These tax credits are claimed on Schedule 5 of the tax return.
What is the Meaning of Infirm?
Canada Caregiver Amount Other Infirm Dependants Age 18 or Older - Line 30450
Canada Caregiver Amount Infirm Children Under Age 18 - Line 30500
Canada Revenue Agency (CRA) Resources Re Federal Caregiver Credits
Provincial Caregiver Tax Credits Most Provinces & Territories
Provincial Caregiver Tax Credits Alberta, BC, Ontario & Yukon
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 $2,740 for 2026 ($2,687 for 2025) 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:
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 $8,773 for 2026 ($8,601 for 2025) 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 $20,601 for 2026 ($20,197 for 2025).
New: For the 2027 taxation year, $9,001 can be claimed, and the tax credit of up to $1,260 can be claimed as a refundable tax credit. This is the change proposed by the 2026 Federal Budget. The income threshold for 2027 will be $21,136.
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:
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.
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: $8,773 for 2026 ($8,601 for 2025) 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 $20,601 for 2026 ($20,197 for 2025).
New: For the 2027 taxation year, $9,001 can be claimed, and the tax credit of up to $1,260 can be claimed as a refundable tax credit. This is the change proposed by the 2026 Federal Budget. The income threshold for 2027 will be $21,136.
You can claim the line 30450 credit for a dependant if:
Also:
Income Tax Act s. 118(1)(b.1)
Line 30500: $2,740 for 2026 ($2,687 for 2025) can be claimed for an infirm child who is under 18 years of age at the end of the tax year.
New: For the 2027 taxation year, $2,812 can be claimed, and the tax credit of up to $393.68 can be claimed as a refundable tax credit. This is the change proposed by the 2026 Federal Budget.
Line 30300 Spouse or common-law partner amount
Line 30400 Amount for an eligible dependant
Line 30450 Canada caregiver amount for other infirm dependants age 18 or older
Line 30500 Canada caregiver amount for infirm children under 18 years of age
All provinces and territories except Alberta, BC, Ontario and Yukon, are based on the former federal caregiver tax credits:
Caregiver tax creditSee the tables of non-refundable tax credits for caregiver amounts for all provinces and territories except Quebec.
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.
The Alberta credit follows the same rules as the federal credit for lines 30425 and 30450, but is claimed only on one line of the tax return.
Alberta does not have the additional credit for an infirm spouse/eligible dependant or child under 18, which is available under the federal credit.
The Alberta 2026 Budget created the Alberta Caregiver Credit, effective for the 2027 taxation year. The credit is based on the structure of the Canada Caregiver Credit. Unlike the previous Alberta Caregiver amount, it will not be available for non-infirm senior parents or grandparents residing with the taxpayer. For 2027, the Alberta Caregiver Credit will use the 2026 amounts from the previous Alberta Caregiver Amount, and increase them for indexation.
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. BC does not have the additional credit for an infirm spouse/eligible dependant or child under 18, which is available under the federal credit.
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 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. This differs from the federal, Alberta, BC and Yukon credits in that it is not available for a spouse or common-law partner.
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 30450 (see above).
The Ontario Caregiver Amount is claimed at line 58185 on form ON428. Any claim for an eligible dependant must be deducted from this claim. Ontario does not have the additional credit for an infirm spouse/eligible dependant or child under 18, which is available under the federal credit.
See CRA's information on Ontario Line 58185 Caregiver Amount.
Yukon tabled legislation to harmonize their caregiver credits with the federal credits - the Yukon credits are the same amounts as the federal credits, including the additional credit for an infirm spouse/eligible dependant or child under 18.
Tables of non-refundable personal tax credits reflect the amounts of these credits for each province/territory except Quebec.
Detailed Canadian Tax and RRSP Savings Calculator includes the above credits.