Is the family caregiver for under 18 applicable only for a child w / a disability ? ty

The dependant with the impairment must be:

• a person 18 years of age or older and dependent on you because of an impairment in physical or mental functions; or
• a child under 18 years of age, with an impairment in physical or mental functions. 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 children of the same age.

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. For children under 18 years of age, the statement should also show that the child, because of impairment in physical or mental functions, is and will continue to be dependent on others for an indefinite duration. This dependence means they need much more assistance for their personal needs and care compared to children of the same age. You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for the specified period.