Caring for a loved one with a serious mental or physical impairment is a deeply meaningful commitment—but it often comes with significant financial strain. To ease that burden, the Canada Caregiver Credit (CCC) offers tax relief to individuals supporting spouses, children, parents, and other eligible dependants living with impairments.
In 2025, the federal government has raised the maximum caregiver credit to \$8,375 per eligible adult dependant, ensuring more financial relief for families across Canada.
Whether you’re assisting an aging parent or caring for a child with special needs, this guide breaks down eligibility, claim amounts, the application process, and tips to avoid missing out on this vital support.
What Is the Canada Caregiver Credit?
The Canada Caregiver Credit is a non-refundable federal tax credit introduced in 2017. It consolidated and replaced the Caregiver Amount, Family Caregiver Amount, and Infirm Dependant Credit to streamline the system and expand eligibility.
In 2025, here’s how much you can claim depending on the dependant’s relationship to you:
| Relationship Type | Maximum Claim Amount |
|---|---|
| Spouse or common-law partner | Up to \$8,375 |
| Dependant over 18 (non-spouse) | Up to \$8,375 |
| Child under 18 with impairment | \$2,616 |
| Other adult dependant (e.g. parent) | Up to \$8,375 |
Note: The credit is phased out if the dependant’s net income exceeds \$18,783, and becomes unavailable at \$28,041 or more.
Who Can You Claim the Credit For?
You may qualify to claim the CCC if you regularly support someone with a prolonged mental or physical impairment. Eligible dependants include:
- Your spouse or common-law partner
- Your child or grandchild
- Your parent or grandparent
- Your sibling, aunt, uncle, niece, or nephew (including through your spouse)
To qualify:
- The dependant must live in Canada
- A medical professional must certify the impairment
- You must provide consistent, ongoing care or financial support
How Much Can You Claim? (By Relationship)
The total claimable amount depends on both the nature of your relationship and the dependant’s income:
1. Spouse or Common-Law Partner
- Line 30300: Base claim of \$2,616
- Line 30425: Additional CCC up to \$8,375, reduced if income exceeds \$18,783
2. Adult Dependant Over 18
- Line 30400: Base claim of \$2,616
- Line 30425: Additional amount up to \$8,375
3. Child Under 18 with a Disability
- Line 30500: Fixed claim of \$2,616
- Must be based on medical documentation and the need for care due to the child’s condition
4. Other Adult Dependant (e.g., Parent, Sibling)
- Line 30450: Up to \$8,375, depending on dependant’s income
Income Thresholds: When the Credit Gets Reduced
The CCC amount is directly affected by the net income of the dependant:
| Dependant’s Net Income | Claim Status |
|---|---|
| Under \$18,783 | Full credit |
| Around \$22,000 | Partial credit |
| Over \$28,041 | No credit allowed |
It’s important to check your dependant’s income closely to determine the eligible amount.
What Documents Do You Need?
While you don’t need to submit paperwork when filing, the Canada Revenue Agency (CRA) may request documentation later. Make sure you keep:
- A medical statement confirming the impairment
- Form T2201 (Disability Tax Credit Certificate) – optional but helpful
- Proof of support, such as rent receipts, bills, or caregiving schedules
How to Claim the CCC on Your Tax Return
Filing for the credit is straightforward if you follow the right steps:
- Gather Medical or Disability Documents
- Obtain a signed note or Form T2201 for your dependant
- Determine the Correct Tax Lines
- Depending on your relationship, use Line 30300, 30400, 30425, 30450, or 30500
- Fill Out Schedule 5
- Complete this schedule to calculate your total claim amount
- Transfer the Final Claim
- Enter it on the appropriate lines of your return
- Keep Records
- Retain all forms in case CRA requires verification
Real-Life Scenarios
Caring for an Aging Parent
Mark supports his father, who has early-stage dementia and lives with him. His father earns \$20,000 annually. Mark can claim a reduced CCC on line 30450 because his father’s income falls between the base and cut-off thresholds.
Supporting a Child With a Disability
Amy’s 12-year-old son has cerebral palsy. She provides full-time care and has medical certification. Amy can claim \$2,616 on line 30500 for the year.
Tips for Maximizing the Canada Caregiver Credit
- Multiple Caregivers: If multiple people support the same dependant, the credit can be shared, but the combined total cannot exceed the cap.
- More Than One Dependant? You can claim the CCC for each qualifying dependant—great for caregivers supporting more than one person.
- Part-Year Support Still Counts: If the dependant only lived with you for part of the year, but you provided substantial support, you may still qualify.