Canada caregiver credit

Easy application

Tax filing required

The Canada Caregiver Credit (CCC) is a non-refundable tax credit that can be claimed if you care for dependants or a spouse/common-law partner with physical or mental impairments. The credit can be used to reduce the amount of tax you owe and can be claimed on your tax return.

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.

To apply for the Canada Caregiver Credit: you need to complete Schedule 5 and line 30500 on your tax return form.

You should also be prepared that the Canada Revenue Agency may ask to see the following supporting documents:

  • The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and what the duration of the impairment is expected to be.
  • For children under 18 years of age, the statement should also show that the child is, and will likely continue to be, dependent on others for a long and continuous period because of an impairment in physical or mental functions. (Dependent on others means the child needs much more help for their personal needs and care compared to children of the same age.)

You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for a specified period.

Last updated: March 2, 2023