Caregiver Amount (federal)

What’s in this article?

 

What is this?

The Caregiver Amount is a non-refundable tax credit that you can claim for each dependant that lives with you and is suffering from an impairment in physical or mental functions, or if the dependant is your or your spouse’s/common-law partner’s parent or grandparent, is 65 years of age or older.

If your dependant meets the following criteria, the federal Caregiver Amount will automatically be calculated and claimed for you, on your tax return:

  • Over the age of 18, and
  • Lives with you, and
  • Has a net income of less than $20,002, and
  • Is dependent on you for support due to an impairment in physical or mental functions;

OR

  • Is your or your spouse or common-law’s parent or grandparent, who was born in 1949 or earlier, and
  • Is living with you, and
  • Is dependent on you for support due to an impairment in physical or mental functions

Note: If you are a resident of Québec, you may also be eligible to claim a refundable tax credit for caregivers. Click this link for more information.

 

Am I eligible?

If you maintained a residency where you and one or more dependants lived, you may be able to claim the Caregiver Amount if the dependant:

  • Was 18 years of age or older at the time he or she lived with you;
  • Is dependent on you due to an impairment in physical or mental functions, or if the dependant is your or your spouse’s/common-law partner’s parent or grandparent, is 65 years of age or older; and
  • Had a net income in the year of less than $20,002.

Dependants that you are eligible to claim are:

  • Your or your spouse’s/common-law partner’s child or grandchild if 18 years of age or older and lived with you;
  • Your or your spouse’s/common-law partner’s brother, sister, niece, nephew, aunt uncle, parent or grandparent who was a resident of Canada. You cannot claim this amount for a person visiting you.

In order to claim the Caregiver Amount for a dependant that suffers from an impairment, your dependant must have a disability tax certificate on file with Canada Revenue Agency (CRA) or a letter from a medical doctor explaining what the impairment is, when the impairment started, and what the expected duration is.

It is possible to split the Caregiver Amount between different people that are looking after the dependant, as long as the total amount claimed does not exceed the maximum allowable amount. However, if you are claiming this amount for an eligible dependant, no one else can claim the amount for infirm dependants age 18 or older (line 306). If another person is claiming the amount for an eligible dependant on line 305, only that person can claim the Caregiver Amount.

You cannot claim the amount for a child for whom you paid child support.

It is possible to claim both the Caregiver Amount and disability transfer. You may also be eligible for a Family Caregiver Amount (FCA).

 

Where do I claim this?

H&R Block’s tax software will automatically apply the caregiver amount to your tax return provided you have met the eligibility requirements listed above. If you are filing a coupled return, the software will claim the credit for the partner with the higher net income. If you would like to choose which partner receives the credit, you must file your returns separately.  

 

Where can I learn more?