How to Claim the Canada Caregiver Credit for an Infirm Spouse or Dependant
Learn who qualifies for the Canada caregiver credit, which tax return line to use for an infirm spouse, partner, adult dependant or child, the 2025 income limits and credit amounts, what medical proof to keep, and how to claim it with the CRA in 2026.
CA Canada
Taxes & Money ~ 11 min read
12 FAQ
Updated 2026-08-27
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If you supported a spouse, common-law partner or qualifying dependant because they had a physical or mental infirmity, you may be able to claim the federal Canada caregiver credit on your 2025 tax return filed in 2026. The correct line depends on who you supported. For a spouse, common-law partner or eligible dependant age 18 or older, Schedule 5 is used and a claim may be available on line 30425. For another qualifying infirm dependant age 18 or older, you may claim up to $8,601 on line 30450 if the dependant's 2025 net income was below $28,798. For an infirm child under 18, the caregiver amount is $2,687 on line 30500 when the CRA conditions are met. You do not submit medical documents with the return, but the CRA may later ask for a signed medical practitioner's statement unless it already has an approved Disability Tax Credit certificate for the applicable period.
What you need
- Your spouse, common-law partner or qualifying dependant must have had a physical or mental infirmity that caused them to depend on you for support, as required for the applicable caregiver claim.
- You need the dependant's 2025 net income from line 23600 of their return, or a reasonable estimate if they did not file a return.
- For a spouse, common-law partner or eligible dependant age 18 or older claimed through line 30425, their 2025 net income must meet the CRA income rules for that line.
- For another infirm dependant age 18 or older claimed on line 30450, the dependant's 2025 net income must be less than $28,798.
- Complete Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, when required for your claim.
- Keep supporting records. The CRA may ask for a signed statement from a medical practitioner showing when the infirmity began and how long it is expected to last.
- You do not need a new medical statement for the applicable period if the CRA already has an approved Form T2201, Disability Tax Credit Certificate.
Eligibility
The Canada caregiver credit is a federal non-refundable tax credit for people who support certain family members who depend on them because of a physical or mental infirmity. The person must regularly and consistently rely on you for basic necessities of life such as food, shelter and clothing.
You may qualify if you support an infirm spouse or common-law partner. You may also qualify for a dependant who is your, or your spouse's or common-law partner's, child, grandchild, parent, grandparent, brother, sister, aunt, uncle, niece or nephew, subject to the rules for the specific claim line.
For line 30450, an adult dependant must be at least 18 years old, dependent on you because of a mental or physical infirmity and, unless they are your or your spouse's or common-law partner's child or grandchild, must have been resident in Canada at some time during the year. Their 2025 net income must be less than $28,798.
For a spouse, common-law partner or eligible dependant age 18 or older, the CRA's line 30425 rules apply. For 2025, the CRA states that the person's net income must be between $8,624 and $28,798 for an amount to be calculated on line 30425 after the applicable spouse or eligible dependant amount is considered.
For an infirm child under 18, the child must have a physical or mental infirmity that makes them dependent on others for a long and continuous period of indefinite duration and must need significantly more help with personal needs and care than other children of the same age.
How to do it
- Identify who you supported and which Canada caregiver credit line applies. A spouse or common-law partner may involve lines 30300 and 30425; another eligible dependant may involve lines 30400 and 30425; another infirm dependant age 18 or older may be claimed on line 30450; an infirm child under 18 may qualify for line 30500.
- Get the person's 2025 net income from line 23600 of their tax return. If they are not filing a return, estimate their net income using the CRA rules.
- Confirm that the person depended on you for support because of a physical or mental infirmity and that any age, relationship, residency and income conditions for the applicable line are met.
- Complete Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, for claims that require it.
- Enter the calculated caregiver amount on the correct line of your 2025 income tax and benefit return.
- File your return electronically through CRA-certified tax software using NETFILE if you are eligible, or file by another CRA-accepted method.
- Do not send medical documentation with your tax return. Keep it with your records in case the CRA asks to review the claim.
- Review your notice of assessment after the CRA processes the return. If the CRA requests supporting documents, respond using the instructions in its request.
Which Canada caregiver credit amount can you claim in 2026?
In 2026, Canadians are generally filing their 2025 income tax and benefit return. The Canada caregiver credit amount depends on who you supported, the person's age, their relationship to you, whether they had a physical or mental infirmity and their net income.
| Person you support | 2025 federal claim | Key amount or rule |
|---|---|---|
| Spouse or common-law partner with an infirmity | Lines 30300 and, when applicable, 30425 | A $2,687 caregiver amount is incorporated into the spouse calculation, with a possible additional amount calculated on line 30425 under Schedule 5 |
| Eligible dependant age 18 or older with an infirmity | Lines 30400 and, when applicable, 30425 | Schedule 5 determines the allowable amount based on the dependant's income |
| Other qualifying infirm dependant age 18 or older | Line 30450 | Up to $8,601 for each qualifying dependant whose 2025 net income is below $28,798 |
| Qualifying infirm child under 18 | Line 30500 | $2,687 for each qualifying child, subject to the CRA rules |
The Canada caregiver credit is non-refundable. It can reduce federal income tax you otherwise have to pay, but it does not create a payment simply because the calculated credit exceeds your federal tax payable.
