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Canada caregiver credit - Canada
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Canada caregiver credit

Non-refundable tax credit for caregivers
Canada Revenue Agency (CRA)
Last Update: April 21, 2026
Funding available
$ 8,601
Timeline
  • Receipt of requests is now closed
Location
Canada

Overview

The Canada caregiver credit is a non-refundable tax credit for individuals supporting a spouse or dependant with a mental or physical infirmity. It helps cover caregiving support claimed through tax return lines such as 30300, 30400, 30425, 30450, and 30500, with amounts up to $8,601 depending on the situation.
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Opportunity Score
Moderate potential, but conditions must align.

At a glance

Funding available

Financing goals
  • Ensure financial sustainability
Eligible Funding
  • Maximum amount : 8,601 $
Timeline
  • Receipt of requests is now closed

Eligible candidates

Eligible Industries
  • Health care and social assistance
Location
  • Canada
Legal structures
  • All legal structures
Annual revenue
  • All revenue ranges
Organisation size
  • All organization sizes
Audience
  • Persons with Disabilities
  • Canadians

Next Steps

1
Determine your project
2
Validate your eligibility

Documents Needed

  • Schedule 5 – Amounts for Spouse or Common-Law Partner and Dependants
  • Signed statement from a medical practitioner, if requested
  • Form T2201, Disability Tax Credit Certificate, if applicable
  • Supporting income slips for a non-filing spouse or common-law partner, if applicable

Official resources

Program guide

Amounts transferred from your spouse or common-law partner - Personal income tax

Canada caregiver amount for infirm childrenunder 18 years of age– Personal income tax

Canada caregiver amount for other infirm dependantsage 18 or older

Application form

5000-S5 Schedule 5 - Amounts for Spouse or Common-Law Partner and Dependants (for all)

5005-S2 Schedule 2 - Federal Amounts Transferred from your Spouse or Common-Law Partner (for QC and non-residents only)

Application form

Supporting document

Amounts for Spouse or Common-Law Partner and Dependants

Amounts for Spouse or Common-Law Partner and Dependants

CRA Large Print (Letter) - English

CRA Large Print (Letter) - English

CRA Large Print (Letter) - English

Eligibility

Who is eligible?

  • Individuals supporting a spouse or common-law partner
  • Individuals supporting an eligible dependant
  • Individuals supporting an infirm child under 18

Who is not eligible

  • People claiming the same dependant under another eligible caregiver line
  • People who do not support a dependant with a mental or physical infirmity
  • People claiming certain dependant amounts that cannot be combined for the same person

Eligible geographic areas

  • Canada
  • Quebec-specific forms apply for Quebec residents and non-residents where indicated

How to apply

  • Step 1: Determine the correct claim line
    • Identify whether the claim applies to a spouse, eligible dependant, other dependant, or infirm child.
    • Confirm the dependant’s net income and caregiving situation.
  • Step 2: Complete the required schedule
    • Fill out Schedule 5 to calculate the claim amount.
    • Use Schedule 2 if transferring amounts from a spouse or common-law partner applies.
  • Step 3: File the tax return
    • Enter the calculated amount on the applicable line of the return.
    • Attach the schedule to a paper return, if filing on paper.
  • Step 4: Keep supporting records
    • Keep medical and income records in case the CRA requests them later.
    • Provide additional documents only if the CRA asks for them.

Processing and Agreement

  • The CRA reviews the claim before approving or refusing it.
  • If more information is needed, the CRA may contact the applicant or the medical practitioner.
  • After a decision, the CRA sends an assessment notice by mail.
  • If refused, the applicant can request a review or file an objection.

Additional information

  • It is a non-refundable personal income tax credit.
  • Supporting records should be kept in case the CRA asks for them later.
  • If the CRA approves a claim, it may also affect related tax credits and adjustments.

Frequently Asked Questions about the Canada caregiver credit Program

What is the Canada caregiver credit?

The Canada caregiver credit is a non-refundable tax credit for individuals supporting a spouse or dependant with a mental or physical infirmity. It helps cover caregiving support claimed through tax return lines such as 30300, 30400, 30425, 30450, and 30500, with amounts up to $8,601 depending on the situation.

How much funding can be received?

Canada caregiver credit Funds up to $8,601 of admissible expenses.

Who is eligible for the Canada caregiver credit program?

To be eligible for the Canada caregiver credit program, you must: Support for infirm spouse or dependant Dependent must meet income rules Claim through the correct tax line

Who can I contact for more information about the Canada caregiver credit?

You can contact Canada Revenue Agency (CRA).

Where is the Canada caregiver credit available?

The Canada caregiver credit program is available across Canada.

Is the Canada caregiver credit a grant, loan, or tax credit?

Canada caregiver credit is a Tax Credits

Who are the financial supporters of the Canada caregiver credit?

Canada caregiver credit is funded by Canada Revenue Agency (CRA)