Canada caregiver credit

Do you support a spouse or common-law partner, or a dependant, with a mental or physical infirmity?

You may be able to claim the Canada caregiver credit (CCC), a non-refundable tax credit that helps people who support family members with a mental or physical infirmity.

Who you can claim

You may be able to claim the Canada caregiver credit if you support your spouse or common-law partner who has a mental or physical infirmity.

You may also claim it if one or more of the following individuals depend on you for support because of a mental or physical infirmity:

• your (or your spouse's or common-law partner's) child or grandchild
• your (or your spouse's or common-law partner's) parent, grandparent, brother, sister, aunt, uncle, niece or nephew (if they resided in Canada at any time in the year)

An individual is considered dependent on you for support if they regularly and consistently rely on you for basic necessities of life, such as food, shelter and clothing.

Amounts you can claim

The amount you can claim depends on:

• who you are supporting (your relationship to the dependant)
• your circumstances
• the dependant’s net income
• whether any other credits are claimed for the dependant

For your spouse or common-law partner

You may be able to claim:

• $2,687 on line 30300
• up to $8,601 on line 30425

For eligible dependants 18 years of age and older (who qualify for line 30400)

You may be able to claim:

• $2,687 on line 30400
• up to $8,601 on line 30425

See the note below.

For eligible dependants under 18 years of age (who qualify for line 30400)

You may be able to claim one of the following:

• $2,687 on line 30400
• $2,687 on line 30500

See the note below.

For children under 18 years of age

You may be able to claim $2,687 on line 30500 (see note below) for each of your (or your spouse’s or common-law partner’s) children under 18 years of age at the end of the year.

For dependants 18 years of age or older

You may be able to claim up to $8,601 on line 30450 for each dependant 18 years of age or older who is not your spouse or common-law partner, or an eligible dependant claimed on line 30300 or line 30400.

Documents needed to support your claim

When you file your tax return, do not send any documents. Keep your records in case the CRA asks for them later.

Refer to: How long should you keep your income tax records?

The CRA may ask for a signed statement from a medical practitioner showing:

• when the infirmity began
• how long the infirmity is expected to last

For children under 18 years of age, the statement should also confirm that the child:

• is, and will likely continue to be, dependent on others for a long and continuous period of indefinite duration because of a mental or physical infirmity
• needs much more help for their personal needs and care than other children of the same age

You do not need a signed statement if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for the specified period.

How to claim this credit

Complete Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, to calculate your claim amounts.

Then enter the results on whichever of the following lines apply to you:

• Line 30300 – Spouse or common-law partner amount
• Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
• Line 30400 – Amount for an eligible dependant
• Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older
• Line 30500 – Canada caregiver amount for infirm children under 18 years of age (Schedule 5 not needed)

Forms and publications

• Income Tax Package
• Guide RC4064, Disability-Related Information
• Form T2201, Disability Tax Credit Certificate