Canada caregiver credit

The Canada caregiver credit is a non-refundable credit that can be claimed if you provided care to your spouse or common-law partner or a dependant who suffered from an impairment in mental or physical functions at any time during the year.

For the purposes of this tax credit, a dependant can be your or your spouse’s:

  • Child or grandchild
  • Parent, grandparent, brother, sister, uncle, aunt, niece, or nephew (if they lived in Canada at any time during the year)

The Canada Revenue Agency (CRA) might ask for signed statement from a doctor showing when the impairment began and the expected duration of it. If you’re claiming the Canada caregiver amount for a child under the age of 18, the statement should also include that because of the impairment, the child will likely continue to be dependent on others for an indefinite period of time.

Note: If the CRA already has an approved T2201: Disability tax certificate on file for the person for whom you’re claiming the amount, you won’t need a signed statement from a doctor.