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The short version

  • The Canada caregiver credit is for supporting a spouse or a dependant relative who has a physical or mental impairment and relies on you for food, shelter or clothing.
  • For 2026: up to $8,773 for an infirm adult dependant (reduced once their net income passes $20,601), or $2,740 added to the spouse or eligible dependant amount, or $2,740 for a child under 18.
  • Federally the credit is worth 14% of the amount: about $1,228 for the full adult amount.
  • You don't have to live with the person, but they must depend on you regularly and consistently.
  • No form to send, but CRA may ask for a signed statement from a medical practitioner, unless the person already has the disability tax credit approved.

Canada Caregiver Credit: Who Can Claim It?

Thousands of Canadians drive to their mother's house every Sunday with the groceries, pay half her rent and sort out her pills, and never claim a cent for it. The caregiver credit isn't large, but it's there for exactly that situation, and it can be claimed back for past years too.

Who You Can Claim For

  • Your spouse or common-law partner.
  • Your own or your spouse's child or grandchild.
  • Your or your spouse's parent, grandparent, brother, sister, aunt, uncle, niece or nephew, if they lived in Canada at some time in the year.

They must have a physical or mental impairment, and they must depend on you, regularly and consistently, for some or all of the basic necessities of life.

The Amounts for 2026

Who you supportLineAmount
Infirm spouse, with the spouse amount30300$2,740 added to the spouse amount
Infirm eligible dependant 18+, with the eligible dependant amount30400$2,740 added to that amount
Infirm spouse or eligible dependant 18+ with higher income30425Up to $8,773, depending on their net income
Other infirm dependants 18+ (parent, sibling, adult child)30450Up to $8,773, reduced when their net income passes $20,601
Infirm child under 1830500$2,740 per child

The rules for combining these lines are fiddly; tax software sorts out which applies. If two people support the same dependant, they can split the claim, but the total can't exceed the maximum.

Free

Can you claim for the person you look after?

Tell the assistant who you support, their age, their income and what you provide. It works out which line applies and roughly what the credit is worth.

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Proof CRA May Ask For

You don't send anything with the return. But CRA may ask for a signed statement from a medical practitioner showing when the impairment began, how long it's expected to last, and, for an adult, that they depend on others. If the person has an approved disability tax credit certificate, that's generally enough. Keep records of what you pay for them, too; see what receipts to keep.

Caregiver Credit Plus…

  • Their medical expenses: you may be able to claim them on line 33199. See medical expense tax credit.
  • Their disability amount: if they can't use it, the DTC can be transferred to you.
  • Home changes: renovations to make a home accessible, or to build a suite for an aging parent, can bring the home accessibility or multigenerational renovation credits; see refundable vs non-refundable credits.
  • Seniors' own credits: the parent may have age and pension amounts of their own to claim. A list of credits is on Canadian tax credits.

Missed It for Past Years?

Use Change my return to add it to the last ten years. If a DTC approval for the person is coming, wait for it, then claim both together.

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Caregiver Credit Questions

What is the Canada caregiver credit for 2026?

Up to $8,773 for an infirm dependant 18 or older (reduced when their net income exceeds $20,601), or $2,740 for an infirm child under 18 or added to the spouse or eligible dependant amount.

Do I have to live with the person to claim the caregiver credit?

No. The person must depend on you regularly and consistently for basic necessities, but you do not have to live together.

Can I claim the caregiver credit for my parent?

Yes, if your parent has a physical or mental impairment and depends on you for support. The amount is reduced as the parent's net income rises.

Do I need a doctor's note for the caregiver credit?

You do not send one, but CRA may ask for a signed statement from a medical practitioner. An approved disability tax credit certificate generally satisfies this.

Can two people share the caregiver credit?

Yes. If more than one person supports the same dependant, the claim can be split, but the total cannot exceed the maximum.

Sources: CRA, Canada caregiver credit; 2026 indexation table; RC4064. Checked October 2026. Line 30425 depends on the dependant's income; the software works out the exact figure.

Last reviewed October 5, 2026 against CRA and Government of Canada sources. How we check our facts.