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Infirm Dependant Amount Tax Credit for Age 18 and Older

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Filing Your Return -> Infirm Dependant Amount Age 18 or Older

Infirm Dependant Amount Tax Credit for Age 18 or Older

        - Federal Line 306 credit replaced for 2017 and later years

The Federal 2017 Budget eliminated the 3 existing caregiver credits, which include the Infirm Dependant Amount, Caregiver Amount, and Family Caregiver Amount, and replaced them with the new Canada Caregiver Credit, effective for 2017 and later years.  

Yukon did not retain this credit, but replaced it with a Caregiver Tax Credit similar to the Canada Caregiver Credit, as did Ontario for 2017, and BC for 2018.

From 2012 to 2016, the Family Caregiver Amount Tax Credit was included in the infirm dependent amount tax credit, federally and in the Yukon.

Other provinces and territories still use the Infirm Dependant Amount in the same manner as it was calculated for the previous federal credit.  It is claimed on the provincial/territorial Form 428 on Line 5820.

Line 5820 Infirm Dependant Amount Tax Credit for Age 18+

As noted above, this does not apply to BC after 2017, or Ontario or Yukon after 2016.

If you or your spouse or common-law partner have a dependent child or grandchild who is age 18 or older who is dependent on you because of a physical or mental infirmity, you may be able to claim the infirm dependant tax credit, which is a non-refundable tax credit.  An amount can also be claimed for your or your spouse's or common-law partner's parent, grandparent, brother, sister, aunt, uncle, niece or nephew age 18+ who is dependant on you (or on you and others) because of an impairment in physical or mental functions.  A child can include someone older than you who has become completely dependent on you for support, over whom you have custody and control, and who was a resident of Canada at any time in the year.

This amount can be claimed for a dependant who is not living with you.

This tax credit can be claimed in the Detailed Canadian Income Tax & RRSP Savings Calculator, starting with the 2016/2017 version.

Check the tables of non-refundable personal tax credits for the tax credit amounts, and income threshold levels for each year.

This non-refundable tax credit is reduced when the net income of the dependant exceeds a certain threshold.

The claim for an infirm dependant can be split with another supporting person, as long as the total claim does not exceed the maximum allowed for the dependant.

If you were required to make support payments for the dependant, but you were separated from your spouse for only a part of the year due to a breakdown in your relationship, a line 5820 claim can still be made, as well as any allowable amounts for eligible dependant and disability amount transferred from a dependant, as long as you don't claim any support amounts on line 220.  Check to see which method saves you more tax.

To claim this tax credit, complete the provincial worksheet of your tax return.  A signed statement from a medical doctor is required to claim this credit, indicating when the impairment began, what the duration of the impairment is expected to be, and that because of a mental or physical impairment, the person is dependent on you.  This need not be submitted with the tax return, but must be retained in case Canada Revenue Agency (CRA) wishes to see it.

See also - Resources for Persons with Disabilities.

Other tax credits that may be available for someone living with you:

    - Family Caregiver Amount Tax Credit (Line 367) - for infirm dependent children under 18 at the end of the tax year - Federal and Yukon only.

    - Caregiver Amount Tax Credit (prov/terr Line 5840) - for parent/grandparent living with you, or other infirm adult relative living with you

    - Eligible Dependant Tax Credit (Line 305) - for a dependent child, or other dependent relatives.

    - Medical expense tax credit for other eligible dependants (Line 331)

    - Disability tax credit (Line 318)

CRA resources:

    - Line 306 - Amount for infirm dependants age 18 or older - from 2016 General Tax and Benefit Guide

    - Line 318 - Disability amount transferred from a dependant

    - Folio S1-F4-C1, Basic Personal and Dependant Tax Credits

Revised: March 10, 2019

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