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).
If your dependant (your partner, your minor child, your eligible dependant, or your other dependant aged 18 or older) is either disabled or impaired and depends on you for support, you are probably able to claim the Canada caregiver amount for them.
An individual is considered to depend on you for support if they rely on you to regularly and consistently provide them with some or all of the basic necessities of life, such as food, shelter and clothing.
If this person qualifies for the disability amount, you do not need any additional documentation to make this claim.
If this person does not qualify for the disability amount, the CRA may request a doctor’s note showing when the impairment began and what the duration of the impairment is expected to be. You should get a doctor’s note and keep it on file in case the CRA asks to see it.
Rules for minor children
Only claim the Canada caregiver amount if your child is disabled or impaired compared to other children of the same age. In other words, a newborn or toddler is not impaired simply because it’s a newborn or toddler.
Your doctor’s note should state that the child, because of an impairment in physical or mental functions, is and will continue to be dependent on others for an indefinite duration and that this dependence means they need much more assistance for their personal needs and care compared to children of the same age.