Family Caregiver Amount

What’s in this article?

 

What is this?

The family caregiver amount (FCA) is a non-refundable tax credit you may be eligible to claim if you have a dependant who has an impairment in physical or mental functions. The amount of the credit is an additional $2,093 that is added to one or more of the following amounts depending on what you are claiming for the individual:

  • spouse or common-law partner;
  • amount for an eligible dependant; and
  • caregiver amount;

The amount for infirm dependants age 18 or older already includes the additional amount for the family caregiver amount.

Note: The FCA is not the same as the Caregiver Amount. Click this link for more information on the Caregiver Amount.

 

Am I eligible?

In order to be able to claim the family caregiver amount the dependant with the impairment must be:

  • 18 years of age or older, dependent on you because of an impairment in physical or mental functions; or
  • a child under the age of 18 years of age with a prolonged and indefinite impairment in physical or mental functions, which has left the child dependent on you for assistance in attending to personal needs and care when compared to other children of the same age.

Note: The Canada Revenue Agency (CRA) may ask for a signed statement from a medical practitioner providing details of the impairment and the duration it is expected to be. For a dependant under the age of 18, the statement must also state that the dependence is and will be continuous and for an indefinite period of time. If the CRA already has a T2201: Disability Tax Certificate on file for the dependant, the signed statement will not be needed.

If you are claiming the family caregiver amount for a child under 18, the child must meet the requirements set by the CRA.

CRA says…

You can claim an amount for your or your spouses's or common-law partner's children who:

  • are under 18 years of age at the end of the year;
  • lived with both of you throughout the year; and
  • have an impairment in physical or mental functions.

Only one claim per child can be claimed for both of you.

The full amount can be claimed in the year of the child's birth, death, or adoption.

If the child did not live with both parents throughout the year, the parent or the spouse or common-law partner who claims the amount for an eligible dependant for that child can make the claim.

 

Where do I claim this?

Depending on your situation and provided you meet the eligibility requirements, the H&R Block Tax Software automatically calculates the family caregiver amount.

If your dependant is under the age of 18 and you want to claim the family caregiver amount for children under 18, follow these steps:

Important: Before you begin, you must make sure that you have told us about your dependants. To do this:

  1. Click the HOME tab.
  2. Click the ABOUT YOUR DEPENDANTS icon. Enter all the required information about your dependants.

Note: If you want to enter more than one dependant, click the +Add Another Dependant button on your screen.

Once you have told us about your dependants, follow these steps to claim the family caregiver amount for children under 18:

  1. Click the WRAP-UP tab.
  2. Click the OPTIMIZATION icon. You will find yourself here:
  3. Under the ADDITIONAL CREDITS THAT CAN BE CLAIMED heading, select the checkbox labelled Claim the family caregiver amount for children under 18.

 

Where can I learn more?