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: The Canada Revenue Agency (CRA) might ask for a signed statement from your doctor stating the nature of the impairment, when it began, what the duration of the impairment is expected to be, and confirming that the person is, and will continue to be, dependent on others because of the impairment.
Amounts you might be able to claim
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 amount. Starting 2017, the Canada caregiver tax credit replaces the infirm dependant credit, the caregiver credit, and the family caregiver amount.
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 tax credit.
Refer to the CRA’s website for more information on disability related tax credits and deductions.