To help parents care for a child with an impairment, the Canada Revenue Agency (CRA) allows you to claim this additional amount for your or your spouse’s or common-law partner's children who:
- are under 18 years of age at the end of the year
- lived with both of you throughout the year and
- have an impairment in physical or mental function
Only one claim per child can be claimed and either you or your spouse can make the claim. If you’re making this claim for more than one child, either you or your spouse can claim this amount for all eligible children or you can each claim separate children, as long as each child is claimed only once.
If the child didn’t live with both of you throughout the year, the parent who claims the amount for an eligible dependant can also claim this amount. This is also true if you have joint custody of your child. If, however, you have joint custody of your child and you and your ex-spouse can’t agree on who will the amount, neither one of you can make this claim.
Where do I claim this?
H&R Block’s tax software automatically calculates and applies this amount if you've indicated that you have an infirm child on your return.
If you’re preparing your return together with your spouse or common-law partner, the software applies the tax credit to the spouse with the higher income. You can choose to have the lower income spouse claim this amount on the Credits and claims page under the OPTIMIZATION icon on the WRAP-UP tab.