If an adult relative relies on you because of a mental or physical infirmity, you may be able to claim the Canada caregiver amount for other infirm dependants age 18 or older. You can claim it for more than one dependant, as long as each one meets all the conditions.
The claim is worked out from the dependant's net income on Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants. No purchase receipt supports it.
Who can be a dependant
Each dependant must meet all of these conditions:
- they were dependent on you because of a mental or physical infirmity
- they were 18 years of age or older
- they were your, or your spouse's or common-law partner's, child or grandchild, parent or grandparent, brother or sister, aunt or uncle, or niece or nephew
- they were a resident of Canada at any time during the year, unless they were your, or your spouse's or common-law partner's, child or grandchild
- their net income, from line 23600 of their return or estimated if they did not file, was under the limit the Canada Revenue Agency (CRA) sets for this amount
A parent includes someone you were completely dependent upon and who had custody and control of you when you were under 19 years of age. A child includes someone under your custody and control and wholly dependent on you for support, even if they are older than you.
When you cannot claim it
A dependant without an infirmity. You cannot claim this amount for dependants who do not have a mental or physical infirmity, even if they are a parent or grandparent. There is no version of this claim for a healthy dependant.
A dependant already claimed on another line. If you or another person is claiming an amount on line 30300 or line 30400 for the dependant, no one can claim line 30450 for that dependant. The caregiver amount for that person belongs on line 30425 instead.
A child you made support payments for. If you made support payments for a child, you generally cannot claim this amount. If you were separated from your spouse or common-law partner for part of the year because of a breakdown in your relationship, you may be able to claim it — as long as you do not claim any support payments on line 22000. You can choose whichever is better for you.
If you and another person support the same dependant, you can split the claim. The total the two of you claim cannot be more than the maximum allowed for that dependant.
What the medical practitioner's statement must show
You may need a signed statement from a medical practitioner showing:
- when the infirmity began
- how long the infirmity is expected to last
The statement carries the medical practitioner's signature. It is the only document that supports this claim, and it is not an amount receipt.
What to keep
Keep the signed statement from the medical practitioner with your records for the year. You do not send it in with your return — it is there in case the CRA asks for it later. Dossier files it against the year rather than treating it as a spending receipt, because nothing on it is an amount you claim.
The rest of the claim is a calculation, not a document: it is worked out on Schedule 5 from the dependant's net income when you file.
Official CRA sources
Source: Canada Revenue Agency (canada.ca). Not tax advice.