5000-S5 (Page 1 of 6) Protected B when completed T1-2025 Schedule 5 Amounts for Spouse or Common-Law Partner and Dependants Complete this schedule to claim an amount on line 30300, 30400, 30425, or 30450 of your return. For information about the Canada caregiver amount for infirm children under 18 years of age, see line 30500 on page 6 of this schedule. For specific eligibility requirements for each amount, see the charts on pages 2 to 6. For more information about the Canada caregiver credit, go to canada.ca/caregiver-credit or see Income Tax Folio S1-F4-C2, Basic Personal and Dependant Tax Credits. Attach a copy of this schedule to your paper return. Eligibility for the Canada caregiver amount You may be able to claim the Canada caregiver amount if, at any time in the year, one or more of the following individuals was dependent on you because of a mental or physical infirmity: - your spouse or common-law partner - your (or your spouse's or common-law partner's) child or grandchild - your (or your spouse's or common-law partner's) parent, grandparent, brother, sister, uncle, aunt, niece, or nephew (if they resided in Canada at any time in the year) For a person to be dependent on you because of a mental or physical infirmity, the dependency must be solely due to that infirmity. The degree of the infirmity requires the person to be dependent on you for a considerable period of time. A temporary illness or injury is not considered to be an infirmity for the purpose of the Canada caregiver amount. Person with a mental or physical infirmity: Spouse or common-law partner Amount you may be able to claim both of the following amounts: - $2,687 in the calculation of line 30300 - up to $8,601 on line 30425 Person with a mental or physical infirmity: Eligible dependant 18 years of age or older (must meet conditions for amount for an eligible dependant at line 30400) (see note) Amount you may be able to claim both of the following amounts: - $2,687 in the calculation of line 30400 - up to $8,601 on line 30425 Person with a mental or physical infirmity: Eligible dependant under 18 years of age at the end of the year (must meet conditions for amount for an eligible dependant at line 30400) (see note) Amount you may be able to claim one of the following amounts: - $2,687 in the calculation of line 30400 - $2,687 on line 30500 Person with a mental or physical infirmity: Each of your or your spouse's or common-law partner's children under 18 years of age at the end of the year (see note) Amount you may be able to claim $2,687 on line 30500 Person with a mental or physical infirmity: Each dependant 18 years of age or older (cannot be someone you claimed on line 30300 or line 30400) Amount you may be able to claim up to $8,601 on line 30450 Note: You cannot claim an amount on lines 30400, 30450, and 30500 for your child if you were the only parent required to make support payments for that child to your current or former spouse or common-law partner. This rule applies only if one of the following conditions applied to you: - You lived separate and apart from your current or former spouse or common-law partner throughout 2025 because of a breakdown of your relationship - You were separated from your spouse or common-law partner for only part of 2025 because of a breakdown in your relationship and you are claiming a deduction on line 22000 of your return for support amounts that you paid to your current or former spouse or common-law partner For more information, see lines 30400, 30450, and 30500 of this schedule. Supporting documents The Canada Revenue Agency (CRA) may ask for a signed statement from a medical practitioner showing when the infirmity began and what its duration is expected to be. However, a signed statement from a medical practitioner is not required if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for a specified period. For children under 18 years of age, the statement should also show that the child is dependent on others for significantly more assistance in attending to personal needs and care than other children of the same age. Due to the mental or physical infirmity, the dependence on others is expected to last for a long and continuous period of indefinite duration. For more information and examples, see Income Tax Folio S1-F4-C2, Basic Personal and Dependant Tax Credits. 