As of tax year 2017, Canada Revenue Agency has discontinued the Family Caregiver Amount (FCA) as a separate credit on your tax return. Instead, you can claim the Canada Caregiver Credit (CCC), a new credit that consolidates the Caregiver Amount, the Amount for Infirm Dependants 18 and older, and the Family Caregiver Amount.
However, you can still claim the Family Caregiver Amount on previous years’ tax returns.
For tax year 2016 and earlier, the FCA is a non-refundable tax credit you can claim if you cared for a dependant with an impairment in physical or mental functions. The dependant must have lived with you in order to be eligible. You can claim one FCA for each eligible dependant.
Eligibility criteria vary based on the dependant’s age:
- To claim the FCA for dependants over 18, you must also be claiming at least one of the following credits on the same return:
- You can claim the FCA for dependants under 18 as a stand-alone credit. The child’s impairment must be prolonged and indefinite, and the child must have been dependent on you for assistance with personal needs and care as compared to children of the same age.
Canada Revenue Agency (CRA) may require you to provide a signed statement from a medical practitioner indicating when the impairment began and how long it’s expected to last. If your dependant is under 18 years of age, the statement should also indicate that the child will continue to depend on others for an indefinite amount of time because of the impairment. However, you won’t need a signed statement if CRA already has an approved Form T2201, Disability Tax Credit Certificate, on file for the dependant.