Claiming one of your dependants as infirm means you’ll have to give a description of the physical or mental infirmity to the Canada Revenue Agency (CRA). Your description, along with other information provided in your return, will help determine if you’re eligible to claim a dependant as infirm. Depending on your situation, one of the following credits may apply:
If your dependant is 18 or older and doesn’t live with you, the person supporting your dependant (be it a spouse or family member) can claim the Amount for infirm dependant’s age 18 or older. This amount can be divided between you and another person (like your spouse) as long as the combined amount doesn’t exceed the total credit amount.
For infirm children under the age of 18 or for an infirm spouse or common-law partner, you can also claim the family caregiver amount.
Tax tip: The CRA might ask for a signed statement from your doctor stating when the impairment began and how long it’s expected to continue. For dependants under the age of 18, the statement should say that due to their impairment, they are, and will continue to be, dependant on others for an unknown duration.
If the CRA already has an approved Form T2201: Disability Tax Credit Certificate on file for your dependant, you won’t need to get a signed statement from your doctor.
Where can I learn more?
- Tax credits and deductions for persons with disabilities (CRA website)