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Canada Caregiver Credit

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Filing Your Return
Disabilities -> Canada Caregiver Tax Credit

Canada Caregiver Amount 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 federal and Yukon tax credits:

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

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

    - Family caregiver tax credit

The new Canada Caregiver Credit amount is:

    - Line 304: $7,140 for 2019 ($6,986 for 2018) re infirm spouse or common-law partner, or eligible dependant age 18 or older.  Lines 303 or 305 must be claimed first, and deducted from this claim. Income Tax Act s. 118(1)(d)(ii)(A)

    - Line 307: $7,140 for 2019 ($6,986 for 2018) re infirm dependants who have attained the age of 18 years.  Income Tax Act s. 118(1)(d)(ii)(B)

    - $2,230 for 2019 ($2,182 for 2018) - $ (Income Tax Act s. 118(1)(b)(iv) and 118(1)(b.1) 

        - can be added, for infirm dependants, to:
             - Line 303 spouse or common-law partner amount,
             - Line 305 eligible dependant amount, or
        - can be claimed on Line 367 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 304 or 307 which differ from previous caregiver credits:

    - it is reduced dollar-for dollar by the dependant's net income over $16,766 in 2019 ($16,405 in 2018).

    - 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.

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

Canada Revenue Agency Resources:

    - Canada Caregiver Amount

    - Line 304 Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older

    - Line 307 Canada caregiver amount for other infirm dependants age 18 or older

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

BC Caregiver Credit

BC's 2018 Budget created, 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 $4,674 for 2019 ($4,556 for 2018), reduced by the dependant's net income in excess of $15,820 for 2019 ($15,419 for 2018).  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 $2,150+ 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.  The Ontario Caregiver Amount will be a maximum of $4,987 for 2019 ($4,881 for 2018), reduced by the dependant's net income in excess of $17,064 for 2019 ($16,696 for 2018).  These amounts are indexed annually.  Any claim for a spouse or eligible dependant must be deducted from this claim.  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.

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

Revised: March 07, 2019

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