CANADA CAREGIVER AMOUNT

The Canada caregiver credit (CCC) provides relief to people who support a spouse, partner or dependant with a physical or mental impairment. It replaced the former caregiver, infirm dependant and family caregiver amounts in 2017.

WHO QUALIFIES AS INFIRM

A dependant is considered infirm if they have an impairment in physical or mental functions and depend on others for personal needs and care significantly more than a person of the same age. The impairment must be expected to last for a long and continuous period of indefinite duration. A signed statement from a medical practitioner should be kept on file. A dependant eligible for the disability tax credit automatically qualifies.

LIVING ARRANGEMENTS

The dependant does not need to live with the caregiver, but the caregiver must provide regular and consistent support. Dependants other than a spouse or child must be resident in Canada (except a child supported abroad).

ONTARIO CAREGIVER AMOUNT

Ontario has its own caregiver amount for dependants 18 and older with an infirmity that is reduced by the dependant's net income above $20,945.