Line 305 – Amount for an eligible dependant
Claim this amount if, at any time in the year, you supported an eligible dependant and their net income (that is indicated on line 236 of their return, or the amount it would be if they filed a return) was less than $11,809 ($13,991 if they were dependent on you because of an impairment in physical or mental functions).
If you have not claimed an amount for the year on line 303 of your Schedule 1, you may be able to claim this amount for one dependant if, at any time in the year, you met all the following conditions at once:
You did not have a spouse or common-law partner or, if you did, you were not living with, supporting, or being supported by that person
You supported the dependant in 2018
You lived with the dependant (in most cases in Canada) in a home you maintained. You cannot claim this amount for a person who was only visiting you
Claim this amount if, at any time in the year, you supported an eligible dependant and their net income (that is indicated on line 236 of their return, or the amount it would be if they filed a return) was less than $11,809 ($13,991 if they were dependent on you because of an impairment in physical or mental functions).
If you have not claimed an amount for the year on line 303 of your Schedule 1, you may be able to claim this amount for one dependant if, at any time in the year, you met all the following conditions at once:
You did not have a spouse or common-law partner or, if you did, you were not living with, supporting, or being supported by that person
You supported the dependant in 2018
You lived with the dependant (in most cases in Canada) in a home you maintained. You cannot claim this amount for a person who was only visiting you