The Canada caregiver credit (CCC) is a federal non-refundable tax credit for people who support a spouse, common-law partner or other family member with a mental or physical infirmity. It is not a single line on the tax return. It is spread across five lines, and the line decides the amount. The table shows each line with its 2026 and 2025 amounts.
How to read this table: these are claim amounts, not payments. The federal credit is the lowest federal tax rate multiplied by the amount claimed. The 2026 column is for the return filed in spring 2027; the 2025 column is the return most people filed in spring 2026.
| Return line | Person supported | 2026 amount | 2025 amount | How the amount works |
|---|---|---|---|---|
| Line 30300 | Spouse or common-law partner who depends on the claimant because of a mental or physical infirmity | $2,740 | $2,687 | Added to the claimant's basic personal amount before the spouse's or partner's net income is subtracted |
| Line 30400 | Eligible dependant with an infirmity (age 18 or older, or under 18 and not the claimant's or their spouse's child) | $2,740 | $2,687 | Added to the claimant's basic personal amount before the dependant's net income is subtracted |
| Line 30425 | The same spouse, partner or adult eligible dependant already claimed on line 30300 or 30400 | $8,773 | $8,601 | Maximum. Reduced by the person's net income over the threshold, then by the amount claimed for them on line 30300 or 30400 |
| Line 30450 | Each infirm adult dependant who is not claimed by anyone on line 30300 or 30400 | $8,773 | $8,601 | Maximum for each dependant. Reduced by the dependant's net income over the threshold |
| Line 30500 | Each of the claimant's (or their spouse's or partner's) infirm children under 18 at the end of the year | $2,740 | $2,687 | Flat amount for each child, with no income test. Schedule 5 is not needed |
Source: Canada caregiver credit — Personal income tax — Canada.ca; Canada caregiver credit — Documents needed to support your claim — Canada.ca; Indexation adjustment for personal income tax and benefit amounts — Canada.ca (Canada caregiver amount, 2026 and 2025 columns); Indexation adjustment — Canada caregiver amount for other infirm dependants and its net income threshold (2026 and 2025 columns); Indexation adjustment — spouse or common-law partner amount when the Canada caregiver amount applies (2026 and 2025 columns); Line 30300 – Spouse or common-law partner amount — Canada.ca; Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older — Canada.ca; Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older — Canada.ca; Line 30500 – Canada caregiver amount for infirm children under 18 years of age — Canada.ca; Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants (T1-2025, form 5000-S5); Line 30400 – Amount for an eligible dependant — Canada.ca; Changing a tax return — Canada.ca. In effect from January 1, 2026 to December 31, 2026; checked October 8, 2026.
This page is education, not tax advice. The claim that applies to a household depends on its own facts; the notice of assessment and CRA My Account show what was actually allowed.
How much is the Canada caregiver credit in 2026?
The Canada Revenue Agency (CRA) indexes the caregiver amounts every year. For the 2026 tax year there are two figures:
- $2,740 for a spouse or common-law partner, an eligible dependant, or a child under 18 with an infirmity (lines 30300, 30400 and 30500).
- Up to $8,773 for an infirm dependant aged 18 or older (lines 30425 and 30450).
Because the credit is non-refundable, the tax saved is the lowest federal rate, 14% for 2026, multiplied by the amount claimed. That puts the federal value of the smaller amount at $383.60 and the federal value of the full larger amount at $1,228.22. A caregiver whose federal tax is already zero gets nothing more from it. The federal and provincial tax brackets show where the 14% rate sits.
How to read this table: the 2026 figures come from the CRA's indexation table. The CRA publishes the Schedule 5 base amount and the lower bound for line 30425 with each year's tax package, so the 2026 versions were not out on October 8, 2026.
