Caregiver Tax Credits (Canada)

Multigenerational Home Renovation Tax Credit

A refundable federal tax credit for renovating a home to create a self-contained secondary unit so a senior aged 65 or older, or an adult eligible for the Disability Tax Credit, can live with a qualifying relative. CRA's page for the 2025 tax year allows up to $50,000 in qualifying expenditures for each qualifying renovation that is completed, and calculates the credit at 14.5% of eligible costs to a maximum of $7,250 for each claim. Those are CRA's 2025 tax-year figures — check the current-year page before you rely on an amount.

Canada Caregiver Credit

A federal non-refundable tax credit for Canadians supporting a spouse, common-law partner, or dependent relative with a physical or mental impairment. It reduces the federal income tax you owe but does not produce a refund if you owe no tax. For the 2026 tax year the CRA indexes the Canada caregiver amount at $8,773 for an infirm dependant 18 or older (line 30425 for a spouse, common-law partner or eligible dependant, 30450 for another infirm dependant) and $2,740 for each infirm child under 18, a dependent spouse or common-law partner, or an eligible dependant (2025: $8,601 and $2,687). The amount is reduced by the dependant's net income above the Canada caregiver net income threshold of $20,601 for 2026 (2025: $20,197).

Medical Expense Tax Credit

A federal non-refundable tax credit for eligible medical expenses paid for yourself, your spouse or common-law partner, or your dependants. For the 2026 tax year CRA's indexation chart sets the 3% of net income ceiling at $2,890 (2025: $2,834): you claim the part of your eligible expenses above the lesser of 3% of your net income and that ceiling.