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The Canada caregiver credit helps you if you support a spouse, partner or relative with a mental or physical infirmity. For the 2025 tax year the CRA shows up to $8,601 for an infirm adult (spouse, partner, eligible dependant or other relative) and $2,687 for each infirm child under 18. For adults the amount shrinks as the dependant’s net income rises and reaches zero at $28,798.
Who counts as a dependant for the caregiver credit?
The CRA page says you can claim if you support a spouse or common-law partner with an infirmity. You can also claim for a child or grandchild, or a parent, grandparent, brother, sister, aunt, uncle, niece or nephew of you or your partner, who depends on you because of an infirmity. Relatives other than children and grandchildren must have been a resident of Canada at some point in the year. Support means contributing to living costs such as housing, food, transportation and day-to-day needs.
For the other infirm dependants (line 30450), the dependency has to be solely due to the infirmity and last a considerable period. A temporary illness or injury does not count. The page says the credit is not available for a dependant with no mental or physical infirmity, even a parent or grandparent.
How much is the credit?
There are three lines. Each one is an amount that is then reduced to a credit at the lowest federal tax rate, which was 14.5% for 2025.
| Line | Who it covers | Amount for 2025 |
|---|---|---|
| 30425 | Spouse, common-law partner or eligible dependant aged 18 or older | Up to $8,601, reduced by net income |
| 30450 | Other infirm dependants aged 18 or older | Up to $8,601 per dependant, reduced by net income |
| 30500 | Each infirm child under 18 | $2,687 per child |
On Schedule 5 the adult lines use a base of $28,798, less the dependant’s net income, with a maximum of $8,601. This is the CRA’s own formula on the form. By our calculation the full $8,601 is available when the dependant’s net income is $20,197 or less. Line 30500 is a fixed amount and does not need Schedule 5. The provincial or territorial part is worked out on your provincial Form 428, except in Quebec, where Revenu Quebec sets it. Because of that, the total tax saving is larger than the federal figures shown here, and it differs by province.
What does a worked example look like?
Take a daughter who supports her widowed mother, who has an infirmity and had a 2025 net income of $24,000. The calculation is $28,798 minus $24,000, which gives $4,798. At 14.5% the federal credit is $695.71. If the mother’s net income were $15,000 instead, the result would be above the maximum, so the amount is $8,601 and the federal credit is $1,247.15. For one infirm child under 18, the $2,687 amount gives $389.62. All three credit figures are our calculation, not CRA figures, and they cover the federal credit only.
| Dependant’s net income | Amount claimed | Federal credit at 14.5% |
|---|---|---|
| $15,000 | $8,601 | $1,247.15 |
| $24,000 | $4,798 | $695.71 |
| $28,798 or more | Nothing | Nothing |
Who claims when more than one person helps?
The amount for a spouse, partner or eligible dependant (line 30425) can be claimed only once and cannot be split. For other infirm dependants (line 30450), if you and another person supported the same dependant you can split the claim, and the total cannot go over the maximum for that person. For a child under 18, the parent who claims the child as an eligible dependant on line 30400 generally claims line 30500. With shared custody that parent claims it, and if the parents cannot agree, neither can claim. It can be claimed once per child, and you may be able to transfer all or part of it to your spouse or partner.
What proof does the CRA want?
You do not send documents with the return, but keep records. The CRA may ask for a signed statement from a medical practitioner saying when the infirmity began and how long it is expected to last. For a child under 18, the statement should also confirm that the child depends on others for a long, continuous and indefinite period and needs much more help with personal needs and care than other children the same age. You do not need the statement if the CRA already holds an approved Form T2201 for the period.
How does it work with the disability tax credit?
The CRA pages ask for a mental or physical infirmity, and they do not make a disability tax credit approval a condition. An approved T2201 simply replaces the medical statement when it is on file. The two claims can sit in the same family, and the CRA pages point to line 31800 for a disability amount transferred from a dependant. Read the disability tax credit guide and the disability tax credit page for how the certificate works.
What could change or cause problems?
The thresholds and amounts above are the ones on the CRA pages for the 2025 tax year, and Quebec residents deal with Revenu Quebec for the provincial part. You cannot claim a dependant if you were required to pay child support for that person in the year, apart from the choice the CRA describes after a separation. See also the dependent tax credit article, the home accessibility tax credit and the spouse or common-law partner amount. Official sources: Canada Revenue Agency: Canada caregiver credit, Canada Revenue Agency: line 30450 and Canada Revenue Agency: Schedule 5.
Where does this information come from?
Rules and amounts come from the Canada Revenue Agency pages for the Canada caregiver credit and lines 30425, 30450 and 30500 (tax year 2025), Schedule 5 for 2025 and the page on the 2025 federal tax rates. The credit values and the $20,197 point are our own calculations, not CRA figures. Checked on 31 October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, we collect information from open sources, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.
Frequently asked questions
Who qualifies for the Canada caregiver credit?
You qualify if you support a spouse or partner with an infirmity, or a child, grandchild, parent, grandparent, sibling, aunt, uncle, niece or nephew who depends on you because of one. The dependant must rely on you for basics such as food, shelter and clothing.
How much is the Canada caregiver credit amount in 2025?
The CRA shows up to $8,601 for an adult dependant, reduced by the dependant's net income, and $2,687 for each infirm child under 18. For adults the form subtracts the dependant's net income from $28,798, so there is no amount at $28,798 or more.
Do I need the disability tax credit to claim the caregiver credit?
No. The dependant needs a mental or physical infirmity, not a DTC approval. If the CRA asks for proof, an approved Form T2201 covering the period replaces the signed statement from a medical practitioner.
Can two siblings share the caregiver credit for a parent?
For other infirm dependants on line 30450, yes. If you and another person supported the same dependant, the claim can be split, and the combined total cannot exceed the maximum for that dependant. The spouse or eligible dependant amount on line 30425 cannot be split.
Can I claim the caregiver credit for a child with a disability?
Yes, for a child under 18 whose infirmity makes them dependent for a long, continuous and indefinite period and who needs much more help than other children the same age. You claim $2,687 on line 30500. Only one parent can claim it for the child.
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