Canada Caregiver credits
For 2017 and subsequent taxation years, the infirm dependant credit, the caregiver credit and the family caregiver credit are consolidated into the new Canada caregiver credit (CCC).
The Canada caregiver credit is available in respect of an individual’s spouse or common-law partner, minor child or eligible relative who is dependent on the individual because of a mental or physical infirmity at any time in the year.
A higher maximum amount of $6,883 (in 2017) can be claimed by a caregiver in respect of each infirm dependant who is an eligible relative. This amount will be reduced dollar-for-dollar by the amount of the dependant’s net income above $16,163 (in 2017).
The dependant will not be required to live with the caregiver in order for the caregiver to claim the credit. However a credit will no longer be available in respect of a non-infirm individual over 65 years of age who resides with their adult child (caregiver).
An eligible relative is a person over the age of 18 who at any time in the year is dependent on you for support because of a mental or physical infirmity, and is:
- your or your spouse’s or common-law partner’s child or grandchild or;
- if they are resident in Canada at any time in the year, your or your spouse’s or common-law partner’s parent, grandparent, brother, sister, uncle, aunt, niece or nephew.
A caregiver amount for in-home care of your parent or grand-parent who is not infirm is no longer available. However, if – at any time in the year – you do not have a spouse or common-law partner or, if you did, you were not living with, supporting, or being supported by that person, you may be able to claim the amount for an eligible dependant in respect of your parent or grand-parent.