Medical & Disability

Tax Tip: What Are The Qualifications To Claim the Caregiver Amount?

Please note that, starting in tax year 2017, the Caregiver amount has been replaced by the Canada Caregiver Credit. The information presented here is for individuals preparing tax returns for 2016 and earlier.

Overview

To claim the caregiver amount, or caregiver tax credit:

  • You, your spouse or common-law partner, need to keep a home where your dependants live.
  • The dependants may be yours or belong to your spouse or common-law partner.
  • The dependants must be 18 years old, or older, and have a physical or mental impairment.
  • Or, if the dependant is a parent or grandparent, either yours or your spouse’s or common-law partner’s, they must be 65 years old or older.

In addition, each dependant must also have a net income below a certain threshold. For 2013, the dependant must have a net income less than $19,824.

Key Concepts

  • qualify caregiver amount
  • tax credit disabled
  • claim dependent children