Filing Your Return -> Family Caregiver Amount Tax Credit
Family Caregiver Amount (FCA) Tax Credit - replaced for 2017 and later years
The Federal 2017 Budget eliminated the 3 existing caregiver credits, which include the Family Caregiver Amount, Infirm Dependant Amount, and Caregiver Amount, and replaced them with the new Canada Caregiver Credit, effective for 2017 and later years. The elimination of the Family Caregiver Amount federally also eliminated it for Yukon, because their legislation for this depends on the federal credit. See the tables of non-refundable personal tax credits.
Income Tax Act s. 118(1)
The Family Caregiver Amount Tax Credit (FCA) was available for 2012 to 2016 taxation years. Yukon also had the Family Caregiver Tax Credit, but not other provinces or territories. The family caregiver amount tax credit can be claimed in the Detailed Canadian Income Tax & RRSP Savings Calculator for 2016.
This was a non-refundable tax credit based on an amount of $2,000, at the lowest tax rate of 15% federally, 7.04% for Yukon. This tax credit was increased annually for inflation. One family caregiver amount was available in respect of each infirm dependant. A letter from a qualified medical professional is required in order to claim this tax credit.
The $2,000 was indexed for inflation, and was $2,121 for 2016 - same in Canada Caregiver Credit). The amount is noted at the bottom of the tables of non-refundable tax credits - base amounts. This tax credit was added to
The Canada Caregiver amount for infirm minor children is now claimed on line 30500 (was line 367) of Schedule 1. Previously it was added to the Child Amount Tax Credit on line 367, but the Child Amount Tax Credit was eliminated for the 2015 and later taxation years as per the October 2014 Federal Tax Update.
The income threshold for these tax credits is also increased by the FCA when the FCA can be claimed, except for the infirm dependant amount, which already includes the FCA.
Schedule 5 of the personal tax return is completed in order to claim the family caregiver amount.
Although the Canada Revenue Agency (CRA) documentation on this tax credit uses the word "impairment", the word used in the Income Tax Act is "infirmity", which is not defined in the income tax act. The word "impairment" is used in the Income Tax Act in relation to the disability tax credit, which requires completion of form T2201. For the Family or Canada Caregiver Amount, form T2201 is not required, but a letter from a qualified medical professional is required. The letter must indicate that the dependent person, "by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the dependent personís personal needs and care, when compared to persons of the same age, and is so dependent on the individual at any time in the year".
Canada Revenue (CRA) Resources
Revised: April 27, 2021
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