What Is Line 30425 on a Canadian Tax Return?

Line 30425 on a Canadian tax return is where you claim the Canada Caregiver Amount for a spouse, common-law partner, or eligible dependant aged 18 or older who has a physical or mental impairment. It’s a non-refundable federal credit, so it lowers the tax you owe but won’t produce a refund on its own. For 2026, the maximum claim is roughly $8,773, and the actual amount depends on your dependant’s net income.¹

Who You Can Claim For

To use line 30425, you must already be claiming a base amount on line 30300 (spouse or common-law partner) or line 30400 (eligible dependant). The person you’re claiming for has to meet each of the following:

They are your spouse, common-law partner, or an eligible dependant such as a parent, grandparent, or adult child claimed on line 30400.
They were 18 or older at the end of the tax year.
They had a physical or mental impairment during the year.
Their net income (line 23600 of their return) fell within the qualifying range. For 2025, that range was $8,624 to $28,798.²
They were resident in Canada at some point during the tax year.³

If the dependant’s net income was below $8,624 for 2025, you would claim the full spousal or eligible dependant amount on line 30300 or 30400 and nothing extra on line 30425. Above $28,798, the credit phases out entirely.²

How Much the Credit Is Actually Worth

The calculation runs through Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants. You complete line 30300 or line 30400 first, then use the resulting base amount to work through the line 30425 formula.² The claim shrinks dollar for dollar as the dependant’s net income rises above the lower threshold.

For 2025, the maximum on line 30425 was $8,601.¹ The federal indexation factor for 2026 is 2%, so the ceiling rises to approximately $8,773.⁴

Because the credit is non-refundable, the claim amount is multiplied by the lowest federal income tax rate to work out the actual tax reduction. For 2026, that rate is 14%, down from 15% in prior years.⁵ A full $8,773 claim in 2026 translates to about $1,228 off your federal tax. A dependant with higher net income yields a smaller claim, and a proportionally smaller savings.

What the CRA Means by Impairment

The dependant needs a physical or mental impairment that leaves them relying on others for basic needs, on an ongoing basis. The CRA looks for evidence that the person depends on you for essentials like food, shelter, and clothing because of their condition.¹ A temporary illness or short-term injury doesn’t qualify; the impairment must be prolonged or expected to last indefinitely.

The CRA may ask for a signed statement from a medical practitioner confirming when the impairment began and how long it is expected to last.² You don’t need a new statement if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, on file for the relevant period.⁶ Check before you file. Getting fresh medical documentation when a valid T2201 already covers the year is wasted effort.

What to Have Ready Before You File

Three things drive the claim:

The dependant’s net income from line 23600 of their own return. If they haven’t filed yet, estimate carefully. That single number decides whether you qualify and how much you get.⁷
A signed medical practitioner’s statement showing when the impairment started and how long it is expected to last, unless a valid T2201 is already on file.¹
Any prior T2201 approval for the dependant, which removes the need for the separate medical statement.⁶

Keep supporting documents for at least six years from the end of the tax year they relate to. The CRA can request them at any point during that window, even when you filed electronically and didn’t send them in with the return.⁸

How to Report the Amount

Work through Schedule 5. Complete line 30300 (spouse or common-law partner) or line 30400 (eligible dependant) first, then run the line 30425 calculation using the base amount from that earlier step. Transfer the final figure to line 30425 of the T1.¹ NETFILE and EFILE software handles most of the math once you enter the dependant’s information and net income; paper filers do it by hand.

Only One Person Can Claim for the Same Dependant

The line 30425 amount for a given dependant can only be claimed by one person. It cannot be split or shared.² Where two family members both provide financial support, they need to agree between themselves who files the claim. Child support or shared custody situations follow special rules, and the CRA directs filers to the instructions for lines 30400 and 30500.¹

What Line 30425 Does Not Cover

Two situations look similar but belong on other lines. If the dependant is under 18, the claim goes on line 30500, which was $2,687 per child for 2025.⁹ If you support an infirm adult relative (a parent, grandparent, sibling, aunt, uncle, or adult child) who isn’t your spouse and isn’t already claimed on line 30400, the claim goes on line 30450 instead, up to $8,601 for 2025 per qualifying dependant.¹⁰

1
Canada.ca. Canada Caregiver Credit
2
Canada.ca. Canada Caregiver Amount for Spouse or Common-Law Partner, or Eligible Dependant Age 18 or Older
3
Department of Justice Canada. Income Tax Act – Section 118
4
Canada.ca. Income Tax Rates and Income Thresholds
5
Canada.ca. Delivering a Middle-Class Tax Cut
6
Canada.ca. Disability-Related Information 2025
7
Canada Revenue Agency. Line 23600 – Net Income
8
Canada.ca. How Long Should You Keep Your Income Tax Records?
9
Canada Revenue Agency. Line 30500 – Canada Caregiver Amount for Infirm Children Under 18 Years of Age
10
Canada.ca. Canada Caregiver Amount for Other Infirm Dependants Age 18 or Older