Canadian Tax and
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Canada Caregiver Credit

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Disabilities -> Canada Caregiver Tax Credit

Canada Caregiver Tax Credit

Proposed by the Federal 2017 Budget, starting in the 2017 taxation year the Canada Caregiver Credit would replace the following 3 existing tax credits:

    - Caregiver tax credit (line 315)

    - Infirm dependant tax credit (line 306), and

    - Family caregiver tax credit.

The new Canada Caregiver Credit amount will be:

    - $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 partner amount,
        - 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 caregiver credits:

    - 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.

    - if someone has claimed line 303 spousal amount or line 305 eligible dependant amount for the infirm dependant, only that person can claim the Canada Caregiver Credit for that dependant.

    - an individual cannot claim the Canada Caregiver Credit for a person if the individual is required to pay a support amount for that person to their former spouse or common-law partner.

The amounts of $6,883, $2,150 and $16,163 will be indexed for inflation after 2017.

See the tables of non-refundable tax credits for all provinces and territories except Quebec.

Revised: September 19, 2017

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