Transcript - Tax Measures for Persons with Disabilities, Segment: Caregiver amount and family caregiver amount

Host: Welcome to the segment called Caregiver amount and family caregiver amount, part of the CRA's Tax Measures for Persons with Disabilities video. The information in this segment is mainly for people who care for a person with a disability.

With me is Nicole Belanger.

Welcome, Nicole.

Subject matter expert: Thank you, Kathleen.

Host: The CRA administers a number of tax deductions and credits that help persons with disabilities or their families.

Nicole, what is the caregiver amount?

Subject matter expert: The caregiver amount helps reduce the amount of taxes you owe. You may be eligible for the caregiver amount if you lived with your or your spouse's or common-law partner's dependant who has an impairment in physical or mental functions.
Host: So, the person with the impairment has to live with the caregiver in the caregiver's home. Does the person have to be a relative of the caregiver?

Subject matter expert: Yes, the person must be the caregiver's child, grandchild, brother, sister, niece, nephew, aunt, uncle, parent, or grandparent.

The CRA also allows claims for the dependants of your spouse or common-law partner.

Host: How old does the person with the impairment have to be if I want to claim the caregiver amount for them?

Subject matter expert: Each dependant must be 18 or older and must depend on you because of an impairment in physical or mental functions. If a dependant is your or your spouse's or common-law partner's parent or grandparent, he or she must be 65 or older.

Host: If the dependant earns or receives income, can I still claim the caregiver amount?

Subject matter expert: Yes, but there is a maximum amount of income that the person with the impairment can earn or receive. The amount changes every year.

For more information, go to the CRA's webpage about the caregiver amount. The link is included in the Related links for this segment.

Host: What if I'm not sure whether I'm eligible to claim the caregiver amount?

Subject matter expert: The CRA has put together a short questionnaire that is available on its website. It asks a series of yes-or-no questions and, based on your answers, it will tell you if you can claim the caregiver amount.

The link to the questionnaire is included in the Related links for this segment.

Host: Are there any other situations where I can claim the caregiver amount?

Subject matter expert: Yes there are. For more information, go to the CRA's webpage on the caregiver amount. The link is included in the Related links for this segment.

Host: We've talked about the caregiver amount, but I've also heard about the family caregiver amount. Are they the same thing?

Subject matter expert: No, the caregiver amount and the family caregiver amount are different.

Host: What can you tell me about the family caregiver amount?

Subject matter expert: For 2012 and later years, the family caregiver amount allows eligible caregivers, who have a dependant with an impairment in physical or mental functions, to claim an additional amount for one or more of the following non-refundable tax credits: the spouse or common-law partner amount, the amount for eligible dependants, the amount for children under 18, and the caregiver amount.

Host: How do I make the claim?

Subject matter expert: On your income tax and benefit return, the family caregiver amount is incorporated into Schedule 1, titled Federal Tax, and Schedule 5, titled Details of Dependant. Complete these forms as part of your tax return.

Host: Where can I find more information about the family caregiver amount?

Subject matter expert: To find out how much you can claim and other information, go to the CRA's webpage called Family caregiver amount. The link is included in the Related links for this segment.

Host: Thank you, Nicole.

This concludes the segment called Caregiver amount and family caregiver amount, part of the CRA's Tax Measures for Persons with Disabilities video.

Thank you for watching.

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