| Figure | 2026 tax year | 2025 tax year |
|---|---|---|
| Canada caregiver amount for a spouse or partner, an eligible dependant, or a child under 18 | $2,740 | $2,687 |
| Maximum Canada caregiver amount for infirm dependants age 18 or older (lines 30425 and 30450) | $8,773 | $8,601 |
| Net income threshold (the maximum starts to shrink above this net income) | $20,601 | $20,197 |
| Schedule 5 base amount (nothing is left at or above this net income) | Not yet published; see the calculation below | $28,798 |
| Lowest net income at which line 30425 can apply | Not yet published; see the calculation below | $8,624 |
| Largest spouse or common-law partner amount when the caregiver amount applies (claimant's net income at or below the start of the 29% bracket) | $19,192 | $18,816 |
| Largest spouse or common-law partner amount when the caregiver amount applies (claimant's net income at or above the start of the 33% bracket) | $17,569 | $17,225 |
Source: Canada caregiver credit — Personal income tax — Canada.ca; Canada caregiver credit — Documents needed to support your claim — Canada.ca; Indexation adjustment for personal income tax and benefit amounts — Canada.ca (Canada caregiver amount, 2026 and 2025 columns); Indexation adjustment — Canada caregiver amount for other infirm dependants and its net income threshold (2026 and 2025 columns); Indexation adjustment — spouse or common-law partner amount when the Canada caregiver amount applies (2026 and 2025 columns); Line 30300 – Spouse or common-law partner amount — Canada.ca; Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older — Canada.ca; Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older — Canada.ca; Line 30500 – Canada caregiver amount for infirm children under 18 years of age — Canada.ca; Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants (T1-2025, form 5000-S5); Line 30400 – Amount for an eligible dependant — Canada.ca; Changing a tax return — Canada.ca. In effect from January 1, 2026 to December 31, 2026; checked October 8, 2026.
What income is too high for the Canada caregiver credit?
The income test looks at the dependant’s net income (line 23600 of their return, or an estimate if they do not file). The caregiver’s own income does not reduce the caregiver amounts.
For lines 30425 and 30450, the maximum of $8,773 is reduced dollar for dollar once the dependant’s net income passes $20,601 in 2026. On Schedule 5 the CRA does this with a single “base amount”: the threshold plus the maximum. For 2025 that base amount was $28,798. The CRA had not published the 2026 Schedule 5 on October 8, 2026, but the same sum on the 2026 figures gives $29,374, the net income at which nothing is left.
Two lines work differently:
- Lines 30300 and 30400 add $2,740 to the claimant’s basic personal amount and then subtract the spouse’s or dependant’s whole net income. For 2026 the largest spouse amount with the caregiver amount included is $19,192 for claimants whose own net income is at or below the start of the 29% bracket, and $17,569 for claimants whose own net income is at or above the start of the 33% bracket. The CRA’s table lists the same two maximums for an eligible dependant.
- Line 30500 has no income test. It is a flat $2,740 for each qualifying child.
Who can claim the Canada caregiver credit, and for whom?
The CRA’s starting test is support. A person is dependent on the claimant if they regularly and consistently rely on the claimant for basic necessities of life, such as food, shelter and clothing. The dependency has to be solely due to the infirmity, and a temporary illness or injury does not count.
How to read this table: relatives of the claimant's spouse or common-law partner count the same way as the claimant's own. Which pair of lines applies depends on whether the person qualifies as a spouse, an eligible dependant, or another dependant.
| Person with the infirmity | Condition | Residency rule | Return lines |
|---|---|---|---|
| Spouse or common-law partner | Has a mental or physical infirmity and is supported by the claimant | No residency condition stated; a non-resident spouse's net world income is used | 30300 and 30425 |
| Child or grandchild (the claimant's or their spouse's or partner's) | Depends on the claimant for support because of a mental or physical infirmity | No Canadian residency condition on the CRA's caregiver credit list. Line 30400 also requires living with the claimant in a home the claimant maintains | 30400 and 30425, or 30450 (age 18 or older); 30500 (child under 18) |
| Parent, grandparent, brother, sister, aunt, uncle, niece or nephew (the claimant's or their spouse's or partner's) | Depends on the claimant for support because of a mental or physical infirmity | Must have resided in Canada at any time in the year. A person who was only visiting does not count | 30400 and 30425 (parent, grandparent, brother or sister living with the claimant), or 30450 |
Source: Canada caregiver credit — Personal income tax — Canada.ca; Canada caregiver credit — Documents needed to support your claim — Canada.ca; Indexation adjustment for personal income tax and benefit amounts — Canada.ca (Canada caregiver amount, 2026 and 2025 columns); Indexation adjustment — Canada caregiver amount for other infirm dependants and its net income threshold (2026 and 2025 columns); Indexation adjustment — spouse or common-law partner amount when the Canada caregiver amount applies (2026 and 2025 columns); Line 30300 – Spouse or common-law partner amount — Canada.ca; Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older — Canada.ca; Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older — Canada.ca; Line 30500 – Canada caregiver amount for infirm children under 18 years of age — Canada.ca; Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants (T1-2025, form 5000-S5); Line 30400 – Amount for an eligible dependant — Canada.ca; Changing a tax return — Canada.ca. In effect from January 1, 2026 to December 31, 2026; checked October 8, 2026.