5000-S5 (Page 2 of 6) Line 30300 - Spouse or common-law partner amount Claim this amount if, at any time in the year, you supported your spouse or common-law partner and their net income from line 23600 of their return (or the amount that it would be if they filed a return) was less than your basic personal amount (plus $2,687 if your spouse or common-law partner was dependent on you because of a mental or physical infirmity). If you had to make support payments to your current or former spouse or common-law partner and you were separated for only part of 2025 because of a breakdown in your relationship, you can claim whichever amount is better for you: - the amount on line 22000 of your return for deductible support payments made in the year to your current or former spouse or common-law partner - the amount on line 30300 of your return for your spouse or common-law partner If you reconciled with your spouse or common-law partner and were living together on December 31, 2025, you can claim an amount on line 30300 of your return and any allowable amounts on line 32600 of your return. Only one spouse or common-law partner can claim the amount on line 30300 for each other for the same year. Line 55220: Did your marital status change to a status other than married or living common-law in 2025? If yes, tick this box and enter the date of the change. ^ (Month/Day) ^ Line 1: Basic personal amount from line 30000 of your return ^ Line 2 and line 51090: If you are eligible for the Canada caregiver amount for your spouse or common-law partner, enter $2,687 (see line 30425 on page 4). ^ Line 3: Line 1 plus line 2 = ^ Line 4: Your spouse's or common-law partner's net income from line 23600 of their return (Note 1) ^ Note 1: If your spouse or common-law partner is temporarily outside Canada but still considered a resident of Canada for tax purposes, enter their net world income. If you were living with your spouse or common-law partner on December 31, 2025, use their net income for the whole year even if you separated for part of the year (then you got back together and started living together again in 2025), got married in 2025, or became a common-law partner or started to live with your common-law partner again in 2025. If you separated in 2025 because of a breakdown in your relationship and were not back together on December 31, 2025, reduce your claim by the amount of your spouse's or common-law partner's net income before the separation. If your spouse or common-law partner is a non-resident, enter their net world income in Canadian dollars. The CRA may ask you to provide supporting documents later. Line 5: Line 3 minus line 4 (if negative, enter "0") Enter this amount on line 30300 of your return. = ^ Line 30400 - Amount for an eligible dependant Claim this amount if, at any time in the year, you supported an eligible dependant and their net income from line 23600 of their return (or the amount that it would be if they filed a return) was less than your basic personal amount (plus $2,687 if the eligible dependant was dependent on you because of a mental or physical infirmity). If you did not claim an amount on line 30300 of your return, you may be able to claim the amount for one eligible dependant if, at any time in the year, you met all the following conditions: - You did not have a spouse or common-law partner or, if you did, you were not living with them, supporting them, or being supported by them - You supported the dependant in 2025 - You lived with the dependant (in most cases in Canada) in a home (including area code):you maintained. You cannot claim this amount for a person who was only visiting you In addition, the dependant must also be one of the following persons by blood, marriage, common-law partnership, or adoption: - your parent or grandparent - your child, grandchild, brother or sister under 18 years of age - your child, grandchild, brother or sister 18 years of age or older with a mental or physical infirmity 5000-S5 (Page 3 of 6) Line 30400 - Amount for an eligible dependant (continued) Notes: For the purposes of this amount, the CRA considers your dependant to have lived with you if they usually live with you when they are not in school. Further, your child is not required to live in Canada, but they must still have lived with you. For example, you were a deemed resident living in another country with your child. (For information about deemed residents, go to canada.ca/cra-deemed-residents.) You cannot claim this amount if any of the following applies: - The person you want to claim this amount for is your spouse or common-law partner. (You may be able to claim an amount for your spouse or common-law partner on line 30300 of your return.) - Another person is claiming the spouse or common-law partner amount on line 30300 of their return for this dependant - Another person in your household is making this claim. (Each household is allowed only one claim for this amount, even if there is more than one dependant in the household) - Another person is claiming the amount on line 30400 of their return for this dependant. If you and another person can both claim this amount for the same dependant (such as in the shared custody of a child) but cannot agree on who will claim the amount, neither of you can make the claim - You had to pay child support in 2025 for the eligible dependant. You cannot claim an amount on line 30400 for a child you had to make support payments for, except in the following situations: -- You were separated from your spouse or