How to claim the Canada caregiver credit for a spouse or common-law partner
If you supported your spouse or common-law partner during 2025 and they depended on you because of a physical or mental infirmity, the caregiver amount is connected to the spouse or common-law partner amount on line 30300.
For 2025, the CRA states that an additional Canada caregiver amount of $2,687 may be included when calculating line 30300 if your spouse or partner had a mental or physical infirmity and depended on you.
You may also be able to calculate an amount on line 30425. The CRA's 2025 line 30425 rules state that the spouse, common-law partner or eligible dependant must have net income between $8,624 and $28,798 for a line 30425 amount to apply. Complete Schedule 5 to calculate the amount correctly.
How to claim for another infirm adult dependant
Line 30450 is used for certain other adult dependants who rely on you because of a mental or physical infirmity. You may be able to claim up to $8,601 for each qualifying dependant for the 2025 tax year.
The dependant must be at least 18 years old and must be your, or your spouse's or common-law partner's, child, grandchild, parent, grandparent, brother, sister, aunt, uncle, niece or nephew. Except for a child or grandchild, the person must have been resident in Canada at some time during the year.
The dependant's 2025 net income must be less than $28,798. Use line 23600 of their return or estimate the amount if they did not file.
Can more than one caregiver claim line 30450?
Yes. If you and another person both support the same qualifying dependant, the CRA allows the line 30450 claim to be split. However, the combined amount claimed cannot exceed the maximum allowed for that dependant.
This differs from line 30425, where the CRA states that only one person can claim the amount and it cannot be split or shared.
How to claim for an infirm child under 18
You may be able to claim $2,687 on line 30500 for each qualifying child under 18 who is your child or your spouse's or common-law partner's child.
The child must have a mental or physical infirmity that will make them dependent on others for a long and continuous period of indefinite duration and must require substantially more help with personal needs and care than another child of the same age.
Special rules apply when parents are separated, have shared custody or make support payments. The CRA's line 30500 guidance should be checked before claiming in those situations.
What does dependent on you for support mean?
For the Canada caregiver credit, the CRA considers a person dependent on you for support when they regularly and consistently rely on you for basic necessities of life, such as food, shelter and clothing, because of their infirmity.
Simply being related to someone, helping occasionally or supporting an older parent who does not have a physical or mental infirmity is not enough to qualify for the caregiver credit.
What medical proof do you need?
You do not normally send medical documents when you file the tax return. Keep the documents in your records because the CRA may request them later.
The CRA may ask for a signed statement from a medical practitioner stating when the infirmity began and how long it is expected to last.
If the CRA already has an approved Form T2201, Disability Tax Credit Certificate for the person and the applicable period, the CRA states that you do not need a new medical statement for the caregiver claim.
Do you need to apply for the Disability Tax Credit first?
No. The Canada caregiver credit and the Disability Tax Credit are separate tax measures. An approved T2201 can remove the need for a new medical statement for the applicable period, but the CRA does not require every caregiver credit claimant to obtain Disability Tax Credit approval first.
Do you submit receipts or medical forms with the tax return?
No. The CRA says not to send supporting documents when filing the caregiver claim. Keep your records in case the CRA asks to review your eligibility later.
Your records should allow you to support the dependant's relationship to you, their net income and the existence and expected duration of the infirmity if requested.
How to complete Schedule 5
Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, is the CRA form used to calculate several caregiver-related claims. For a spouse or common-law partner, complete the applicable line 30300 calculation first. For an eligible dependant, complete line 30400 first. Then complete the line 30425 calculation when applicable.
For another qualifying infirm dependant age 18 or older, complete the applicable section of Schedule 5 for line 30450.
Can you claim the Canada caregiver credit online?
Yes. The caregiver credit is claimed as part of your income tax return. If you are eligible for NETFILE, you can prepare your return using CRA-certified tax software and transmit it electronically to the Canada Revenue Agency.
For the 2026 filing season, the CRA's NETFILE and ReFILE services opened on February 23, 2026. NETFILE can transmit a 2025 initial return, while ReFILE can be used for eligible amendments to 2025 and certain earlier returns.
How long does the caregiver credit take to process?
There is no separate application and no separate published processing time for the Canada caregiver credit. It is assessed as part of your tax return.
The CRA states that after an electronically filed tax return is received, the notice of assessment and any refund are usually sent within 2 weeks. A return may take longer if the CRA needs additional review or supporting information.
How much does it cost to claim?
There is no CRA fee to claim the Canada caregiver credit. If you choose paid tax software, an accountant or another tax preparer, their own service fees may apply.
Can you claim both the Canada caregiver credit and the Disability Tax Credit?
The Canada caregiver credit is separate from the Disability Tax Credit. Depending on the circumstances, other disability-related credits or transferred amounts may also be available. Each credit has its own eligibility and calculation rules.
This procedure covers the Canada caregiver credit only. Applying for or transferring the Disability Tax Credit is a separate tax procedure.
Is this the same as EI caregiving benefits?
