To be eligible for Canada Caregiver Credit, you must be providing care for:
- A dependant who is a spouse or common-law partner with a physical or mental impairment, or;
- A child/grandchild, parent/grandparent, brother/sister, uncle/aunt, niece/nephew who is dependent on you for support because of a physical or mental impairment and resided in Canada during the year.
An individual is considered dependent on you for support if they rely on you to provide them with basic necessities of life on a regular and consistent basis.
The Canada Revenue Agency (CRA) may ask for a signed statement from a medical practitioner showing when the infirmity began and what its duration is expected to be.
However, a signed statement from a medical practitioner is not required if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for a specified period.
For children under 18 years of age, the statement should also show that the child is dependent on others for significantly more assistance in attending to personal needs and care than other children of the same age. Due to the mental or physical infirmity, the dependence on others is expected to last for a long and continuous period of indefinite duration.
For more information and examples, see Income Tax Folio S1-F4-C2, Basic Personal and Dependant Tax Credits.
To apply for the Canada Caregiver Credit: you need to complete Schedule 5 and then enter the results on whichever of the following lines apply to you:
- Line 30300 – Spouse or common-law partner amount
- Line 30400 – Amount for an eligible dependant
- Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
- Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older
- Line 30500 – Canada caregiver amount for infirm children under 18 years of age (Schedule 5 not needed)