common-law partner for only part of 2025 because of a breakdown in your relationship. In this case, you can choose to claim the amount for an eligible dependant on line 30400 of your return, plus any allowable amounts for that child on line 30425 and line 31800 of your return (where all the eligibility requirements are otherwise met) or the deductible support payments that you made to your spouse or common-law partner on line 22000 of your return. -- You and another person had to make support payments for the child in 2025. Claim an amount on line 30400 only if you and the other person paying support agree that you will be the one making the claim. For more information, go to canada.ca/taxes-support-payments Eligible dependant with a mental or physical infirmity If the eligible dependant is 18 years of age or older and dependent on you because of a mental or physical infirmity, see line 30425 of this schedule. If the eligible dependant is under 18 years of age at the end of the year, you may claim one of the following amounts: - $2,687 on line 30500 of your return for each eligible dependant who is your (or your spouse's or common-law partner's) child - $2,687 in the calculation of line 30400 if the eligible dependant does not meet the definition of child below A child includes a person who is one of the following: - your (or your spouse's or common-law partner's) biological or adopted child - your child's spouse or common-law partner - under your custody and control, and wholly dependent on you for support Note: The eligible dependant must be dependent on others because of the infirmity and will likely continue to be dependent on others for a long and continuous period of indefinite duration. Because of this infirmity, the eligible dependant needs much more help with personal needs and care compared to other persons of the same age. You cannot split this amount with another person. Once you claim this amount for a dependant 18 years of age or older, no one else can claim this amount or an amount on line 30425 of their return for that dependant. If you were a single parent on December 31, 2025, and you chose to include all of the universal child care benefit lump-sum payment that you may have received in 2025 on your dependant's return, include this amount in the calculation of the dependant's net income. If you cannot claim an amount on line 30400 of your return for an eligible dependant 18 years of age or older because you have a spouse or common-law partner, you may still be able to claim the Canada caregiver amount for other infirm dependants age 18 or older on line 30450 of your return. 5000-S5 (Page 4 of 6) Line 30400 - Amount for an eligible dependant (continued) Did your marital status change to married or common-law in 2025? If yes, tick this box and enter the date of the change. Line 55290: Did your marital status change to married or common-law in 2025? If yes, tick this box and enter the date of the change. ^ (Month/Day) ^ Information about your dependant First and last name ^ Line 55295: Social insurance number (SIN) (enter 9 digit number) ^ Address ^ Year of birth ^ Relationship to you ^ Does this dependant have a mental or physical infirmity? Yes or No ^ Line 1: Basic personal amount from line 30000 of your return ^ If you are eligible for the Canada caregiver amount for your dependant (other than your infirm child under 18 years of age), enter $2,687 (Note 2) (see line 30425 below). Note 2: If the dependant is your (or your spouse's or common-law partner's) infirm child under 18 years of age, you must claim the Canada caregiver amount on line 30500 instead of line 51100. Line 3: Line 1 plus line 2 = ^ Line 4 and line 51106: Dependant's net income from line 23600 of their return ^ Line 5: Line 3 minus line 4 (if negative, enter "0") Enter this amount on line 30400 of your return. = ^ Line 30425 - Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older You may be able to claim this amount if you can claim an amount for your spouse or common-law partner on line 30300 of your return, or for an eligible dependant 18 years of age or older on line 30400 of your return. Note: Only one claim can be made for this amount. You cannot split this amount with another person. Complete this calculation only if you entered $2,687 on line 51090 or line 51100 of this schedule for a person whose net income is between $8,624 and $28,798. Line 1: Base amount 28,798.00 Line 2: Net income for this person from line 23600 of their return ^ Line 3: Line 1 minus line 2 (if negative, enter "0") (maximum $8,601) = ^ Line 4: Amount claimed on line 30300 or line 30400 of your return, if applicable ^ Line 5: Line 3 minus line 4 (if negative, enter "0") Enter this amount on line 30425 of your return. Allowable amount for this person = ^ 5000-S5 (Page 5 of 6) Line 30450 - Canada caregiver amount for other infirm dependants age 18 or older You can claim an amount for each dependant who meets