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Dependant and CareGiver Benefits in Canada

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In Canada, we are fortunate to have access to the various benefit, credit, and incentives programs delivered to Canadians through the tax system.

Dependant and Care Giver benefits

What is the Canada caregiver credit?

Do you support a spouse, common-law partner, or dependant with a physical or mental impairment? The Canada caregiver credit (CCC) is a non-refundable tax credit that may be available to you.

Who can you claim this credit for?

You may be able to claim the CCC if you support your spouse or common-law partner with a physical or mental impairment.

You may also be able to claim the CCC for one or more of the following individuals if they depend on you for support because of physical or mental impairment:

  • your or your spouse’s or common-law partner’s child or grandchild
  • your or your spouse’s or common-law partner’s parent, grandparent, brother, sister, uncle, aunt, niece, or nephew (if resident in Canada at any time in the year)

Note: 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. 

The amount for an eligible dependant

Can you claim the amount for an eligible dependant?

Claim this amount if, at any time in the year, you supported an eligible dependant and their net income was less than your basic personal amount (or your basic personal amount plus an additional amount, if they were dependent on you because of an impairment in physical or mental functions).

If you have not claimed an amount for the year on line 30300 of your return, you may be able to claim this amount for one dependant if, at any time in the year, you met all the following conditions at once:

  • You did not have a spouse or common-law partner or, if you did, you were not living with, supporting, or being supported by that person
  • You supported the dependant in 2021
  • You lived with the dependant (in most cases in Canada) in a home you maintained. You cannot claim this amount for a person who was only visiting you

In addition, at the time you met the above conditions, the dependant must also have been either:

  • your parent or grandparent by blood, marriage, common-law partnership, or adoption
  • your child, grandchild, brother or sister by blood, marriage, common-law partnership, or adoption and was under 18 years of age or had an impairment in physical or mental functions

Child-care expenses

If you hired someone to look after a child (or children) who lives with you while you earned income from a job or went to school (under specific conditions), that amount can be deducted, reducing your taxable income.

There are many refundable and/or non-refundable credits available 

  • Canada child benefit
  • Goods and services tax/harmonized sales tax (GST/HST) credit
  • Provincial or territorial benefits
  • Working income tax benefit
  • Ontario Trillium Benefit and the Ontario Senior Homeowners’ Property Tax Grant
  • Canada Pension Plan (CPP). CPP is based on your earnings while working
  • Old Age Security (OAS). OAS is based on how long you have lived in Canada

Maximize Your Tax Return

Filing Taxes can help you figure out how the tax benefits for dependants works out in various scenarios. Our professionals take into account the laws in your jurisdiction, so you get the maximum benefits of claiming dependants no matter where in the country you live. If you would like a tax accountant to file your return, book a call with our tax expert to file your taxes from start to finish. Experts at Filing Taxes will be happy to assist you in this pursuit. To speak with an experienced accountant, contact Filing Taxes either at 416-479-8532 or [email protected] Schedule an NTR engagement appointment with us and take the first step towards proper management of your finances.

Disclaimer: The information provided on this page is intended to provide general information. The information does not consider your personal situation and is not intended to be used without consultation from accounting and financial professionals. Salman Rundhawa and Filing Taxes will not be held liable for any problems that arise from the usage of the information provided on this page.

Salman Rundhawa
Salman Rundhawa
Salman Rundhawa is the founder of Filing Taxes. Salman provides valuable tax planning, accounting, and income tax preparation services in Toronto, Mississauga, Oakville, and Hamilton.

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