Income Tax Act — I-3.3 118
Personal credits 118 (1) For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted an amount determined by the formula A × B where A is the appropriate percentage for the year, and B is the total of, Married or common-law partnership status (a) in the case of an individual who at any time in the year is a married person or a person who is in a common-law partnership who supports the individual’s spouse or common-law partner and is not living separate and apart from the spouse or common-law partner by reason of a breakdown of their marriage or common-law partnership, an amount equal to the total of (i) the basic personal amount of the individual for the year, and (ii) the amount determined by the formula C + C.01 − C.1 where C is (A) $2,150 if the spouse or common-law partner is dependent on the individual by reason of mental or physical infirmity, and (B) in any other case, nil, C.01 is the basic personal amount of the individual for the year, and C.1 is the income of the individual’s spouse or common-law partner for the year or, if the individual and the individual’s spouse or common-law partner are living separate and apart at the end of the year because of a breakdown of their marriage or common-law partnership, the spouse’s or common-law partner’s income for the year while married to, or in a common-law partnership with, the individual and not so separated, Wholly dependent person (b) in the case of an individual who does not claim a deduction for the year because of paragraph 118(1)(a) and who, at any time in the year, (i) is (A) a person who is unmarried and who does not live in a common-law partnership, or (B) a person who is married or in a common-law partnership, who neither supported nor lived with their spouse or common-law partner and who is not supported by that spouse or common-law partner, and (ii) whether alone or jointly with one or more other persons, maintains a self-contained domestic establishment (in which the individual lives) and actually supports in that establishment a person who, at that time, is (A) except in the case of a child of the individual, resident in Canada, (B) wholly dependent for support on the individual, or the individual and the other person or persons, as the case may be, (C) related to the individual, and (D) except in the case of a parent or grandparent of the individual, either under 18 years of age or so dependent by reason of mental or physical infirmity, an amount equal to the total of (iii) the basic personal amount of the individual for the year, and (iv) the amount determined by the formula D + D.01 − D.1 where D is (A) $2,150 if (I) the dependent person is, at the end of the taxation year, 18 years of age or older and is, at any time in the year, dependent on the individual by reason of mental or physical infirmity, or (II) the dependent person is a person, other than a child of the individual in respect of whom paragraph (b.1) applies, who, at the end of the taxation year, is under the age of 18 years and who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the dependent person’s personal needs and care, when compared to persons of the same age, and is so dependent on the individual at any time in the year, and (B) in any other case, nil, D.01 is the basic personal amount of the individual for the year, and D.1 is the dependent person’s income for the year, Caregiver amount for infirm child (b.1) $2,150 for each child, who is under the age of 18 years at the end of the taxation year, of the individual and who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the child’s personal needs and care, when compared to children of the same age if