Claiming the Canada Caregiver Amount for a spouse
Let’s begin with making a claim for a spouse, common-law partner, or eligible dependants who are either under or over age 18.
A spouse is someone to whom the taxpayer is legally married, or a common-law spouse or partner with whom the taxpayer has lived for at least 12 consecutive months, or if the couple had a child together at any time during the year. In the case of separation or divorce, it may be possible to claim the Amount for Eligible Dependant for one child per household.
If you are making the claim for a spouse or eligible dependant, the Canada Caregiver Amount may be claimable. But it cannot be split with another taxpayer and it can’t be claimed for someone who is just visiting the taxpayer. In 2025, the Canada Caregiver Amount is a claim of $8,624, which must be reduced if dependant’s income is between $8,624 and $28,798.
In addition, you can claim $2,687 as an additional amount for the Spousal Amount or Amount for Eligible Dependant. But what if you are not making a claim for dependants under these two provisions? In other words, the dependant is not being claimed as an “equivalent to spouse” amount.
Claiming for infirm minors. In the case of an infirm minor child, it’s possible to claim $2,687 for the child. (By the way, there is no other claim on the return for a healthy child, if you are looking for it.) This claim for an infirm child can be transferred to a higher-earning spouse using Schedule 2. And if you are separated, and the child does not live with both parents at some time in the year, only one parent can make the claim.
Claiming for infirm adults. If you are making the claim for another dependant who is aged 18 or older, the Canada Caregiver Amount can be split with another supporting individual. But together, you can’t exceed the maximum claim. The dependant’s income must be less than $28,798. RRSP contributions made by the adult dependant can help if there was earned income from prior years. Check out the dependant’s Notice of Assessment or Reassessment to be sure.
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Definitions for infirmity and impairment
One area tax filers often get confused is around the criteria for making a Canada Caregiver Amount claim and, potentially, an additional claim for the Disability Amount (also known as the Disability Tax Credit or DTC) elsewhere on the return. The instructions on Schedule 5 have been enhanced this year to clarify the CRA’s position for these purposes:
Infirmity refers to a reduced physical or mental ability that leads to dependency on others. This is generally used for the purposes of claiming the Canada Caregiver Amount.
Impairment refers to a more severe and prolonged disability that significantly affects one or more basic activities of daily living. In general, impaired persons would qualify for the Disability Tax Credit; however, there are several additional requirements to meet for this claim, starting with the 16-page Form T2201, the Disability Tax Credit Certificate.
The term infirmity will generally refer to physical weakness, often due to age or disease. CRA notes that this “implies a dependency on others for a considerable but not necessarily indefinite period.”
Specific documentation is not strictly required in this case, though the Canada Revenue Agency (CRA) may ask for a signed statement from a medical practitioner verifying the impairment’s start and expected duration.
In the case of minor children, the CRA may ask for a medical note. In its guidance to taxpayers, the agency indicates the medical statement “should show that the child is dependent on others for significantly more assistance in attending to personal needs and care than other children of the same age. Due to the mental or physical infirmity, the dependence on others is expected to last for a long and continuous period of indefinite duration.”
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In short, there are significant grey areas and assessments of claims are on a case-by-case basis. The key differentiator for the purposes of claiming the Disability Tax Credit, however, is that the condition is severe, prolonged (lasting at least 12 months starting in the tax year), and markedly restricts daily living activities.
Other tax assistance available to caregivers
There are other complexities that emanate from illness and incapacity, including how to claim medical expenses when there are attendant care or nursing home costs involved, or modifications to make a home more accessible. There are also tax planning opportunities in cases when a move is required to a more accessible home.
These circumstances of illness or incapacity are triggers for potential tax savers. The secret to success? Take the time to understand the tax consequences when there are life-cycle changes in the family, and pay attention to the documentation requirements should a tax audit occur after filing. In the event of the latter, do not be alarmed. This is not unusual when claims for incapacity start to occur within the family, and a tax specialist will be able to help if you need it.
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