In 2023, was this dependant infirm?
Your answer to this question will help us determine whether you’re eligible to receive certain non-refundable tax credits.
You should answer YES to this question if your dependant:
- suffers from a long-term physical or mental impairment, and
- relies on your support to attend to their personal needs and care.
Note: If your spouse (or common-law partner) or dependant has an impairment in physical or mental functions, the Canada Revenue Agency (CRA) might ask you to send a signed statement from your doctor stating when the impairment began and the expected duration of the impairment. For children under 18, the statement should also state that the child is and will likely continue to be dependant on others for a prolonged period because of the impairment. If you already have an approved T2201: Disability tax credit certificate on file with the CRA, you won’t need a signed statement.
Apart from the common deductions (such as medical expenses or childcare expenses) that you can claim for your dependant, depending on your situation and the age of your infirm dependant, you might be able to claim the consolidated Canada caregiver tax credit.
If your dependant qualifies for the Disability tax credit, you might also be able to claim several other credits, deductions, and benefits such as the Child disability benefit and the Home accessibility expense.
Refer to the CRA’s website for more information on disability related tax credits and deductions.