Canadian Tax and
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Canada Caregiver Credit

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Filing Your Return
Disabilities -> Canada Caregiver Tax Credit

Canada Caregiver Tax Credit - Lines 303/304/305/307/367

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

    - Caregiver tax credit (line 315) - still available for all provinces and territories except Ontario (see below) and Yukon

    - Infirm dependant tax credit (line 306) - still available for all provinces and territories except Ontario (see below) and Yukon, and

    - Family caregiver tax credit

The new Canada Caregiver Credit amount is:

    - Line 304: $6,883 re infirm spouse or common-law partner, or eligible dependant age 18 or older.  Any claim on lines 303 or 305 must be deducted from this claim. Income Tax Act s. 118(1)(d)(ii)(A)

    - Line 307: $6,883 re infirm dependants who have attained the age of 18 years.  Income Tax Act s. 118(1)(d)(ii)(B)

    - $2,150 (Income Tax Act s. 118(1)(b)(iv) and 118(1)(b.1)) re
        - Line 303: an infirm dependent spouse or common-law partner for whom the individual claims the spouse or common-law partner amount,
        - Line 305: an infirm dependant for whom the individual claims an eligible dependant credit, or
        - Line 367: an infirm child who is under 18 years of age at the end of the tax year.

Other features of the Canada Caregiver Credit which differ from previous caregiver credits:

    - it is reduced dollar-for dollar by the dependant's net income over $16,163 in 2017

    - the dependant is not required to live with the caregiver in order for the caregiver to claim the new credit

    - it 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:

    - 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.

    - if someone has claimed line 303 spousal amount or line 305 eligible dependant amount for the infirm dependant, only that person 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.

The amounts of $6,883, $2,150 and $16,163 will be indexed for inflation after 2017.

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

Canada Revenue Agency Resources:

    - Canada Caregiver Amount

Yukon tabled Bill 10 to harmonize their caregiver credits with the federal credits.  

BC Caregiver Credit

BC's 2018 Budget proposes to create, starting with the 2018 taxation year, the BC Caregiver Credit, which will follow the same rules as the federal credit for lines 304 and 307.  The BC Caregiver Amount will be a maximum of $4,556, reduced by the dependant's net income in excess of $15,419.  These amounts will not be indexed in future years.  Any claim for a spouse or eligible dependant must be deducted from this claim.  BC does not have the additional $2,150+ credit for an infirm spouse/eligible dependant or child under 18.

Ontario Caregiver Credit

Ontario's 2017 Budget resulted in Bill 177, creating the Ontario Caregiver Tax Credit, which is similar to the new federal credit for lines 304 and 307.  For Ontario taxpayers, when there is a claim for an eligible dependant on line 5816 of the ON428 tax form, this amount reduces the claim for the Ontario caregiver credit.  Ontario does not have the additional $2,150+ credit for an infirm spouse/eligible dependant or child under 18.

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

Revised: August 06, 2018

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