all of the following conditions: - They were dependent on you because of a mental or physical infirmity - They were 18 years of age or older - They were your (or your spouse's or common-law partner's) child, grandchild, parent, grandparent, brother, sister, aunt, uncle, niece, or nephew - They were a resident of Canada at any time in the year. You cannot claim this amount for a person who was only visiting you - Their net income from line 23600 of their return (or the amount it would be if they filed a return) was less than $28,798 You cannot claim an amount on line 30450 of your return for dependants who do not have a mental or physical infirmity, including a parent or grandparent. A parent includes someone you were completely dependent upon and who had custody and control of you when you were under 19 years of age. A child includes a person who is under your custody and control, and is wholly dependent on you for support, even if they are older than you. If you or another person is claiming an amount on line 30300 or on line 30400 of the return for the dependant, you cannot claim an amount on line 30450 of the return for that dependant. If you had to make support payments for a child, you cannot claim an amount on line 30450 of your return for that child. However, if you were separated from your spouse or common-law partner for only part of 2025 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 30450 of your return if you do not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return. Claim whichever is better for you. Note: If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant. Complete the chart below for each dependant who meets the conditions above. Information about your dependant First and last name ^ Address ^ Year of birth ^ Relationship to you ^ Line 1: Base amount 28,798.00 Line 2: Infirm dependant's net income from line 23600 of their return Allowable amount for this dependant: Line 3: Line 1 minus line 2 (if negative, enter "0") (maximum $8,601) = ^ Enter on line 30450 of your return the total of allowable amounts claimed for all dependants. Line 51120: Enter the number of dependants you are claiming this amount for. ^ See the privacy notice on your return. 5000-S5 (Page 6 of 6) Line 30500 - Canada caregiver amount for infirm children under 18 years of age You can claim $2,687 for each of your (or your spouse's or common-law partner's) children who meet all of the following conditions. The child: - was under 18 years of age at the end of the year - had a mental or physical infirmity and will likely continue to be dependent on others for a long and continuous period of indefinite duration - needs much more help with personal needs and care compared to other children of the same age Note: You can claim the full amount in the year of the child's birth, death, or adoption. If the child does not live with both parents throughout the year, only the parent (or the parent's spouse or common-law partner) who claims an amount on line 30400 for that child can make the claim on line 30500. You may still be able to claim an amount on line 30500 for your child if you (or your spouse or common-law partner) could not claim the amount on line 30400 for any of the following reasons: - You claimed an amount on line 30300 for your spouse or common-law partner - You claimed an amount on line 30400 for another dependant - Another person in your household claimed an amount on line 30400 for another dependant - The child's income is too high You (or your spouse or common-law partner) can claim this amount for all eligible children separately, but the amount can only be claimed once for each child. If you have shared custody of the child throughout the year, the parent who claims the amount for an eligible dependant (line 30400) for that child can make the claim on line 30500. If you have shared custody of the child throughout the year, but cannot agree who will claim the amount, neither of you can make this claim. If you and another person had to make support payments for the child in the year, you can claim this amount only if both of you agree that you will be making the claim. If you were the only person who had to make support payments for the child for 2025, you may not be eligible to claim this amount for that child. For more information about support payments, go to canada.ca/taxes-support-payments. For the purposes of this amount, a child includes a person who is one of the following: - your (or your spouse's or common-law partner's) biological or adopted child - your child's spouse or common-law partner - under your custody and control, and wholly dependent on you for support Enter the number of children you are claiming this amount for on line 30499 of your return and enter the result of the calculation on line 30500. Note: To transfer all or part of this amount to your spouse or common-law partner, or to claim all or part of their amount, complete Schedule 2.