Tax credit may be available if parent or
grandparent (over 65) lives with you, even if they are not your dependent.
If, at any time in the tax year, you (either alone or with another person) maintained a dwelling and your or your
spouse or common-law partner's parent or grandparent aged 65 or older lived with you, you may be
able to claim the Caregiver Amount tax credit. This non-refundable tax credit is reduced when the net income
of the parent or
grandparent exceeds a certain level. Check the tables of non-refundable
personal tax credits for the tax credit amounts, and income threshold
levels.
The parent or grandparent must at the time have
been a resident of Canada, and the tax credit is not available if they were
just visiting you.
This tax credit is also available when certain other
dependent relatives are living with you (see below), but for other relatives the tax credit is not available unless the
relative is dependent on you due to mental or physical infirmity.
If you are able to claim the caregiver amount for a
dependent relative, and the dependent is eligible for the disability
tax credit, any unused portion of this credit may be transferable to
you. If you cannot claim the caregiver amount because the dependent's
income is too high, you may still be able to transfer any unused portion of
the disability tax credit.
Tax credit may be available if
dependent relative lives with you.
If, at any time in the tax year, you (either alone or with another person) maintained a dwelling where you and a
dependent relative lived, you may be able to claim the Caregiver Amount tax
credit. The dependent must have been 18 years of age or over,
and dependent on
you due to a mental or physical infirmity. This tax
credit is reduced if the dependent's income exceeds a
certain level. The dependent must be your child or grandchild, or
your or your spouse or common-law partner's sibling, niece, nephew, aunt, or
uncle (for parent or grandparent see above).
They must have been a resident of Canada, and the tax credit is not available
if they were just visiting you.
