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- $6,883 re infirm dependants who are
parents, grandparents, siblings, aunts, uncles, nieces, nephews, adult children
of the claimant or of the claimant's spouse or common law partner.
- $2,150 re
- an infirm dependent spouse or
common-law partner for whom the individual claims the spouse or common-law
- an infirm dependant for whom the
individual claims an eligible dependant credit, or
- an infirm child who is under 18
years of age at the end of the tax year.
Other features of the Canada Caregiver Credit which differ
from previous caregiver credits:
- it will be reduced dollar-for dollar by the
dependant's net income over $16,163 in 2017
- the dependant will not be required to live
with the caregiver in order for the caregiver to claim the new credit
- it will not be available for non-infirm
seniors who reside with their adult children or grandchildren
Other rules which will remain the same as the previous
- only 1 Canada Caregiver Credit is available
for each infirm dependant, but it could be shared by multiple caregivers who
support the same dependant, as long as the total claim does not exceed the
maximum annual amount per dependant.