What is the Canada caregiver credit?
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.
Who can you claim this credit for?
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 if one or more of the following individuals 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 they resided 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.
What amount can you claim?
The amount you can claim depends on your relationship to the person you are claiming the CCC for, your circumstances, the person’s net income, and whether other credits are being claimed for that person.
For your spouse or common-law partner, you may be entitled to claim an amount of $2,499 in the calculation of line 30300. You could also claim an amount up to $7,999 on line 30425.
For an eligible dependant 18 years of age or older (who is a person you are eligible to make a claim for on line 30400), you may be entitled to claim an amount of $2,499 in the calculation of line 30400. You could also claim an amount up to $7,999 on line 30425. See the note below.
For an eligible dependant under 18 years of age at the end of the year (who is a person you are eligible to make a claim for on line 30400), you may be entitled to claim an amount of $2,499 in the calculation of line 30400 or on line 30500 for your child. See the 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, you may be entitled to claim an amount of $2,499 on line 30500. See the note below.
For each dependant 18 years of age or older who is not your spouse or common-law partner or an eligible dependant whom an amount is claimed for on line 30300 or line 30400, you may be entitled to claim an amount up to $7,999 on line 30450.
Note
If you are required to pay child support or have shared custody of the child, additional rules may apply. See line 30400 and line 30500 for more information.
What documents do you need to support your claim?
When you file your tax return, do not send any documents. Keep them in case the CRA asks to see them later.
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 is, and will likely continue to be, dependent on others for a long and continuous period because of an impairment in physical or mental functions. (Dependent on others means that the child needs much more help 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.
Comments