These tax credits are claimed on Schedule 5 of the tax return.
For purposes of the Canada Caregiver Amount tax credits, a dependant need not be eligible for the Disability Tax Credit in order to be considered "infirm". According to CRA Income Tax Folio S1-F4-C2, Basic Personal and Dependant Tax Credits s. 2.21, For a person to be dependent on an individual because of mental or physical infirmity, the dependency must be brought about solely by reason of the infirmity. The degree of the infirmity must be such that it requires the person to be dependent on the individual for a considerable period of time. Temporary illness or injury is not considered to be an infirmity for purposes of the personal tax credits.
A further $2,499 for 2023 ($2,616 for 2024) can be added, for infirm spouses or infirm dependants. Income Tax Act s. 118(1)B(a)(ii) or s. 118(1)B(b)(iv). It can be added to:
| Line 30300 (was line 303) spouse or common-law partner amount, or |
| Line 30400 (was line 305) eligible dependant amount (eligible dependant is financially dependant on the supporting taxpayer). |
| The income threshold for the spousal or eligible dependant amount is increased by this amount when this claim is made. |
| The above must be claimed before a claim is made at line 30425 or 30450. |
If you are eligible for line 30300 or 30400 tax credit, and your spouse or eligible dependant is infirm, you may be able to claim this tax credit.
This tax credit is $7,999 for 2023 ($8,375 for 2024) re infirm spouse, common-law partner, or eligible dependant age 18 or older. The credit amount is reduced by the dependant's net income over $18,783 for 2023 (19,666 for 2024).
As per Income Tax Act s. 118(1)(d)(ii)(A), Lines 30300 spousal amount or 30400 eligible dependant amount must be claimed first, and deducted from the Line 30425 claim.
Other features of Line 30425 tax credit:
| the dependant is required to normally live with the caregiver in order for the caregiver to claim the credit. |
| it is not available for non-infirm seniors who reside with their adult children or grandchildren. |
| only the person who has claimed line 30300 spousal amount or line 30400 eligible dependant amount for the infirm dependant can claim the Canada Caregiver Credit for that dependant. |
| an individual cannot claim the Canada Caregiver Credit for a person if the individual is required to pay a support amount for that person to their former spouse or common-law partner. |
If you have a spouse or common-law partner and are unable to claim the Line 30425 amount for an eligible dependant age 18 or older, you may be able to claim the Line 30450 caregiver amount for other infirm dependants age 18 or older.
Note: Before tax year 2019, line 30450 was line 307.
Income Tax Act s. 118(1)(d)
If you have a spouse or common-law partner and are unable to claim the Line 30425 amount for an eligible dependant age 18 or older, then you may be able to claim the Line 30450 caregiver amount for other infirm dependants age 18 or older.
Line 30450: $7,999 for 2023 ($8,375 for 2024) re infirm dependants who have attained the age of 18 years. Income Tax Act s. 118(1)(d)(ii)(B). This is reduced by the dependant's net income over $18,783 for 2023 (19,666 for 2024).
You can claim the line 30450 credit for a dependant if:
| they were dependent on you because of a physical or mental infirmity - it is not necessary for them to be financially dependent on you |
| they were 18 years of age or older |
| they were your (or your spouse's our common-law partner's) child, grandchild, parent, grandparent, brother, sister, aunt, uncle, niece, or nephew |
| they were a resident of Canada at any time in the year - you cannot claim the credit for a person who was just visiting you |
| the dependant is not required to live with the caregiver in order for the caregiver to claim the credit. |
| it is not available for non-infirm seniors who reside with their adult children or grandchildren. |
| only 1 Canada Caregiver Credit is available for each infirm dependant, but it could be shared by multiple caregivers who support the same dependant, as long as the total claim does not exceed the maximum annual amount per dependant. |
| an individual cannot claim the Canada Caregiver Credit for a person if the individual is required to pay a support amount for that person to their former spouse or common-law partner. |
Note: Before tax year 2019, line 30500 was line 367.
Income Tax Act s. 118(1)(b.1)
Line 30500: $2,499 for 2023 ($2,616 for 2024) can be claimed for an infirm child who is under 18 years of age at the end of the tax year.
All provinces and territories except BC, Ontario and Yukon, based on the former federal caregiver tax credits:
This credit is for a spouse, eligible dependant, or eligible relative age 18+ who is dependent on you because of a mental or physical impairment at any time in the year.
BC's 2018 Budget created, starting with the 2018 taxation year, the BC Caregiver Credit, which follows the same rules as the federal credit for lines 30425 and 30450, but is claimed only on one line of the tax return.
The BC Caregiver Amount is claimed at line 58175 on form BC428. It is a maximum of $5,243 for 2023 ($5,505 for 2024), reduced by the dependant's net income in excess of $17,742 for 2023 ($18,629 for 2024). These amounts are indexed annually. Any claim for a spouse or eligible dependant must be deducted from this claim. BC does not have the additional $2,499 for 2023 ($2,616 for 2024) credit for an infirm spouse/eligible dependant or child under 18.
See the tables of non-refundable tax credits for caregiver amounts for all provinces and territories except Quebec.
Ontario Taxation Act, 2007 S. 9
This credit is for an eligible dependant, or eligible relative age 18+ who is dependent on you because of a mental or physical impairment at any time in the year.
Ontario's 2017 Budget created the Ontario Caregiver Tax Credit for tax years 2017 and later. It follows the same rules as the federal credit for line 30425 (see above). It differs from the federal and BC credits in that it is not available for a spouse.
The Ontario Caregiver Amount is claimed at line 58185 on form ON428. It is a maximum of $5,593 for 2023 ($5,844 for 2024), reduced by the dependant's net income in excess of $19,133 for 2023 ($19,994 for 2024). These amounts are indexed annually. Any claim for an eligible dependant must be deducted from this claim. Ontario does not have the additional $2,499 for 2023 ($2,616 for 2024) credit for an infirm spouse/eligible dependant or child under 18.
Yukon tabled legislation to harmonize their caregiver credits with the federal credits - the Yukon credits are the same amounts as the federal credits.
Tables of non-refundable personal tax credits reflect the amounts of these credits for each province/territory except Quebec.
Revised: September 20, 2024
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