Canada Caregiver Credit
Do you support a spouse or common-law partner, or a dependent with a physical or mental impairment? The Canada caregiver credit (CCC) is a non-refundable tax credit that may be available to you.
The CCC combines three previous credits: the caregiver credit, the family caregiver credit, and the credit for infirm dependents age 18 or older. If you previously claimed any or all of these credits and your situation remains the same as in 2016, then your 2017 CCC claim will stay about the same as in 2016. In some cases, your claim may increase.
However, the one exception is that the previous caregiver credit for people who support a parent or grandparent, who is 65 years of age or older, living with them, and who does not have a physical or mental impairment, is no longer available.
In order to claim these tax credits the CRA requires supporting documentation indicating that the dependent requires additional care when compared to peers. The most commonly accepted supporting documentation is an approval for the disability tax credit, or a letter from their doctor indicating what the dependents impairments are and what types of additional care they require. Hetherington & Hodson can help you and your dependent, whether it be a relative, child or spouse navigate this process and help ensure that you receive the full benefit of the disability tax credit and the Canada Caregiver Credit.
Additionally, if you are a resident of Manitoba and provide unpaid caregiver services to a friend or family member you may be eligible for the Manitoba Primary Caregiver tax credit.