Three points catch people out:
- Age is not an infirmity. The CRA states that line 30450 cannot be claimed for a dependant without a mental or physical infirmity, even a parent or grandparent.
- Friends and in-laws beyond the list do not qualify. The list of relatives is closed, although a spouse’s or partner’s relatives are included.
- Child support changes the answer. A person who was the only parent required to pay child support for a child generally cannot claim that child on line 30400, 30450 or 30500. The CRA sets out exceptions for a year of separation and for parents who both paid support and agree on the claimant.
How does each line work: 30300, 30425, 30450 and 30500?
Line 30300 and line 30425: an infirm spouse or common-law partner
Line 30300 is the ordinary spouse or common-law partner amount. When the spouse depends on the claimant because of an infirmity, $2,740 is added to the calculation for 2026. Line 30425 then tops the claim up so that the total reaches as much as $8,773. Schedule 5 works it out in this order: the base amount minus the spouse’s net income (to the maximum), minus whatever was already claimed on line 30300.
Three examples for 2026, each with a claimant on the full basic personal amount of $16,452:
- Spouse with $5,000 of net income. Line 30300 is $14,192. That is already more than the $8,773 maximum, so line 30425 is zero. The caregiver amount still added $2,740 to line 30300, worth $383.60 of federal tax.
- Spouse with $12,000 of net income. Line 30300 is $7,192. Line 30425 adds $1,581, for a combined $8,773. Without the infirmity the spouse amount would have been $4,452, so the caregiver rules added $4,321 of claim, worth $604.94.
- Spouse with $24,000 of net income. Line 30300 is zero, because the income is above $19,192. Line 30425 is $5,374, worth $752.36.
The pattern explains the CRA’s lower bound for line 30425. The top-up only starts once the line 30300 claim falls below the maximum, which for 2026 is a spouse’s net income above $10,419 for most claimants, or above $8,796 for claimants in the 33% bracket. The CRA’s 2025 wording, “between $8,624 and $28,798”, is the same sum on 2025 figures.
The same two-step calculation applies to an eligible dependant aged 18 or older claimed on line 30400: a parent, grandparent, child, grandchild, brother or sister who lives with a claimant who has no spouse or partner to claim.
Line 30450: other infirm dependants aged 18 or older
Line 30450 is the line for an adult child who has a spouse or partner and supports a parent, because a claimant who lives with a spouse cannot use line 30400 for another adult. For 2025 the CRA’s conditions were:
- The dependant was dependent on the claimant because of a mental or physical infirmity and was 18 or older.
- The dependant was the claimant’s (or their spouse’s or partner’s) child, grandchild, parent, grandparent, brother, sister, aunt, uncle, niece or nephew.
- The dependant was a resident of Canada at some time in the year, unless they were a child or grandchild. A person who was only visiting does not count.
- The dependant’s net income was less than the base amount, $28,798 for 2025.
- No one else claims the dependant on line 30300 or line 30400.
The amount can be claimed for more than one dependant. Two examples for 2026:
- A parent with $18,000 of net income is under the $20,601 threshold, so the claim is the full $8,773.
- A parent with $24,000 of net income leaves $5,374, worth $752.36 of federal tax.
A parent’s net income includes pensions such as Old Age Security and CPP, so the figure to check is the parent’s line 23600, not their employment income.
Line 30500: infirm children under 18
Line 30500 is a flat $2,740 for 2026 for each of the claimant’s (or their spouse’s or partner’s) children who:
- was under 18 at the end of the year,
- has an infirmity that will make them dependent on others for a long, continuous period of indefinite duration, and
- needs much more help with personal needs and care than other children of the same age.
The full amount applies in the year of the child’s birth, death or adoption, and Schedule 5 is not needed for this line.
How do spouses and families split the Canada caregiver credit?
Most of the caregiver lines belong to one person. Only one can be shared.
