Line 315 Caregiver Amount Tax Credit

Tax credit may be available if parent or grandparent (over 65) lives with you, even if they are not your dependent.

If, at any time in the tax year, you (either alone or with another person) maintained a dwelling and you or your spouse or common-law partner’s parent or grandparent aged 65 or older lived with you, you may be able to claim the Caregiver Amount tax credit.  This non-refundable tax credit is reduced when the net income of the parent or grandparent exceeds a certain level.

The parent or grandparent must at the time have been a resident of Canada, and the tax credit is not available if they were just visiting you.

This tax credit is also available when certain other dependent relatives are living with you, but for other relatives the tax credit is not available unless the relative is dependent on you due to mental or physical infirmity.

If you are able to claim the caregiver amount for a dependent relative, and the dependent is eligible for the disability tax credit, any unused portion of this credit may be transferable to you.  If you cannot claim the caregiver amount because the dependent’s income is too high, you may still be able to transfer any unused portion of the disability tax credit.

Tax credit may be available if dependent relative lives with you.

If, at any time in the tax year, you (either alone or with another person) maintained a dwelling where you and a dependent relative lived, you may be able to claim the Caregiver Amount tax credit.  The dependent must have been 18 years of age or over, and dependent on you due to a mental or physical infirmity.  This tax credit is reduced if the dependent’s income exceeds a certain level.  The dependent must be your child or grandchild, or you or your spouse or common-law partner’s sibling, niece, nephew, aunt, or uncle (for parent or grandparent see above).  They must have been a resident of Canada, and the tax credit is not available if they were just visiting you.  Starting in 2012, the Family Caregiver Amount Tax Credit is added to the caregiver amount tax credit, for physically or mentally infirm dependents.