The new Canada caregiver credit
On this page
- What is the Canada caregiver credit?
- Who can you claim this credit for?
- What amount can you claim?
- What documents do you need to support your claim?
- Completing your tax return
Do you support a spouse or common-law partner, or a dependant with a physical or mental impairment? The Canada caregiver credit (CCC) is a non-refundable tax credit that may be available to you.
The CCC combines three previous credits: the caregiver credit, the family caregiver credit, and the credit for infirm dependants age 18 or older. If you previously claimed any or all of these credits and your situation remains the same as in 2016, then your 2017 CCC claim will stay about the same as in 2016. In some cases, your claim may increase.
However, the one exception is that the previous caregiver credit for people who support a parent or grandparent, who is 65 years of age or older, living with them, and who does not have a physical or mental impairment, is no longer available.
Just like the former family caregiver credit, the CCC is part of other tax credits. This means you also have to meet the conditions for claiming those other tax credits. See What amount can you claim?
You may be able to claim the CCC if you support your spouse or common-law partner with a physical or mental impairment.
You may also be able to claim the CCC for one or more of the following individuals if they depend on you for support because of a physical or mental impairment:
- 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, uncle, aunt, niece, or nephew (if resident in Canada at any time in the year)
An individual is considered to depend on you for support if they rely on you to regularly and consistently provide them with some or all of the basic necessities of life, such as food, shelter and clothing.
The amount you can claim depends on your relationship to the person for whom you are claiming the CCC, your circumstances, the person’s net income, and whether other credits are being claimed for that person.
For an eligible dependant 18 years of age or older, you may be entitled to claim an amount of $2,150 in the calculation of line 305. You could also claim an amount up to a maximum of $6,883 on line 304. See Note below.
For each other dependant 18 years of age or older, who is not an eligible dependant for whom an amount is claimed on line 305, you may be entitled to claim an amount up to a maximum of $6,883 on line 307.
When you file your income tax return, do not send any documents. Keep them in case we ask to see them.
The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and what the duration of the impairment is expected to be.
For children under 18 years of age, the statement should also show that the child, because of the impairment in physical or mental functions, is, and will likely continue to be, dependent on others for an indefinite duration. Dependent on others means they need much more assistance for their personal needs and care compared to children of the same age.
You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for a specified period.
For lines 303, 304, 305 and 307, complete the appropriate part of Schedule 5, Amounts for Spouse or Common Law Partner and Dependants.
Forms and publications
- General income tax and benefit package – Guide, return and schedules
- Guide RC4064, Disability-Related Information
- Form T2201, Disability Tax Credit Certificate
- Line 303 – Spouse or common-law partner amount
Line 304 – Canada caregiver amount for spouse or common law partner, or eligible dependant age 18 or older
- Line 305 – Amount for an eligible dependant
- Line 307 – Canada caregiver amount for other infirm dependants age 18 or older
- Line 367 – Canada caregiver amount for infirm children under 18 years of age
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