Canada Caregiver Credit
The Canada caregiver credit (CCC) is a non-refundable tax credit that helps taxpayers who support a spouse or common-law partner, or a dependant, with a mental or physical infirmity. It is administered by the Canada Revenue Agency (CRA).
Who Can Claim
You may be able to claim this 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
Specific amounts are as follows:
- Spouse or common-law partner: $2,687 on line 30300, or up to $8,601 on line 30425.
- Eligible dependants 18 and older (qualifying for line 30400): $2,687 on line 30400, or up to $8,601 on line 30425.
- Eligible dependants under 18 (qualifying for line 30400): $2,687 on line 30400 or $2,687 on line 30500.
- Children under 18: $2,687 on line 30500 for each child under 18 at the end of the year.
- Dependants 18 and older: up to $8,601 on line 30450 for each dependant 18 or older who is not your spouse or common-law partner, or an eligible dependant claimed on line 30300 or 30400.
Special rules may apply if you pay child support or have shared custody. See lines 30400 and 30500.
Documents Needed
Do not send any documents when filing. Keep records in case the CRA asks later. The CRA may ask for a signed statement from a medical practitioner showing when the infirmity began and how long it is expected to last. For children under 18, 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, and needs much more help for personal needs and care than other children of the same age. No signed statement is needed if the CRA already has an approved Form T2201 for the specified period.
How to Claim
Complete Schedule 5 to calculate your claim amounts. Then enter the results on the applicable lines: 30300, 30400, 30425, 30450, or 30500 (Schedule 5 not needed for line 30500).
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