Caring for a loved one with a serious physical or mental impairment can be deeply rewarding, but it also comes with financial challenges. That’s why the Canada Caregiver Credit (CCC) exists—to offer tax relief to Canadians who provide essential care for spouses, children, parents, or other dependants with significant needs. In 2025, the credit has increased to a maximum of $8,375 per eligible dependant, offering even more support for caregivers across the country.
Whether you’re caring for an elderly parent or a child with special needs, this guide walks you through who qualifies, how much you can claim, and how to apply—so you don’t miss out on the help you deserve.
Overview
The Canada Caregiver Credit is a non-refundable federal tax credit. It was introduced in 2017 to replace three older credits—the Caregiver Amount, Family Caregiver Amount, and the Infirm Dependant Credit. The CCC simplifies the system while expanding eligibility.
In 2025, you can claim up to:
| Relationship Type | Maximum Amount |
|---|---|
| Spouse or common-law partner | Up to $8,375 |
| Eligible dependant over 18 | Up to $8,375 |
| Child under 18 with impairment | $2,616 |
| Other adult dependant (e.g. parent) | Up to $8,375 |
The credit starts reducing once your dependant earns more than $18,783, and it disappears entirely at $28,041.
Who Can You Claim For?
You can claim the CCC if you’re caring for a loved one with a serious mental or physical impairment who depends on you for everyday tasks. Eligible relationships include:
- Your spouse or common-law partner
- Your child or grandchild
- Your parent or grandparent
- Your sibling, aunt, uncle, niece, or nephew (including those related through your spouse)
To qualify, your dependant must:
- Have a prolonged physical or mental impairment (certified by a medical professional)
- Reside in Canada
- Receive regular and consistent care or support from you
How Much Can You Claim?
Let’s break it down by situation:
1. Spouse or Common-Law Partner
- Line 30300: Claim $2,616 base amount
- Line 30425: Claim up to $8,375 (reduced as dependant’s income exceeds $18,783)
2. Adult Dependant Over 18
- Line 30400: Base claim $2,616
- Line 30425: Additional CCC up to $8,375 (subject to income phase-out)
3. Child Under 18 with Impairment
- Line 30500: Claim $2,616
You must provide care due to the child’s condition and have medical confirmation of the impairment.
4. Other Dependant Adults
- Line 30450: Claim up to $8,375 for an eligible adult family member not listed above
Income Phase-Out
If your dependant earns more than $18,783, the amount you can claim is reduced. It disappears completely at $28,041.
Here’s a quick look:
| Dependant Net Income | Credit Amount |
|---|---|
| Under $18,783 | Full credit |
| $22,000 | Partial credit |
| $28,041+ | No credit available |
What Do You Need to Claim the CCC?
You won’t need to send documents when filing your return, but you should keep these on hand in case CRA asks:
- A signed statement from a medical practitioner explaining the impairment
- Form T2201 (Disability Tax Credit Certificate) – optional, but useful
- Documentation showing you provided consistent support (rent receipts, bills, etc.)
How to Claim It on Your Tax Return
- Gather documentation (medical note or Form T2201)
- Determine which lines apply based on your relationship to the dependant
- Complete Schedule 5 of your tax return
- Transfer the final amounts to the appropriate lines (e.g., 30300, 30425)
- Keep all supporting paperwork in case CRA needs to verify
Real-Life Examples
Mark provides daily care for his father, who lives with him and has early-stage dementia. His father’s net income is $20,000.
Mark can claim a reduced CCC on line 30450, since the income is above the base threshold but below the cut-off.
Caring for a Disabled Child
Amy’s 12-year-old son has cerebral palsy and requires full-time care.
Amy can claim $2,616 on line 30500, with medical documentation confirming the impairment.
Additional Tips
If multiple people support the same dependant, the credit can be split, but the total amount claimed cannot exceed the limit.
More Than One Dependant
If you’re caring for two or more people—such as both elderly parents—you may claim a separate amount for each, assuming all meet the criteria.
Changes in Living Arrangements
Even if the dependant only lived with you for part of the year, you may still qualify if you provided substantial support throughout.
The Canada Caregiver Credit in 2025 offers meaningful financial relief for those supporting loved ones with serious impairments. While it doesn’t create a refund if you owe no taxes, it can significantly reduce your tax bill. Claiming it correctly can make a real difference in your financial planning—especially if you’re providing long-term care.
FAQs
How much is the caregiver credit in 2025?
Up to $8,375 per eligible dependant.
Is medical proof required for the CCC?
Yes, a doctor’s note or Form T2201 is recommended.
Can I claim for multiple dependants?
Yes, as long as each dependant meets CRA criteria.
Does the CCC give me a refund?
No, it reduces your tax owing but doesn’t create a refund.
What income level cancels out the CCC?
The credit is eliminated if the dependant earns over $28,041.