No. The Canada caregiver credit is a non-refundable income tax credit administered by the Canada Revenue Agency. Employment Insurance caregiving benefits are separate temporary income-support benefits administered under the EI program for people who take time away from work to care for or support certain critically ill, injured or end-of-life family members.
Eligibility for one does not automatically establish eligibility for the other.
Common situations that can affect your claim
You pay child or spousal support
Support-payment rules can restrict caregiver-related claims. For example, the CRA provides special rules for a child for whom support payments are made. Check the rules for the specific tax line before claiming.
You share support for an adult dependant
A line 30450 claim may be split between people who support the same dependant, but the combined claims cannot exceed the maximum allowed. A line 30425 amount cannot be split.
Your dependant did not file a tax return
You still need their net income to calculate the caregiver credit. The CRA permits you to use an estimated net income amount if the dependant did not file a return.
Your dependant is not resident in Canada
For line 30450, a parent, grandparent, sibling, aunt, uncle, niece or nephew generally must have been resident in Canada at some time during the year. The CRA provides an exception to this residency condition for your or your spouse's or common-law partner's child or grandchild.
Canada caregiver credit checklist
- Identify your relationship to the person you supported.
- Confirm that the person had a physical or mental infirmity and depended on you for support.
- Check their age at the relevant time.
- Get their 2025 net income from line 23600 or estimate it if they did not file.
- Check whether line 30300, 30400, 30425, 30450 or 30500 applies.
- Complete Schedule 5 where required.
- Keep medical and supporting records, but do not submit them with the return unless the CRA asks.
- File the 2025 return with the CRA and keep your notice of assessment.
Frequently asked questions
How much is the Canada caregiver credit for 2025?
The amount depends on who you support. For another qualifying infirm dependant age 18 or older, the maximum amount on line 30450 is $8,601 for 2025. The caregiver amount used in the spouse, eligible dependant or infirm child calculations is $2,687, with an additional line 30425 amount potentially available for a spouse, common-law partner or eligible dependant age 18 or older.
What income limit applies to the Canada caregiver credit?
For line 30450, the infirm adult dependant's 2025 net income must be less than $28,798. For line 30425, the CRA states that the spouse, common-law partner or eligible dependant's 2025 net income must be between $8,624 and $28,798 for an amount to be calculated on that line.
Do I need a doctor's note to claim the Canada caregiver credit?
The CRA may ask for a signed statement from a medical practitioner showing when the infirmity began and how long it is expected to last. You do not send the statement with your return. If the CRA already has an approved Form T2201 for the applicable period, you do not need a new statement.
Does my dependant need to qualify for the Disability Tax Credit?
No. Disability Tax Credit approval is not a general prerequisite for the Canada caregiver credit. The two credits have separate eligibility rules. An approved T2201 for the applicable period can, however, mean that a new medical statement is not required for the caregiver claim.
Can I claim the Canada caregiver credit for my spouse?
You may qualify if you supported your spouse or common-law partner and they depended on you because of a physical or mental infirmity. The claim is calculated through Schedule 5 using line 30300 and, when applicable, line 30425.
Can I claim the caregiver credit for an elderly parent?
Yes, if the parent meets the applicable rules, including being dependent on you because of a physical or mental infirmity. For an adult parent claimed on line 30450, they must have been resident in Canada at some time during the year and their 2025 net income must be less than $28,798.
Can two people split the Canada caregiver credit?
A line 30450 claim for an adult infirm dependant may be split between people who support the same dependant, provided the combined amount does not exceed the maximum allowed. The amount on line 30425 cannot be split or shared.
Can I claim the Canada caregiver credit for a child under 18?
You may be able to claim $2,687 on line 30500 for a qualifying child under 18 who has a mental or physical infirmity, needs much more help with personal needs and care than other children of the same age, and is expected to remain dependent for a long, continuous period of indefinite duration.
Do I send medical documents with my tax return?
No. The CRA instructs taxpayers not to send supporting documents with the caregiver claim. Keep them in your records in case the CRA asks for them later.
Can I claim the caregiver credit online?
Yes. You can claim it when completing your income tax return using CRA-certified tax software and transmit the return through NETFILE if you meet the NETFILE eligibility rules.
How long does the Canada caregiver credit take to process?
The credit has no separate processing period because it is assessed with your income tax return. The CRA says a notice of assessment and any refund are usually sent within 2 weeks after an electronically filed return, although reviews can take longer.
Is the Canada caregiver credit the same as EI caregiving benefits?
No. The Canada caregiver credit is a federal non-refundable tax credit claimed on an income tax return. EI caregiving benefits are separate income-support benefits for eligible people who take time away from work to care for or support certain critically ill, injured or end-of-life family members.
Official sources
Canada caregiver creditCanada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or olderCanada caregiver amount for other infirm dependants age 18 or olderCanada caregiver amount for infirm children under 18 years of ageSpouse or common-law partner amountAmount for an eligible dependantSchedule 5 - Amounts for Spouse or Common-Law Partner and DependantsDisability-Related Information 2025NETFILE - Tax software for filing personal taxesSending a tax returnRelated procedures
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