Credits for caregivers

If you support a family member who has a physical or mental infirmity, the Canada caregiver credit can lower your tax. You may also be able to claim their unused disability amount and the medical expenses you paid for them.

Who you can claim for

You may be able to claim the Canada caregiver credit for:

• your spouse or common-law partner, if they have an infirmity
• your (or your spouse’s or partner’s) child or grandchild who depends on you because of an infirmity
• your (or your spouse’s or partner’s) parent, grandparent, brother, sister, aunt, uncle, niece or nephew who depends on you because of an infirmity and lived in Canada at some point in the year

Depending on you means relying on you regularly and consistently for basic needs such as food, shelter and clothing. The dependency has to come from the infirmity, and it has to last a considerable time: a temporary illness or injury doesn’t count.

Where the credit goes on your return

The Canada caregiver credit isn’t a single line. Where you claim it depends on who you’re supporting:

• Spouse or common-law partner: an addition to the spouse or common-law partner amount (line 30300), and possibly the caregiver amount on line 30425.
• An eligible dependant 18 or older (someone you claim on line 30400): an addition on line 30400, and possibly line 30425.
• A child under 18: a set amount on line 30500 for each child whose infirmity means they’ll depend on others for a long and indefinite period and who needs much more help with personal care than other children the same age.
• Other dependants 18 or older not claimed on line 30300 or 30400: line 30450, for each dependant who qualifies.

How much you can claim depends on who you support, your situation and the dependant’s net income; the CRA’s Canada caregiver credit page lists the current figures. Schedule 5 of the federal return works out the claim for every line except line 30500.

If you and someone else both support the same adult dependant, you can split the line 30450 amount, as long as the total isn’t more than the maximum for that person. If you had to pay child support for the dependant, you generally can’t claim line 30450 for them. If you’re separated from your spouse or partner because your relationship broke down, you can instead choose between this claim and deducting the support payments.

Other provinces and territories offer similar amounts for caregivers and infirm dependants on their own forms, with their own rules and amounts. Quebec has a separate credit (below).

Keep the right paperwork

Don’t send documents with your return, but keep them. The CRA may ask for a signed statement from a medical practitioner showing when the infirmity began and how long it’s expected to last. You don’t need one if the CRA already has an approved disability tax credit certificate (Form T2201) for that person and period.

Transferring a dependant’s disability amount

If the person you support is approved for the disability tax credit and doesn’t need all of it to bring their tax to zero, they can transfer the unused part to you. Relatives other than a spouse claim it on line 31800. Generally, you qualify if the dependant lived in Canada at some point in the year, relied on you for some or all of their basic needs, and you claimed (or could have claimed) them on line 30400 or line 30450. A spouse or common-law partner uses line 32600 instead. Supporters can split this amount too, unless one of them has claimed the dependant on line 30400.

Medical expenses you pay for someone else

You can claim eligible medical expenses you paid for:

• yourself, your spouse or partner, and your children under 18, on line 33099
• other dependants on line 33199: your or your spouse’s children 18 or older and grandchildren, and parents, grandparents, brothers, sisters, aunts, uncles, nieces and nephews who lived in Canada at some point in the year

For 2025, the federal credit covers expenses above the lesser of 3% of net income and $2,834. On line 33199, that test uses the dependant’s own net income, so it’s worked out separately for each person. Our guide to pooling donations and medical expenses covers how to choose who claims.

In Quebec

Quebec has its own tax credit for caregivers on the provincial return, claimed on Schedule H. If the person you help is 18 or older and has an impairment, you include Quebec’s Certificate Respecting an Impairment (TP-752.0.14-V) unless you’ve sent it before, and a Certificate of Ongoing Assistance if you aren’t related. You can ask for advance payments, and caregivers of the same person can split the credit if they meet the time conditions. You can still claim the federal Canada caregiver credit on your federal return.

What to do

1. Work out who you support and which line fits each person.
2. Get the medical paperwork in place, or check that a Form T2201 is already approved.
3. Agree with other family members on who claims what, so the total isn’t claimed twice.
4. Fill out Schedule 5 and any provincial or territorial caregiver amount, and add any medical expenses you paid.