Since the income tax act has no definition for infirm, if you have an impairment in physical or mental functions and your medical practitioner has documented the infirmity by describing the nature, commencement, and duration of said infirmity, your impairment will qualify for certain tax credits. For children, the impairment must be prolonged and indefinite, and the child must be dependent on you for assistance in attending to personal needs and care when compared to children of the same age. Temporary illness is not classified as an infirmity.
Where can I learn more?
- Line 306 – Amount for infirm dependants age 18 or older (CRA website)
- RC4064 - Medical and Disability-Related Information (CRA website)
- Family caregiver amount (FCA) (CRA website)
- Line 315 – Caregiver amount (CRA website)
- Informal caregivers (Revenu Québec website)