This information is for individuals who are preparing returns for the tax year 2016 or before. Canada Caregiver amount for infirm children under age 18 - Only one parent (either mother or father) can claim an amount for each infirm child under the age of 18 but both parents should be living together with the infirm child from last year to claim this tax credit amount. Canada caregiver credit: If you have a dependant under the age of 18 who’s physically or mentally impaired, you may be able to claim up to an additional $2,295 for 2021 and $2,273 for 2020 in calculating certain non-refundable tax credits. This form feeds lines 303, 304, 305, and 307 on your client’s tax return. Lisa is married and supports an infirm adult child whose net income for the year is $18,000. Position: No; the EDC and the Canada caregiver credit for an infirm child under 18 years of age must be claimed by the same parent in respect of the same child. If your spouse is infirm, the Canada caregiver amount consists of a supplement of $2,182 to the spouse or common-law partner amount. Canada caregiver amount for spouse or common-law partner: 5110: 51100: Canada caregiver amount for a dependant (other than an infirm child under 18 year of age) 5112: 51120: Total number of dependants: 5117: 51170: Number of full weeks in attendance at a designated educational institution or secondary school: 5118: 51180 Starting in 2017, the following non-refundable tax credits have been combined into the Canada caregiver amount : Infirm dependant credit; Caregiver credit; Family caregiver amount; Note: If you qualify for this credit, it will automatically be applied to your return in H&R Block's tax software. To get the credit for your client, you’ll most likely fill out Schedule 5 (Amounts for Spouse or Common Law Partner and Dependants). Income Tax Act s. 118(1)(b.1) The federal Child Amount Tax Credit is no longer available for 2015 and later taxation years. By Sean Cooper Please note that in 2017, the Caregiver Amount, the Amount for Infirm Dependants and the Family Caregiver Amount have all been discontinued and replaced by the Canada Caregiver Amount. Starting in 2017, the Canada caregiver amount replaces the: family caregiver amount, amount for infirm dependants age 18 or older (line 306), and; caregiver amount (line 315). This person can be claimed for the Canada Caregiver Credit. Canada caregiver credit (CCC) As proposed in the 2017 federal budget, in 2017 three existing tax credits – the infirm dependant credit, caregiver credit and family caregiver tax credit – will be replaced by a single credit, the Canada caregiver credit (CCC). A child under 18 will be considered to be “infirm” only if he or she is likely to be, for an indefinite duration, dependant on others for significantly more assistance in attending to personal needs, compared to children of the same age. 2. So instead of claiming $11,809, which is the amount you would claim for spouse who is not infirm, you can claim $13,991. If your client has an infirm child under the age of 18, you’ll have to complete Schedule 1 before claiming the credit on line 367. Canada caregiver amount. Line 30500 Canada Caregiver Amount for Infirm Children Under 18 / Provincial Child Credits. The Canada Caregiver Credit is complicated for infirm spouses and common-law partners because you may be able to claim the Mini CCC of $2,150 in conjunction with the spousal amount. For infirm dependants 18 or older, the amount for 2021 is $7,348 and the 2020 amount is $7,276. ; If your dependant (your partner, your minor child, your eligible dependant, or your other dependant aged 18 or older) is either disabled or impaired, you are probably able to claim the Canada caregiver amount for them.