At the federal level, this tax credit is non-refundable.
It can be claimed in the case of an impairment in the physical or mental functions of the person you are caring for.
This tax credit is non-refundable. It can be claimed for one or more of the following persons, if they are dependent on you because of a physical or mental disability:
To be eligible, the taxpayer must have dependents. The dependent is not required to live with the taxpayer, but it must be demonstrated that at least one of the person’s basic needs (shelter, clothing, food) is being provided for. There is no fixed criterion for establishing this link, it must simply be demonstrated within reason.
Only one application for the caregiver tax credit can be made per person being cared for. If there is more than one caregiver, the amount of the tax credit may be divided or transferred. Please consult with your accountant.
The amount of the tax credit is deductible based on your income and that of the eligible family member. It is a good idea to discuss this with your accountant before making any decisions.
Once the Disability Tax Credit Certificate is accepted, if the impairment is permanent, it will be valid for subsequent years.
Depending on your situation, to obtain the Canada caregiver credit, you must complete
Be sure to keep any supporting documents in case the CRA asks to see them later.
If necessary, the Canada Revenue Agency may ask you for a note signed by a health care professional attesting the start date and expected duration of the impairment.
Chaîne Youtube de Proche aidance Québec. Les crédits d'impôt pour les personnes proches aidantes.
Office des personnes handicapées. Guide des mesures fiscales provinciales et fédérales à l’intention des personnes handicapées, de leur famille et de leurs proches.
Need to talk?
Contact our Caregiver Support Helpline for counselling, information et referrals.
Every day from 8 a.m. to 8 p.m.
Free of charge.