How to Claim the Canada Caregiver Amount for Infirmity

Each tax year, both professional preparers and individuals filing their own returns face decisions about claiming credits for family members whose health has changed. Beyond the Spousal Amount, the Canada Caregiver Amount is an important but often complex credit that is reported on Schedule 5 of the T1 return. Below is a clear summary of the main rules, who can claim, and key documentation considerations to keep in mind.

Claiming the Canada Caregiver Amount for a spouse

This section explains when you can claim the Canada Caregiver Amount for a spouse, common-law partner, or other eligible dependants, including minor and adult children.

For tax purposes, a spouse is someone to whom the taxpayer is legally married, or a common-law partner with whom the taxpayer has lived for at least 12 consecutive months, or with whom the taxpayer had a child during the year. In cases of separation or divorce, one parent may be able to claim the Amount for an Eligible Dependant for one child per household if the child does not live with both parents.

If you claim the Canada Caregiver Amount for a spouse or other eligible dependant, note that the amount cannot be shared with another taxpayer and cannot be claimed for someone who is only visiting. For 2025, the Canada Caregiver Amount has a maximum claim of $8,624 and must be reduced if the dependant’s net income is between $8,624 and $28,798.

Additionally, you may be able to claim an extra $2,687 in respect of either the Spousal Amount or the Amount for an Eligible Dependant. If you are not claiming the dependant under those provisions (that is, not claiming an “equivalent to spouse” amount), different rules apply depending on the dependant’s age and condition.

• Claiming for infirm minors. For an infirm minor child, you can claim an additional amount of $2,687. There is no separate federal tax claim for a healthy child beyond usual credits and deductions. The claim for an infirm child may be transferred to a higher-earning spouse using Schedule 2 where applicable. If parents are separated and the child does not live with both parents at times during the year, only one parent may claim this amount.
• Claiming for infirm adults. For infirm dependants aged 18 or older, the Canada Caregiver Amount can be shared among supporting individuals, but the combined claim cannot exceed the maximum. To be eligible, the dependant’s net income must be below $28,798. If the adult dependant has earned income from prior years, RRSP contributions or other tax-reducing measures reflected on their Notice of Assessment may affect the calculation of available credits—check their assessment to confirm.

Definitions for infirmity and impairment

Understanding the difference between “infirmity” and “impairment” is essential when deciding whether to claim the Canada Caregiver Amount or, separately, the Disability Tax Credit (DTC). Schedule 5 instructions and CRA guidance clarify these terms:

• Infirmity describes a reduced physical or mental ability that creates a dependency on others. This term is generally applied when determining eligibility for the Canada Caregiver Amount.
• Impairment denotes a more severe, prolonged disability that significantly affects one or more basic activities of daily living. Persons with an impairment may qualify for the Disability Tax Credit, but that claim has additional eligibility criteria and requires completing Form T2201, the Disability Tax Credit Certificate.

Infirmity often reflects physical weakness tied to age or disease and implies a need for assistance for a considerable, though not necessarily indefinite, period. The CRA does not always require specific documentation for an infirmity claim, but it may request a signed medical statement from a qualified practitioner confirming when the condition began and how long it is expected to last.

For minor children, the CRA commonly asks for a medical note demonstrating that the child requires substantially more help attending to personal needs and care than other children of the same age, and that this dependence is expected to persist for a long and continuous period of indefinite duration.

When evaluating claims for the Disability Tax Credit, the CRA looks for conditions that are severe, prolonged (typically lasting at least 12 months beginning in the tax year), and that markedly restrict daily living activities. These are assessed on a case-by-case basis and eligibility is often determined through the medical information provided on Form T2201.

Other tax assistance available to caregivers

Caregiving often brings related tax issues, such as claiming medical expenses for attendant care or nursing home costs, and deductions or credits for home modifications to improve accessibility. When a family needs to move to a more accessible residence, there may be tax-planning strategies that reduce the overall burden.

These life changes can create opportunities to save taxes if you understand which expenses qualify and maintain appropriate documentation. If the CRA selects a return for review, providing clear, consistent medical and financial records will streamline any audit. It is common for claims related to incapacity to trigger additional review, and a tax specialist can help clarify eligibility and prepare supporting documentation if needed.

Read more advice on filing your taxes:

• Claiming your spouse and dependants on your tax return
• How tax season can bring relief to parents through credits and deductions
• Income tax brackets in Canada (updated information)
• What Canada taxes—and what it does not—when you receive unexpected money