Schedule 5 Calculator

Amounts for Spouse or Common-Law Partner and Dependants

This calculator allows you to determine the amounts for lines 303, 305, 306, or 315 of Schedule 1.

Note Tick the "I am entitled to the Caregiver amount" box if it applies, this affects several of the calculations

T1-2024 Amounts for Spouse or Common-Law Partner and Dependants

Line 303 - Spouse or common-law partner amount
	I am entitled to the caregiver amount
Did your marital status change to other than married or common-law in 2024?			Month	Day
If yes, tick this box	5522	and enter the date of the change.
Base Amount							1
If you are entitled to the family caregiver amount, enter $2,093 (see page 43 in the guide).					5109	+	2
Add Lines 1 and 2						=	3
Spouse's or common-law partner's net income from page 1 of your return						-	4
Line 3 minus line 4 (if negative, enter "0") Enter this amount on line 303 of your Schedule 1.						=	5

Line 305 - Amount for an eligible dependant
Did your marital status change to married or common-law in 2024?			Month	Day
If yes, tick this box	5529	and enter the date of the change.
Base Amount							1
If you are entitled to the family caregiver amount, enter $2,093 (see page 43 in the guide and read the note below).					5110	+	2
Add Lines 1 and 2						=	3
Dependant's net income (line 236 of his or her return)					5106	-	4
Line 3 minus line 4 (if negative, enter "0") Enter this amount on line 305 of your Schedule 1.						=	5
under 18 years of age, you must claim the family caregiver amount on line 367, and not on this line. Note: If you are entitled to the family caregiver amount for this dependant and he or she is a child

Line 306 - Amount for an infirm dependant aged 18 or older
Base Amount			1
Infirm dependant's net income (line 236 of his or her return)		-	2
Allowable amount for this dependant: line 1 minus line 2 (if negative, enter "0")	(maximum $6,700)	=	3
Enter on line 306 of your Schedule 1 the total amount you are claiming for all dependants.

Line 315 - Caregiver amount
Base Amount			1
If you are entitled to the family caregiver amount, enter $2,093 (see page 43 in the guide and complete box 5112 below).		+	2
Add Lines 1 and 2		=	3
Dependant's net income (line 236 of his or her return)		-	4
Line 3 minus line 4 (if negative, enter "0"). If you are entitled to the family caregiver amount on line 2, the maximum amount is $6,701. If not, the maximum is $4,608.		=	5
If you claimed this dependant on line 305 of Schedule 1, enter the amount you claimed.		-	6
Allowable amount for this dependant: line 5 minus line 6 (if negative, enter "0")		=	7
Enter on line 315 of your Schedule 1 the total amount you are claiming for all dependants.
Enter the total number of dependants for whom you entered $2,093 on line 2 for this calculation.	5112