The Canada Caregiver Amount

The Family Caregiver Amount has now been incorporated into the Canada Caregiver Amount. It is a good move on the part of the feds as it was an admittedly confusing credit. The different names led people to wonder if they should claim more than one caregiver credit.

The Canada Caregiver Amount is for people who have a spouse or common-law partner, or a dependant with an impairment in physical or mental functions. They now share a common name but you will claim the credit on different lines in your tax return:

For your spouse or common-law partner, you may be entitled to claim an amount of $2,150 in the calculation of line 303. You could also claim an amount up to a maximum of $6,883 on line 304.

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.

For an eligible dependant under 18 years of age at the end of the year, you may be entitled to claim an amount of $2,150 on line 367 or in the calculation of line 305.

If you have more than one child with an impairment in mental or physical functions, you may claim $2,150 for each of them.

Note that unlike other credits discussed on this site, you do not necessarily need an approved T2201 Disability Tax Credit Certificate to claim this.

You must have a signed statement from a medical doctor 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 an impairment in physical or mental functions, is dependent on others for an indefinite duration. This dependence means they need much more assistance for their personal needs and care compared to children of the same age. For your convenience, there is a sample letter on my Files page, which you can complete before the doctor’s appointment and present to him/her for a signature.

A doctor’s letter is not required if the child has an approved Form T2201 Disability Tax Credit Certificate from the CRA for the specified period.

 

9 thoughts on “The Canada Caregiver Amount”

  1. Thank you very, very much for this information I will apply.
    It is very helpfully.
    Sincerely Rosalia Dzunja

  2. Can you claim the disability tax credit and the Canada care giver amount or just one? We have 2 young kids eligible for the disability tax credit which my husband claims can we claim the Canada care giver as well?

  3. Your site is proving to be a tender mercy after a season of terror and confusion. Thank you so much for the clear and concise way you’ve presented such vital information for other parents.

  4. If we miss claimed the Canada Caregiver Amount in previous years, can we claim it now ? Is this amount changed every year ? Thank you

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