Dependant

Who relies on the taxpayer for

support
Relative, either by blood, marriage,
common law or adoption (spouse or
CLP, child, grandchild, parent,
grandparent, brother, sister, uncle,
aunt, niece or nephew)
Support need only be provided at
some time during the year.

Family Caregiver
Not a standalone credit
If dependant is mentally or physically
impaired
Spouse or CLP, eligible dependant
amount, child <18, infirm dependant
18 or over and caregiver amount.
If tax payer has more than one
dependant who is mentally or
physically impaired, the additional
$2058 may be claimed for each

Eligible Dependants

Amount can be claimed only if the dependant is:

1. Under 18 or above 18 if mentally or physically
infirm (child, grandchild, brother or sister)
3. A parent or grandparent (without regard to their
age or infirmity)
Amount for infirm dependant (dependant does not
live with the taxpayer) age 18 or older and
caregiver has same meaning it is beneficial to
claim caregiver amount because of higher income
threshold
Only difference if dependant is not living with
taxpayer (infirm dependant over 18), must be
living with tax payer for caregiver amount.

Caregiver

Can be claimed for dependant relative:

18 or over
Ordinary lives with the taxpayer
Dependant on tax payer because of mental or physical
infirmity or age 65 or over and is parent or grandparent
of taxpayer or their spouse
Resident in Canada at some time in the year
Common with infirm
dependant

If two persons are supporting, amount may be split

More than one caregiver per dwelling may be claimed