My wife is disabled and i am her caregiver. how do i get the credits or deductions? the profile questions do not ask about caregiver

[brianmc1]

on schedule 5 calculating line 304 it says complete this calculation only if the income is between $7005 and $23,391.

where do you calculate the Canada Caregiver amount for your spouse when their income is less than $7005 ? 

is it the line 305 or 307?

[TurboTaxSusan]

To claim the Canada Caregiver amount for your spouse/common law partner, you must first claim the spouse/common law partner amount in Line 303. The amount from Line 303 is subtracted from the 3rd line in the Line 304 calculation, and if the result is negative, then you don’t get the Canada Caregiver amount. If your spouse’s income is under $7005, then the amount you get from the spouse/common law partner amount in Line 303 will cause the Line 304 Canada Caregiver amount to be zero.