Canada Caregiver Credit: Who Qualifies, Amounts, and How to Claim

The Canada Caregiver Credit is a non-refundable federal tax credit that reduces the tax you owe when you financially support a spouse, child, or adult relative living with a physical or mental infirmity. For the 2025 tax year, the claim can go up to $8,601 per qualifying adult dependant, or $2,687 for an infirm child under 18. Because the credit is non-refundable, it can bring your federal tax down to zero but will not produce a refund on its own.¹

Who Counts as a Qualifying Dependant

Eligibility turns on your relationship to the person with the infirmity and, in some cases, where they lived during the year.

A spouse or common-law partner with a mental or physical infirmity.
Your child or grandchild, or your spouse’s, with an infirmity. For a child under 18, the infirmity must be expected to make them dependent on others for a prolonged and indefinite period.¹
A parent, grandparent, sibling, aunt, uncle, niece, or nephew of you or your spouse, aged 18 or older, who depended on you because of an infirmity and lived in Canada at some point during the year.¹

The Canadian residency requirement only applies to that last group of extended relatives. A spouse, partner, or child does not face that test.

What Counts as Supporting the Person

You must be a resident of Canada and provide regular support for the dependant’s basic needs, such as food, shelter, or clothing. You do not have to live in the same home as the person you are supporting, but occasional financial help is not enough. The support has to be genuine and ongoing.

How Much the Credit Is Worth

The Canada Caregiver Credit is not a single flat amount. It splits into three lines on the return, and two of them phase out as the dependant’s income rises. The figures below are for the 2025 tax year and are indexed for inflation.

Line 30425: Spouse, Partner, or Eligible Dependant

If your spouse, common-law partner, or eligible dependant aged 18 or older has an infirmity, you can claim up to $8,601 on line 30425. This is an add-on to the base spousal amount (line 30300) of $2,687 or the eligible dependant amount (line 30400), calculated on Schedule 5.² The dependant’s net income has to fall between $8,624 and $28,798 for the top-up to apply. Below the floor, the regular spousal or eligible dependant amount already covers the situation; above $28,798, the top-up is reduced to zero.

Line 30450: Other Adult Dependants

If you have a spouse or partner and cannot claim line 30425 for a particular relative, you may still claim up to $8,601 per dependant on line 30450, as long as their net income is under $28,798.³ The amount is reduced as the dependant’s income rises and hits zero at that ceiling. This is the line most people use when supporting an aging parent or an adult sibling.

Line 30500: Infirm Children Under 18

For each infirm child under 18, the claim is a flat $2,687 on line 30500. It does not phase out with the child’s income.⁴

What the Credit Actually Saves You

Non-refundable federal credits are calculated at the lowest federal rate of 15%. So the real dollar value is 15% of the claim amount. A full $8,601 claim cuts your federal tax by roughly $1,290. A $2,687 claim for an infirm child saves about $403. Useful, but capped by whatever federal tax you owe.

Splitting the Credit With Another Caregiver

When two people support the same dependant, they can divide the claim between their returns. The combined total cannot exceed the maximum allowed for that dependant.³ The CRA does not prescribe a formula for the split; you agree on the breakdown, and the numbers just have to add up.

Documentation to Keep on Hand

You do not send proof with the return, but you should be able to produce it if the CRA asks. The main document is a signed statement from a medical practitioner confirming when the infirmity began and how long it is expected to last. For a child under 18, the statement should also confirm the child will likely need to depend on others for an extended period.¹

If the CRA already has an approved Form T2201 (Disability Tax Credit Certificate) on file for your dependant covering the relevant period, you do not need a separate medical statement for the Canada Caregiver Credit.¹

You will also need the dependant’s net income from line 23600 of their return to run the calculation. If they do not file, estimate from whatever records you have. Keep everything for at least six years from the date you file.⁵

How to Claim It on Your Return

The credit is worked out on Schedule 5 and then reported on one of three lines of the T1:

Certified tax software will usually route you to the correct line based on your answers about the dependant. If you file on paper, double-check the line entry and Schedule 5, because putting the amount on the wrong line can delay processing or lead to a denied claim.

How It Works With the Disability Tax Credit

The Canada Caregiver Credit and the Disability Tax Credit are separate. Having an approved T2201 on file for your dependant does not block the Canada Caregiver Credit; it just satisfies the medical documentation requirement.¹ If your dependant qualifies for the Disability Tax Credit and transfers unused amounts to you, the Canada Caregiver Credit is calculated independently on top of that transfer. Many caregivers overlook the caregiver credit because they assume the disability credit already covers it.

Provincial Credits Are Separate

Most provinces and territories run their own caregiver credits, calculated on the provincial portion of your return. The amounts and rules are not the same as the federal ones. Check your province’s Schedule 5 equivalent or tax guide to see whether an additional claim applies to your situation.

Penalties for Inflated or False Claims

Fabricating medical documentation or misstating a dependant’s income to boost the claim carries a heavy cost. Under section 163 of the Income Tax Act, knowingly making a false statement on a return triggers a penalty of 50% of the additional tax that would have been avoided.⁶ That is on top of repaying the credit and any interest. With federal savings maxing out near $1,290, gaming the credit costs far more than the credit is worth.

1
Canada Revenue Agency. Canada Caregiver Credit
2
Canada Revenue Agency. Canada Caregiver Amount: For Spouse or Common-Law Partner, or Eligible Dependant Age 18 or Older
3
Canada Revenue Agency. Line 30450 – Canada Caregiver Amount for Other Infirm Dependants Age 18 or Older
4
Canada Revenue Agency. Line 30500 – Canada Caregiver Amount for Infirm Children Under 18 Years of Age
5
Canada Revenue Agency. How Long Should You Keep Your Income Tax Records?
6
Justice Laws Website. Income Tax Act RSC 1985, c. 1 (5th Supp.) – Section 163