How to read this table: splitting means two people each claiming part of the same amount for the same dependant in the same year.
| Return line | Can it be split? | CRA rule |
|---|---|---|
| Line 30300 | No | Only one spouse or common-law partner may claim the amount in a year |
| Line 30400 | No | One claim per household. If two people could claim the same dependant and cannot agree, neither can claim |
| Line 30425 | No | Only one claim can be made and it cannot be split with another person |
| Line 30450 | Yes | People who supported the same dependant can split the claim. The combined claims cannot be more than the maximum for that dependant |
| Line 30500 | No | Claimed once per child. Either spouse can claim it for a child living with both, and all or part can be transferred to the other spouse through Schedule 2 (line 32600) |
Source: Canada caregiver credit — Personal income tax — Canada.ca; Canada caregiver credit — Documents needed to support your claim — Canada.ca; Indexation adjustment for personal income tax and benefit amounts — Canada.ca (Canada caregiver amount, 2026 and 2025 columns); Indexation adjustment — Canada caregiver amount for other infirm dependants and its net income threshold (2026 and 2025 columns); Indexation adjustment — spouse or common-law partner amount when the Canada caregiver amount applies (2026 and 2025 columns); Line 30300 – Spouse or common-law partner amount — Canada.ca; Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older — Canada.ca; Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older — Canada.ca; Line 30500 – Canada caregiver amount for infirm children under 18 years of age — Canada.ca; Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants (T1-2025, form 5000-S5); Line 30400 – Amount for an eligible dependant — Canada.ca; Changing a tax return — Canada.ca. In effect from January 1, 2026 to December 31, 2026; checked October 8, 2026.
How that plays out for couples and siblings:
- Spouses caring for each other. Only one spouse can claim line 30300 for the other in a year, and line 30425 follows that claim.
- A couple supporting a parent. Either spouse can make the line 30450 claim, because a spouse’s parent counts, or they can split it. Since the credit is non-refundable, the claim only has value on a return with federal tax left to reduce.
- Siblings supporting a parent. Brothers and sisters who all supported the parent can split line 30450 in any proportion. For a parent under the threshold in 2026, an even split between two siblings is $4,386.50 each. The combined claims cannot be more than the maximum for that parent.
- Parents of an infirm child. Line 30500 is claimed once per child. When the child lives with both parents, either can claim it, and all or part can be transferred to the other spouse through Schedule 2 and line 32600. When parents live apart, the parent who claims the child on line 30400 makes the line 30500 claim, and with shared custody and no agreement, neither can.
What documents can the CRA ask for?
Nothing is attached for the caregiver credit when the return is filed. The CRA’s instruction is to keep records in case it asks later.
How to read this table: the signed statement is a letter from a medical practitioner, not a CRA form.
| Document | What it shows | When it is needed |
|---|---|---|
| Signed statement from a medical practitioner | When the infirmity began and how long it is expected to last | Only if the CRA asks. Nothing is sent with the return |
| Signed statement for a child under 18 | Also that the child will likely stay dependent on others for a long and continuous period of indefinite duration, and needs much more help with personal needs and care than other children of the same age | Only if the CRA asks |
| Approved Form T2201, Disability Tax Credit Certificate | Replaces the signed statement for the period the certificate covers | Already on file with the CRA |
| Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants | The calculation for lines 30300, 30400, 30425 and 30450 | Attached to a paper return; line 30500 does not need it |
Source: Canada caregiver credit — Personal income tax — Canada.ca; Canada caregiver credit — Documents needed to support your claim — Canada.ca; Indexation adjustment for personal income tax and benefit amounts — Canada.ca (Canada caregiver amount, 2026 and 2025 columns); Indexation adjustment — Canada caregiver amount for other infirm dependants and its net income threshold (2026 and 2025 columns); Indexation adjustment — spouse or common-law partner amount when the Canada caregiver amount applies (2026 and 2025 columns); Line 30300 – Spouse or common-law partner amount — Canada.ca; Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older — Canada.ca; Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older — Canada.ca; Line 30500 – Canada caregiver amount for infirm children under 18 years of age — Canada.ca; Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants (T1-2025, form 5000-S5); Line 30400 – Amount for an eligible dependant — Canada.ca; Changing a tax return — Canada.ca. In effect from January 1, 2026 to December 31, 2026; checked October 8, 2026.
The approved Form T2201 is the same certificate used for the disability tax credit. The two credits are separate: the caregiver credit needs an infirmity, not an approved certificate, but a certificate on file removes the need for a separate medical statement. A dependant who is approved for the disability tax credit and cannot use all of the $10,341 disability amount for 2026 may also be able to transfer the unused part to a supporting relative on line 31800, in addition to the caregiver amount.
How to claim the Canada caregiver credit
- Work out which line fits. Spouse or partner: lines 30300 and 30425. Adult eligible dependant living with a claimant who has no spouse: lines 30400 and 30425. Any other infirm adult relative on the list: line 30450. Child under 18: line 30500.
