Canada Caregiver Credit
The Canada Caregiver Credit is designed to provide tax relief to caregivers of dependants who have an infirmity and who are dependant on the caregiver for support because of that infirmity. It replaces the former Caregiver Credit, Infirm Dependant Credit and the Family Caregiver Credit all of which ended in the 2016 tax year.
The amount that can be claimed depends on the circumstances:
- An amount of $6986.00 can be claimed for an infirm spouse or common-law partner or an infirm dependant 18 or over but is reduced by any amounts claimed for the Spousal Amount (Line 303) or the Equivalent to Spouse amount (Line 305). In this circumstance, the amount is claimed on line 304 of the caregiver’s return.
- An amount of $6986.00 can be claimed for infirm dependants who are parents, grandparents, siblings, aunts, uncles, nieces, nephews or adult children (age 18 or over) of the claimant or claimant’s spouse or common-law partner. In this circumstance, the amount is claimed on line 307 of the caregiver’s return.
- An amount of $2182.00 can be claimed for an infirm dependant spouse or common-law partner for whom the claimant claims the Spousal Amount (Line 303) or Equivalent to Spouse amount (Line 305).
- An amount of $2182.00 can be claimed for an infirm child who is under 18 years of age at the end of the taxation year. This amount is claimed on line 367 of the return.
It should be noted that the dependant person no longer has to live with the caregiver but must be dependant upon the caregiver. Also, the Canada Caregiver Credit may be reduced when the dependant’s income is greater that a stated amount.