Claiming one of your dependants as infirm means you’ll have to give a description of their physical or mental infirmity to the Canada Revenue Agency (CRA). Your description, along with other information provided in your return, will help determine if you’re eligible to claim a dependant as infirm.
Tax tip: The CRA might ask for a signed statement from your doctor stating when the impairment began and how long it’s expected to continue. For dependants under the age of 18, the statement should say that due to their impairment, they are, and will continue to be, dependant on others for an unknown duration.
If the CRA already has an approved Form T2201: Disability Tax Credit Certificate on file for your dependant, you won’t need to get a signed statement from your doctor.
What credits might I be able to claim?
Apart from the common deductions such as childcare expenses and/or medical expenses, you might also be able to claim the Canada caregiver amount* or the child disability benefit, depending on your situation. Additionally, you might also be able to transfer a disability tax credit from your spouse or common-law partner or your dependant. For more information, refer to the CRA website.
*New for 2017, the Canada caregiver amount consolidates the following 3 credits:
- The infirm dependant credit
- The caregiver credit
- The family caregiver credit
For more information on this amount and how if might impact your return, refer to the CRA website.
Where can I learn more?
- Tax credits and deductions for persons with disabilities (CRA website)
- Consolidation of Caregiver Credits (CRA website)