$7,999 Caregiver Credit in 2025: Caring for a loved one with a physical or mental impairment is both an emotional and financial responsibility. To help ease the burden, the Government of Canada offers the Canada Caregiver Credit (CCC)—a non-refundable tax credit aimed at Canadians who provide care for family members in need of assistance due to a serious impairment in physical or mental functioning. In 2025, the maximum benefit available through this credit has increased to $8,375, making it one of the most impactful tax relief measures for caregivers.
Whether you’re supporting an elderly parent, a disabled spouse, or a child with special needs, understanding the caregiver credit can help you reduce your tax bill and provide much-needed support. This article breaks down everything you need to know, from eligibility criteria to claim procedures.
$7,999 Caregiver Credit in 2025
The Canada Caregiver Credit is one of the most generous tax credits available for Canadians providing essential care to loved ones with serious impairments. In 2025, with a maximum of $8,375 per dependant, the CCC is a meaningful tool to offset the hidden costs of caregiving—whether you’re helping a parent, spouse, or child.
Understanding eligibility, knowing what documentation is required, and properly completing your tax return can ensure you receive the full benefit. If you’re providing regular care for someone in need, take the time to explore the CCC—you may be eligible for thousands of dollars in tax savings.
| Feature | Details |
|---|---|
| Maximum Credit | Up to $8,375 per eligible dependant |
| Eligibility | Canadians supporting a spouse, common-law partner, or dependant with a serious physical or mental impairment |
| Income Threshold | Credit begins reducing at dependant net income over $18,783, eliminated at $28,041 |
| Claim Lines | Lines 30300, 30400, 30425, 30450, 30500 (Schedule 5) |
| Medical Proof Required | Signed statement or approved Form T2201 (Disability Tax Credit Certificate) |
| Official CRA Resource | Canada.ca – Caregiver Credit |
What Is the Canada Caregiver Credit?
The Canada Caregiver Credit (CCC) is a federal non-refundable tax credit introduced in 2017. It replaced three older credits—the Caregiver Amount, Family Caregiver Amount, and Credit for Infirm Dependants—to simplify the system and extend support to more Canadians.
The CCC helps offset the costs associated with caring for a loved one who is physically or mentally impaired and relies on you for daily living activities.
Being a non-refundable credit means it reduces the amount of federal income tax you owe, but it won’t generate a refund if your tax payable is already zero.
Who Can Claim the Canada Caregiver Credit?
You may be eligible to claim the CCC if you provide regular care and support for an individual with an impairment in physical or mental functions. Eligible relationships include:
- Your spouse or common-law partner
- Your child, grandchild, parent, grandparent
- Your sibling, aunt, uncle, niece, or nephew
- These relationships also extend to those of your spouse or common-law partner
Note: The dependant must reside in Canada at some point during the year, and you must provide regular and consistent support such as food, shelter, or medical care.
How Much Can You Claim in 2025?
The amount you can claim varies based on your relationship to the dependant, their age, and their net income.
1. Spouse or Common-Law Partner
- Line 30300: Base amount for spouse/partner – $2,616
- Line 30425: Additional Canada Caregiver Credit – up to $8,375 (reduced based on their net income over $18,783)
2. Eligible Dependant Over 18
- Line 30400: Claim $2,616
- Line 30425: Claim up to $8,375 (adjusted for dependant’s income)
3. Children Under 18 with Impairments
- Line 30500: Claim $2,616 if the child is dependent due to mental or physical impairments
4. Other Adult Dependants
- Line 30450: Claim up to $8,375 per person (not a spouse or eligible dependant already claimed elsewhere)
Income Phase-Out Rules
The caregiver amount begins to phase out when the dependant’s net income exceeds $18,783, and it is completely eliminated once their income exceeds $28,041.
For example:
- If your dependent parent earns $22,000, you may still claim a partial amount based on the difference between the credit and their income level.
- You cannot claim the credit if your dependant earns more than $28,041 (as of 2025 CRA thresholds).
Documentation Required
You are not required to submit documentation when filing your return, but you must keep it available if CRA asks. You may need:
- A signed statement from a medical practitioner describing the nature and duration of the impairment
- Form T2201 – Disability Tax Credit Certificate (optional, but simplifies the process)
- Documentation proving your support and relationship to the dependant
How to Claim the $7,999 Caregiver Credit in 2025?
Step-by-Step Guide:
- Gather documentation (medical certificate or Form T2201)
- Determine eligibility (ensure the dependant qualifies under CRA rules)
- Fill out Schedule 5 on your tax return
- Enter amounts on applicable lines (30300, 30400, 30425, 30450, 30500)
- Keep supporting documents in case CRA requests them
Real-Life Examples
Example 1: Caring for an Elderly Parent
Alice supports her 78-year-old father, who lives with her and has limited mobility. His income is $19,000 annually.
- Alice may claim line 30450, with a reduced amount from the full $8,375 due to her father’s income.
Example 2: Child with Special Needs
Michael’s 11-year-old daughter has autism and needs continuous supervision.
- Michael may claim $2,616 on line 30500, provided he has medical documentation confirming the impairment.
Additional Considerations
Shared Support Situations
If multiple people support the same dependant, you can split the credit, but the total combined amount cannot exceed the maximum limit.
Claiming for More Than One Dependant
You may be eligible to claim the credit for more than one dependant, especially if you are supporting both parents or multiple adult children with impairments.
Changes in Living Arrangements
If your dependant only lived with you for part of the year, you may still qualify, but CRA will look at the duration and consistency of support.
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Frequently Asked Questions (FAQs)
Q1: Is the caregiver credit refundable?
No. The CCC is a non-refundable tax credit. It lowers the amount of tax you owe but does not result in a cash refund.
Q2: What if my dependant’s impairment is temporary?
You can still claim the credit if a qualified medical professional confirms the impairment and its expected duration.
Q3: Can I claim CCC if I live in a different household from my dependant?
Yes, as long as you provide consistent financial or caregiving support, even if the dependant does not live with you.
Q4: Can I claim CCC and Disability Tax Credit (DTC)?
Yes. The Canada Caregiver Credit can be claimed in addition to the Disability Tax Credit, if you or the dependant qualify.
Q5: How do I prove I supported the dependant?
Documentation such as grocery receipts, rent payments, or transfer records can help demonstrate financial support if CRA asks.
