You can claim an amount for each of your or your spouse’s or common-law partner’s dependents who’re 18 years of age or older and have an impairment in physical or mental functions.
In order to claim this amount, your dependent must be:
- your or your spouse’s parent, grandparent, child, grandchild, brother, sister, uncle, aunt, nephew, or niece
- born in 1998 or earlier and have an impairment in physical or mental functions
- dependent on you, or on you and others, for support
- a resident of Canada at any time in the year (you cannot claim this amount for a person who was only visiting you)
Note: A parent can include someone on whom you were completely dependent and who had custody and control of you when you were under 19 years of age. On the other hand, a child can include someone older than you who has become completely dependent on you for support and for whom you have custody and control.
The maximum amount you can claim for 2016 is $6,788, which includes the family caregiver amount of $2,121.
Note: If your dependant’s income is more than $13,595 for the year, you won’t be able to claim this deduction.
Keep in mind, the Canada Revenue Agency (CRA) might ask you for a signed statement from a medical practitioner showing details of the impairment that your dependant suffers from.
Where can I claim this?
H&R Block’s tax software will automatically apply this amount on your return if, on the ABOUT YOUR DEPENDANTS page, you indicated that your dependant:
- is 18 years of age or older
- was infirm and
- did not live with you during the year
Note: You will also need to enter your dependant’s net income for the year on this page.