If you’re a caregiver to one or more dependants who lived with you, you might be able to claim the Caregiver amount on your 2016 tax return. To be eligible, each dependant must have met all of the following criteria:
- The dependant was 18 years of age or older
- The dependant’s net income in 2016 (line 236 of his or her return) was less than $20,607 (or it would have been if he or she filed a return) or $22,728 if they were eligible for the family caregiver amount
- The dependant suffers from an impairment in physical or mental functions or, if they are your or your spouse's or common-law partner's parent or grandparent, was born in 1951 or earlier
You can claim the caregiver amount for more than one eligible dependant. Keep in mind however, you won’t be able to claim this amount for your dependant if anyone other than you claims the amount for an eligible dependant on their behalf.
Additionally, if you’re claiming this amount for a dependant, then no one (including you) can claim an amount for infirm dependants age 18 or older for that dependant.
Can I claim the caregiver amount for my spouse or common-law partner?
No, but you might be able to claim the family caregiver amount. If you supported your spouse or common-law partner who suffered from an impairment of their physical or mental functions, you might be eligible to claim a supplement of $2,121 on the spouse or common-law partner amount.
Note: If you're a Manitoba resident and want to claim the Manitoba Primary Caregiver Tax Credit, click here for more information.
How much do I receive?
The maximum claimable amount for 2016 is $4,667 ($6,788 if you’re eligible for the family caregiver amount) for each dependant.
Note: Remember, if you’re eligible to claim the federal amount, you’re also entitled to claim a corresponding provincial tax credit, which might vary in amount depending on which province or territory you live in:
- British Columbia
- New Brunswick
- Newfoundland and Labrador
- Northwest Territories
- Nova Scotia
- Prince Edward Island
Where do I claim this?
H&R Block’s tax software automatically calculates and adds this amount to your return if, in the ABOUT YOUR DEPENDANT section of your return under the GET STARTED tab, you indicated the following:
- You have a dependant who is over the age of 18
- The dependant lives with you
- Your dependant suffers from an infirmity and
- His or her net income for the year was less than $22,728