As per the Canada Revenue Agency (CRA) Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
If you are eligible for the Canada caregiver amount for your spouse or common-law partner (see line 30300) or an eligible dependant 18 years of age or older (see line 30400), and their net income is between $8,021 and $26,782, you may be able to claim up to $7,999 on line 30425 of your return.
You must first claim $2,499 when calculating the spouse or common-law partner amount on line 30300 of your Schedule 5 or when calculating the amount for an eligible dependant on line 30400 of your Schedule 5, whichever applies.
The Canada Revenue Agency (CRA) may ask for a signed statement from a medical practitioner showing when the impairment began and what its duration is expected to be.
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