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Disabilities -> Canada Caregiver Tax Credit

Canada Caregiver Amount Tax Credits

- Lines 30300/30425/30400/30450 and 30500

Note: Before tax year 2019, above line numbers were 303/304/305/307 and 367

These tax credits are claimed on Schedule 5 of the tax return.

Canada Caregiver Amount Infirm Spouse or Common-law Partner, or Eligible Dependant Age 18 or Older

Note: Before tax year 2019, line 30425 was line 304.

A further $2,273 for 2020 ($2,295 for 2021) can be added, for 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:

bullet Line 30300 (was line 303) spouse or common-law partner amount, or
bullet Line 30400 (was line 305) eligible dependant amount.
bulletThe income threshold for the spousal or eligible dependant amount is increased by this amount when this claim is made.
bulletThe above must be claimed before a claim is made at line 30425 or 30450.

Line 30425: $7,276 for 2020 ($7,348 for 2021) re infirm spouse or common-law partner, or eligible dependant age 18 or older.  This is reduced by the dependant's net income over $17,085 for 2020 (17,256 for 2021).

Lines 30300 spousal amount or 30400 eligible dependant amount must be claimed first, and deducted from the Line 30425 claim. Income Tax Act s. 118(1)(d)(ii)(A).

Canada Caregiver Amount Other Infirm Dependants Age 18 or Older

Note: Before tax year 2019, line 30450 was line 307.

Income Tax Act s. 118(1)(d)

Line 30450: $7,276 for 2020 ($7,348 for 2021) 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 $17,085 for 2020 (17,256 for 2021).

Canada Caregiver Amount Infirm Children Under Age 18

Note: Before tax year 2019, line 30500 was line 367.

Income Tax Act s. 118(1)(b.1)

Line 30500:  $2,273 for 2020 ($2,295 for 2021) can be claimed for an infirm child who is under 18 years of age at the end of the tax year.

Other features of the Canada Caregiver Credit Lines 30425 or 30450 which differ from previous caregiver credits:

bulletit is reduced dollar-for dollar by the dependant's net income over $17,085 in 2020 ($17,256 in 2021).
bulletthe dependant is not required to live with the caregiver in order for the caregiver to claim the new credit.
bulletit is not available for non-infirm seniors who reside with their adult children or grandchildren.

Other rules which will remain the same as the previous caregiver credits:

bullet 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.
bullet if someone has claimed line 30300 spousal amount or line 30400 eligible dependant amount for the infirm dependant, only that person can claim the Canada Caregiver Credit for that dependant.
bullet 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.

See the tables of non-refundable tax credits for all provinces and territories except Quebec.

Canada Revenue Agency (CRA) Resources

Canada Caregiver Amount

Line 30300 (line 303 prior to 2019) Spouse or common-law partner amount

Line 30400 (line 305 prior to 2019) Amount for an eligible dependant

Line 30425 (line 304 prior to 2019) Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older

Line 30450 (line 307 prior to 2019) Canada caregiver amount for other infirm dependants age 18 or older

Line 30500 (line 367 prior to 2019) Canada caregiver amount for infirm children under 18 years of age

 

Yukon tabled Bill 10 to harmonize their caregiver credits with the federal credits - the Yukon credits are the same amounts as the federal credits.

Previous Federal Caregiver Credits

Created by the Federal 2017 Budget, starting in the 2017 taxation year the Canada Caregiver Credit replaced the following 3 federal and Yukon tax credits:

bullet Caregiver tax credit (was line 315) - still available for all provinces and territories except BC, Ontario (see below) and Yukon
bullet Infirm dependant tax credit (was line 306) - still available for all provinces and territories except BC, Ontario (see below) and Yukon, and
bullet Family caregiver tax credit

Provinces With Credits Based on Current Federal Credits

BC Caregiver Credit

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 $4,791 for 2020 ($4,844 for 2021), reduced by the dependant's net income in excess of $16,216 for 2020 ($16,394 for 2021).  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 $2,273 for 2020 ($2,295 for 2021) 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.

See CRA's information on BC Line 58175 Caregiver Amount.

Ontario Caregiver Credit

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 $5,082 for 2020 ($5,128 for 2021), reduced by the dependant's net income in excess of $17,388 for 2020 ($17,544 for 2021).  These amounts are indexed annually.  Any claim for an eligible dependant must be deducted from this claim.  Ontario does not have the additional $2,273 for 2020 ($2,295 for 2021) credit for an infirm eligible dependant or child under 18.

See CRA's information on Ontario Line 58185 Caregiver Amount.

The non-refundable personal tax credits tables reflect the amounts of these credits for each province/territory except Quebec.

The Detailed Canadian Tax and RRSP Savings Calculator includes the above credits.

Revised: April 27, 2021

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