Tax credit may be available if
parent or grandparent (over 65) lives with you, even if they are not your dependent.
If, at any time in the tax year, you (either alone or with another person) maintained a dwelling and your or your spouse or
common-law partner's parent or grandparent aged 65 or older lived with you, you may be able to claim the Caregiver Amount tax credit. This non-refundable tax credit is reduced when the
net income of the parent or grandparent exceeds a certain level. Check the tables of
non-refundable personal tax credits for the tax credit amounts, and income threshold levels.
The parent or grandparent must at the time have been a resident of Canada, and the tax credit is
not available if they were just visiting you.
This tax credit is also available when certain other dependent relatives are living with you (see below), but for other relatives the tax credit is not available unless the relative is dependent on you due to mental or physical infirmity.
Tax credit may be available if dependent relative lives with you.
If, at any time in the tax year, you (either alone or with another person) maintained a dwelling where you and a dependent relative lived, you may be able to claim the Caregiver Amount tax credit.
The dependent must have been 18 years of age or over, and dependent on you due to a mental or physical infirmity. This tax credit is reduced if the dependent's income exceeds a certain level. The dependent must be your child or grandchild, or your or your spouse or common-law partner's sibling, niece, nephew, aunt, or uncle (for parent or grandparent see above). They must have been
a resident of Canada, and the tax credit is not available if they were just visiting you.
See our tables of
non-refundable tax credits for the caregiver tax credit amounts federally and by province/territory.
For more information on the caregiver tax credit, see the Canada Revenue Agency (CRA) web page
Line 315 - Caregiver amount.
resident of canada means a SIN card.