5- Caregivers

Canada caregiver credit – Federal

An individual may claim the Canada caregiver credit in respect of a spouse or common-law partner, minor child or eligible relative²⁴ who is dependent on the individual because of a mental or physical infirmity at any time in the year. The dependant does not have to live with the individual.

The credit is calculated using two amounts, indexed annually. The higher amount ($8,375 in 2024²⁵) may be claimed in respect of each eligible relative of the individual.

The lower amount ($2,616 in 2024) may be claimed in respect of a child of the individual under the age of 18 or added to the following credits claimed by the individual:

• The credit for a spouse or common-law partner;
• The credit for eligible dependants.

In the latter cases, if the amount obtained by combining the credits for the same dependant is less than the higher amount of the Canada caregiver credit a top-up will be provided to offset this difference.

The Canada caregiver amount is reduced by each dollar of the dependant’s net income when this income reaches $19,666, and is nil if the income is $28,041.

Tax Credit for Caregivers – Quebec

The tax credit for informal caregivers comprises two components. This refundable tax credit is provided for an individual who, as the case may be:

• Takes care of an eligible person at least 18 years of age who has a severe and prolonged impairment and needs help to perform a basic activity of daily living (component 1);
• Co-resides with and takes care of an eligible person at least 70 years of age without a severe and prolonged impairment (component 2);

The individual must take care or co-reside with the eligible person for a minimum consecutive period of twelve months, including a 183-day period during the year the credit is claimed.²⁶

Eligible persons and amounts

For purposes of component 1, the assistance is provided with respect to a person who is the spouse, father, mother, grandfather, grandmother, child, grandchild, nephew, niece, brother, sister, uncle, aunt, great uncle, great aunt or another direct ascendant of the individual or of the individual’s spouse. An individual who has no family relationship with the caregiver is also eligible, provided a professional of the health and social services network certifies that the caregiver is involved with providing ongoing assistance.²⁷

For purposes of component 2, the assistance is provided with respect to a person who is the father, mother, grandfather, grandmother, uncle, aunt, great uncle or great aunt or another direct ascendant of the individual or of the individual’s spouse.

The following table summarizes the applicable amounts.

An individual cannot benefit from the credit in respect of a carereceiver to the extent that the individual has received or can reasonably expect to receive remuneration in any form whatsoever for the assistance they provide to the carereceiver.

Amount for Caregivers – New Brunswick

New Brunswick offers a non-refundable tax credit to individuals residing with and providing in-home care for a parent or grandparent 65 years of age or older, or a disabled dependant relative who is at least 18 years of age. The credit amount is reduced based on the dependant’s net income.

To learn more about the applicable amounts, see the province’s Individuals Taxation tables.

²⁴ Parent, grandparent, brother, sister, uncle, aunt, nephew, niece, child, grandchild over the age of 18 of the individual or the individual’s spouse or common-law partner.

²⁵ Ontario $5,844, reduced when the income reaches $19,994 (nil when it reaches $25,838). These amounts are indexed annually.

²⁶ When there is more than one caregiver, the co-residence or support period during the year is 90 days for each of them.

²⁷ A certification must be completed for the first application and every three years thereafter.

²⁸ Amounts and thresholds indexed annually.

²⁹ Reduced by 16% for each dollar of income of the eligible relative in excess of $25,785.