, your client picks either the spouse amount for the former partner or the eligible dependant amount for a child, not both
canada.ca. The common law partner page covers when a couple's status starts and ends.
Does paying child support block the claim?
Yes, as a rule. Your client can't claim line 30400 for a child they had to pay support for in the year canada.ca. The statutory rule is subsection 118(5)
laws-lois.justice.gc.ca. Two exceptions apply:
| Situation | Can your client claim line 30400? |
|---|---|
| Paid child support for the child, separated all year | No |
| Separated partway through the year because of a breakdown | Yes, if no support paid to the spouse is deducted on line 22000; claim whichever is better |
| Both parents pay support for the child (common in shared custody) | Yes, if the parents agree your client is the one claiming |
The second row is the year of separation choice: line 30400, plus any line 30425 and line 31800 amounts for that child, or the deductible support on line 22000 canada.ca. The third row is subsection 118(5.1), which switches the support bar off when it would otherwise leave nobody able to claim the child
laws-lois.justice.gc.ca. Which payments are deductible is on the spousal support deduction page.
How does the claim work with the Canada caregiver amount?
For an infirm dependant aged 18 or older, the $2,740 addition goes into the line 30400 calculation, and line 30425 tops it up to the full caregiver amount when the dependant's income has eaten into line 30400 canada.ca. Paragraph 118(4)(c) stops anyone from claiming line 30450 for a person someone is entitled to claim on line 30400; paragraph 118(1)(e) gives the top up instead
laws-lois.justice.gc.ca.
Say your client supports her infirm brother, aged 30, whose 2026 net income is $15,000. Line 30400 is $16,452 plus $2,740 minus $15,000, or $4,192. The caregiver amount he would support on its own is the full $8,773, because his income is below the $20,601 threshold. Line 30425 adds $8,773 minus $4,192, or $4,581, for a total of $8,773 and a federal credit of $1,228.22.
An infirm child under 18 works differently. Your client doesn't add the $2,740 to line 30400 for that child; the child's caregiver amount is claimed on line 30500 instead canada.ca. The 2026 TD1 says the same thing: when the child doesn't live with both parents all year, the parent with the right to the eligible dependant claim also claims the child caregiver amount
canada.ca. The Canada caregiver amount page has the phase out table.
Sources
Can my client claim a parent who doesn't have an infirmity?
Yes. A parent or grandparent qualifies at any age with no infirmity test; the under 18 or infirmity condition applies only to a child, grandchild, brother or sister canada.ca. The parent's net income still reduces the amount, so for a client under $181,440, a parent with $16,452 or more of 2026 net income produces no claim unless infirm.
Does the dependant have to live in Canada?
Not if the dependant is your client's child. The Act requires Canadian residence for every other eligible dependant, but a child only has to live with your client, for example a deemed resident living abroad with the child canada.ca.
Is the amount prorated in the year of a separation?
No. The conditions only have to be met at some point in the year, and the amount isn't cut by months. In the Folio's example, a parent who separates in May takes the full eligible dependant amount for the year, because the former spouse's income before the separation wipes out the spouse amount canada.ca.
Which provincial line gets the claim?
Line 58160 of the Form 428 for the province or territory where your client lived at the end of the year; Yukon uses the federal line 30400 amount, and Quebec residents follow Revenu Québec canada.ca.
General information for the tax year shown, not advice for a specific client. Confirm the facts before you file or remit.