Other Tax Credits

Canada Caregiver Amount

The Canada Caregiver Amount is a tax credit for people who have a family member with physical or mental impairments

The Canada Caregiver Amount (which now incorporates the Family Caregiver Amount) is a tax credit for people who have a family member with physical or mental impairments. The credit is worth $2,182 (about $327 in tax savings) in non-refundable tax credits and may be claimed under one of the following lines:

  • spouse or common-law partner amount (line 303);
  • amount for an eligible dependant (line 305);
  • amount for children under the age of 18 years  (line 367); and
  • caregiver amount (line 315).

The child must have an impairment that is prolonged and indefinite and the child must be dependent on you for assistance in attending to personal needs and care when compared to children of the same age.

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.

Home Buyers’ Amount

This $5,000 tax credit is normally for first time buyers, however if you acquired the home for the benefit of a related person who is eligible for the disability amount you may claim the amount. The purchase must be made to allow the person eligible for the disability amount to live in a home that is more accessible or better suited to the needs of that person. Refer to CRA – Home Buyers’ Amount.

Home Accessibility Tax Credit

For more information refer to my post Home Accessibility Tax Credit

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