- Get the dependant’s net income. It is line 23600 of their return, or an estimate if they did not file. For a non-resident spouse, the CRA uses net world income in Canadian dollars.
- Complete Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants. Certified tax software fills it in from the dependant’s details; on a paper return the schedule is attached.
- Enter the results on lines 30300, 30400, 30425 and 30450. For line 30500, enter the number of children on line 30499 and the total on line 30500.
- Claim the provincial or territorial amount on Form 428. Provinces and territories other than Quebec have their own caregiver amounts with their own figures and rules, and Yukon is the only one with an amount for an infirm child under 18. Quebec residents follow Revenu Québec’s rules for the provincial return.
The return is due on the usual date; the Canadian tax deadline guide lists it. The income tax calculator estimates the federal and provincial tax that a non-refundable credit would be reducing.
What if the credit was missed or the CRA asks for proof?
If the CRA asks for proof, it is normally a request for the signed medical statement described above, or confirmation of the dependant’s income and relationship. An approved Form T2201 already on file covers the medical part.
If the credit was missed, an assessed return can be changed once the notice of assessment has arrived. The CRA lists three routes:
How to read this table: the amounts and thresholds of the tax year being changed apply, not the current year's.
| Route | How | CRA processing time |
|---|---|---|
| "Change my return", in the CRA account | Online, under Tax returns, after the notice of assessment has arrived | 2 weeks |
| ReFILE, in certified tax software | Online, for a return that was filed with certified tax software | 2 weeks |
| Form T1-ADJ, T1 Adjustment Request | By mail to the tax centre, with supporting documents attached | 19 weeks |
Source: Canada caregiver credit — Personal income tax — Canada.ca; Canada caregiver credit — Documents needed to support your claim — Canada.ca; Indexation adjustment for personal income tax and benefit amounts — Canada.ca (Canada caregiver amount, 2026 and 2025 columns); Indexation adjustment — Canada caregiver amount for other infirm dependants and its net income threshold (2026 and 2025 columns); Indexation adjustment — spouse or common-law partner amount when the Canada caregiver amount applies (2026 and 2025 columns); Line 30300 – Spouse or common-law partner amount — Canada.ca; Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older — Canada.ca; Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older — Canada.ca; Line 30500 – Canada caregiver amount for infirm children under 18 years of age — Canada.ca; Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants (T1-2025, form 5000-S5); Line 30400 – Amount for an eligible dependant — Canada.ca; Changing a tax return — Canada.ca. In effect from January 1, 2026 to December 31, 2026; checked October 8, 2026.
The CRA states that a refund cannot be issued for an adjustment request made more than 10 calendar years after the end of the tax year. Questions about a specific claim go to the CRA’s individual tax enquiries line, listed on its “Contact the CRA” page.
What changes next for the Canada caregiver credit?
- 2027 figures: the CRA indexes the caregiver amounts and the net income threshold each year and lists them in its indexation table. This page is updated when the 2027 column appears.
- 2026 Schedule 5: the CRA publishes the schedule, with its base amount, as part of each year’s tax package. The derived 2026 figures on this page are replaced with the CRA’s printed ones when it is out.
- Spring 2027: the 2026 return, the first to use the $2,740 and $8,773 amounts, is filed.
Common mistakes with the Canada caregiver credit
- Claiming for a parent because of age. Without a mental or physical infirmity there is no caregiver amount, whatever the parent’s age.
- Using the caregiver’s income for the test. The threshold applies to the dependant’s net income.
- Expecting a refund. The credit is non-refundable and is lost for the year if there is no federal tax to reduce.
- Two people claiming the full amount. Siblings can split line 30450, but the total cannot be more than the maximum for the dependant.
- Trying to split line 30425. That line allows one claim and cannot be shared.
- Claiming line 30450 for someone already on line 30300 or 30400. A dependant claimed on those lines by anyone is not eligible for line 30450.
- Treating a temporary illness as an infirmity. The CRA excludes temporary illness and injury.
- Assuming the disability tax credit is required. It is not, though an approved Form T2201 replaces the medical statement.
Related credits and tools
Families claiming the caregiver credit often qualify for other disability-related help. The disability tax credit guide covers Form T2201 and the transfer of unused amounts, the RDSP guide covers long-term savings for a person approved for that credit, and the Canada Disability Benefit guide covers the monthly federal payment for working-age adults. A dependant who had to stop working may also have CPP disability benefits, covered in a separate guide. For the wider picture of pensions and tax in later life, see retirement income planning in Canada.