Am I able to claim the Canada caregiver amount as I am the Caregiver for my mother who is 92 and lives alone in her own home?

To claim the caregiver amount, or caregiver tax credit, you, your spouse or common-law partner, need to keep a home where your dependents live. The dependents may be yours or belong to your spouse or common-law partner. They must also be 18 years old, or older, and have a physical or mental impairment. If the dependent is a parent or grandparent, either yours or your spouse’s or common-law partner’s, the dependent must be 65 years old, or older. In addition, each dependent must also have a net income below a certain threshold. An individual is considered to depend on you for support if they rely on you to regularly and consistently provide them with some or all of the basic necessities of life, such as food, shelter and clothing. 

However, the one exception is that the previous caregiver credit for people who support a parent or grandparent, who is 65 years of age or older, living with them, and who does not have a physical or mental impairment, is no longer available.

What are the conditions that apply?

• To receive the amount, you must fill out certain parts of Schedule 1 in your return, as well as give information on Schedule 5, Amounts for spouse or common-law partner and dependants.
• You also need a signed statement from a medical doctor about the impairment.
• The dependant with the impairment must be 18 or older. If it is a child under 18, the impairment must be prolonged and indefinite and the child must be dependent on you for assistance in attending to personal needs and care when compared to other children of the same age.

When you file your income tax return, do not send any documents. Keep them in case CRA asks to see them. The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and what the duration of the impairment is expected to be.