Canada Caregiver Credit
CCC
A federal non-refundable tax credit for Canadians supporting a spouse, common-law partner, or dependent relative with a physical or mental impairment. For the 2026 tax year, you can claim up to $8,773 for an infirm dependent aged 18 or older, or up to $2,740 for an infirm child under 18. This credit reduces the amount of federal income tax you owe but does not result in a refund if you owe no tax.
Useful Tips for Applying
• You do not need the Disability Tax Credit (DTC) to claim this, though having an approved DTC (T2201) simplifies proof of impairment • You can claim this credit even if the dependent does not live with you, provided they rely on you for support • If multiple family members support the same person, the credit can be split between them
Who May Qualify
You may qualify if: • You support a spouse, partner, or dependent child/relative with a mental or physical impairment • The person depends on you regularly for help with basic needs • The person's net income is below the 2026 threshold (e.g., reduction starts after $20,601 for adults) • The impairment is certified in writing by a medical practitioner
Required Documents
• Signed medical certificate or letter from a doctor confirming the person's impairment and its duration • The dependent's net income information from their tax return • Completed Schedule 5 of your T1 income tax return
How to Apply
1. Obtain a medical certificate from the dependent's doctor confirming the impairment 2. Complete Schedule 5 when filing your annual income tax return 3. Claim the amount on Line 30425 (for spouse/eligible dependent) or Line 30450 (for other relatives aged 18+) 4. Keep the medical letter on file in case the CRA requests it for verification
Common Mistakes to Avoid
• Not claiming the credit for eligible relatives who don't live with you (e.g., parents in care homes) • Failing to have a signed medical certificate ready before filing the claim • Not realizing that the credit amount is reduced as the dependent's own income increases
Need help with this application?
The Application Helper walks you through each question on a benefit form in plain language — we guide you, never fill it for you.
Application denied?
If your application is turned down, the Appeals Guide explains filing deadlines, escalation levels, and where to find free legal and advocate help.
Accessible Compass is an independent guide — we are not a government agency and do not process applications or approve benefits. We provide general information only, not legal, medical, or financial advice. Program rules may change. Always confirm with official government sources.
