Line 315 Caregiver Amount Tax Credit
- replaced for 2017 and later years
The Federal 2017
Budget proposes to eliminate the 3 existing caregiver credits, including
the Caregiver Amount, Infirm Dependant Amount,
and Family Caregiver Amount, with the new Canada
Caregiver Credit, effective for 2017 and later years. The
elimination of this credit federally also eliminates it for BC, Ontario,
Saskatchewan, and Yukon, because their legislation for this depends on the
federal credit. The other provinces and territories have legislation for
this credit that does not depend on the federal credit. Ontario's
2017 Budget has proposed changes, creating the Ontario Caregiver Tax
Saskatchewan, and Yukon would have to revise their legislation to retain this
tax credit. We've updated the non-refundable
personal tax credits, but have not removed this credit from the 3
provinces and Yukon.
If you or anyone else is able to claim the line
305 eligible dependant/equivalent to spouse credit for a person, then line
315 caregiver amount may not be claimed for that person. However, if the
line 315 amount would have been greater than the line 305 amount, the difference
can be claimed as a line
305 additional amount. If you are using tax software, this will be
done automatically when you complete the information for the person, in the
dependants area. The caregiver amount tax credit can be claimed in the Detailed
Canadian Income Tax & RRSP Savings Calculator, starting with the
Tax credit may be available if parent or
grandparent (over 65) lives with you, even if they are not your dependant -
but 2016 is the last year for this.
Income Tax Act s. 118(1)(B)(c.1)
If, at any time in the tax year, you (either alone or with another person) maintained a dwelling and your or your
spouse or common-law partner's parent or grandparent aged 65 or older lived with you, you may be
able to claim the federal Caregiver Amount tax credit in the amount of $4,732 for
2017 ($4,667 for 2016). Although they may not be financially dependent
on you, in income tax software their information will be entered in the
dependants area. The Family
Caregiver Amount (FCA) of $2,150 for 2017 ($2,121 for 2016) is added to
the Caregiver Amount for infirm dependants, and the income threshold is
increased by this amount.
This tax credit can be claimed in the Detailed Canadian
Income Tax & RRSP Savings Calculator, starting with the 2016/2017
version. If the parent/grandparent is infirm, select "Caregiver -
Infirm Adult 18+" instead of "Caregiver - Parent/Grdprnt Not
Infirm", in order to include the FCA in the amount claimed.
The Caregiver Amount is reduced when the
of the parent or
grandparent exceeds $16,163 for 2017 ($15,940 for 2016), and is eliminated at
net income of $20,895 for 2017 ($20,607 for 2016). Check the tables of non-refundable
personal tax credits for the provincial tax credit amounts and income threshold
The parent or grandparent must at the time have
been a resident of Canada, and the tax credit is not available if they were
just visiting you.
This tax credit is also available when certain other
dependent relatives are living with you (see below), but for other relatives the tax credit is not available unless the
relative is dependent on you due to mental or physical infirmity.
If you are able to claim the caregiver amount for a
dependent relative, and the dependant is eligible for the disability
tax credit, any unused portion of this credit may be transferable to
you. If you cannot claim the caregiver amount because the dependent's
income is too high, you may still be able to transfer any unused portion of
the disability tax credit.
Tax credit may be available if
infirm dependent relative lives with you - see new Canada
Caregiver Credit for 2017 and later years
If, at any time in the tax year, you (either alone or with another person) maintained a dwelling where you and a
dependent relative lived, you may be able to claim the Caregiver Amount tax
credit, in the amount indicated above. The dependent must have been 18 years of age or over,
and dependent on
you due to a mental or physical infirmity. This tax
credit is reduced if the dependant's income exceeds a
certain level. The dependant must be your child or grandchild, or
your or your spouse or common-law partner's sibling, niece, nephew, aunt, or
uncle (for parent or grandparent see above).
They must have been a resident of Canada, and the tax credit is not available
if they were just visiting you. Starting in 2012, the Family
Caregiver Amount Tax Credit is added to the caregiver amount tax credit,
for physically or mentally infirm dependents.
CRA may ask for a signed statement from a medical
practitioner showing when the impairment began, and the expected duration of
the impairment. This would not be needed if a form T2201, Disability Tax
Credit Certificate, has already been provided for the dependant.
This tax credit can be claimed in the Detailed Canadian
Income Tax & RRSP Savings Calculator, starting with the 2016/2017 version.
What if the relative doesn't live with the
supporting person? - no longer necessary for 2017 and later years with the
Canada Caregiver Credit
The caregiver amount has been denied when the supporting
person and the dependent relative do not ordinarily reside in the same
home. See the 2010 Tax Court case Solanki
v. The Queen. A 2004 Tax Court case, Vaynshteyn
v. The Queen, allowed the claim by the daughter, when the daughter resided
with the parent during 3 separate periods of at least one month each during
If a supporting person is assisting with attendant care
expenses or with the costs of assisted living, see our article on attendant
the caregiver amount
If someone else has claimed the line
305 eligible dependant tax credit for a person, you cannot claim the
caregiver tax credit for that person. If anyone, including
you, can claim the caregiver tax credit for a dependant, then no
person can claim the line 306 infirm
dependant tax credit for that dependant.
The caregiver amount tax credit can be split if more than one
person supports the same dependant, but the total claim made cannot exceed the
maximum amount for that dependant.
Other tax credits that may be available for someone living