Caring for Dependants?

Did you know?

The new family caregiver credit (FCA) helps Canadians with the costs of caring for a dependent with a mental or physical impairment.

Important facts

Introduced in the 2011 federal budget, the FCA is a 15% non-refundable tax credit on an amount of $2,000 that provides tax relief for caregivers of dependent relatives who have a mental or physical impairment. This includes, for the first time, spouses, common-law partners, and minor children.

The dependent must be:

• An individual 18 years of age or older and dependent on you because of a physical or mental impairment; or
• A child under 18 years of age, with a physical or mental impairment. The impairment must be prolonged and indefinite, and the child must be dependent on you for assistance in attending to personal needs and care when compared to children of the same age.

You may be asked to provide a signed statement from a medical doctor that provides information on the nature, commencement, and duration of the dependent’s impairment. You can claim the family caregiver amount for more than one eligible dependent.

Please note that the maximum amount for eligible dependents age 18 or older already includes the additional amount of $2,000 for the family caregiver amount.

For more information, go to www.cra.gc.ca/familycaregiver.