Canada Caregiver Credit 2026: Amounts, Net Income Limits and Who Qualifies
Reviewed 5 November 2026
The Canada caregiver credit is a set of federal amounts for supporting a spouse, common-law partner, child or other relative who has a mental or physical infirmity. In the CRA's indexation table the 2026 amount is $2,740 for children under 18, a dependent spouse or common-law partner and an eligible dependant, and up to $8,773 for other infirm dependants age 18 or older, with a net income threshold of $20,601. When we checked on November 5, 2026, the table listed 2023 to 2026 and had no 2027 column.
Canada caregiver amounts for 2026 and 2025
| Item | 2026 | 2025 | 2027 |
|---|---|---|---|
| Canada caregiver amount for children under age 18, a dependant spouse or common-law partner, an eligible dependant | $2,740 | $2,687 | Not published |
| Canada caregiver amount for other infirm dependants age 18 or older (maximum amount) | $8,773 | $8,601 | Not published |
| Net income threshold for Canada caregiver amount | $20,601 | $20,197 | Not published |
| Dependant net income must be under, for the other-infirm-dependants amount | $29,374 (our arithmetic: threshold plus maximum; the CRA has not printed a 2026 figure) | $28,798 (printed by the CRA on Schedule 5 and the line 30450 page) | Not published |
The CRA line pages we saved are headed "Tax year: 2025" and print 2025 amounts; the 2026 amounts come only from the indexation table. The CRA's 2025 figures $20,197 plus $8,601 equal the $28,798 it prints, which is why the 2026 limit is shown as that sum. The CRA says the allowable amount for each dependant is reduced based on their net income, so $8,773 is a maximum and not a flat amount.
The same table also lists the basic personal amount, the Canada child benefit (dates on CCB payment dates 2026) and the old age security repayment threshold of $95,323 for 2026 (OAS clawback). Provincial and territorial caregiver amounts are separate and are not shown.
“Each year, certain personal income tax and benefit amounts are indexed to inflation using the Consumer Price Index data as reported by Statistics Canada.
Increases to tax bracket thresholds, amounts relating to non-refundable credits, and most other amounts below take effect on January 1 of the applicable year.”
“Eligibility rules and the amounts you can claim vary depending on the province or territory where you resided at the end of the year:”
Who qualifies
The CRA treats the Canada caregiver amount as three claims, depending on who the person is. Each one needs the person to have a mental or physical infirmity, and the CRA words the conditions with "generally", so read the exceptions that follow each list. The CRA's Schedule 5 (tax year 2025) lists who can be the person:
“You may be able to claim the Canada caregiver amount if, at any time in the year, one or more of the following individuals was dependent on you because of a mental or physical infirmity:
your spouse or common-law partner
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 they resided in Canada at any time in the year)”
The infirmity (impairment) condition
“For a person to be considered dependent on you because of a mental or physical infirmity, the dependency must be solely due to that infirmity. The degree of the infirmity requires the person to be dependent on you for a considerable period of time.
A temporary illness or injury is not considered to be an infirmity for the purpose of the Canada caregiver amount.”
Line 30425: spouse or common-law partner, or eligible dependant age 18 or older
“You may be able to claim the Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older if you support a spouse, common-law partner, or eligible dependant aged 18 or older who has a mental or physical impairment and you are eligible to claim that person on line 30300 or line 30400 of your tax return.
Only one claim can be made for this amount. You cannot split this amount with another person.”
“Generally, you can claim the Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older if all of the following apply:
You supported your spouse or common-law partner (line 30300) or another eligible dependant who is 18 years of age or older (line 30400)
[…]
The eligible dependant must be related to you by blood, common-law partnership, or adoption and, at the time you were supporting them and living with them, must have been one of the following:
Your parent or grandparent
Your child or grandchild
Your brother or sister
That person had a mental or physical infirmity
Their net income for 2025 was between $8,624 and $28,798”
“You may need a signed statement from a medical practitioner that shows:
when the infirmity began
how long the infirmity is expected to last
You do not need a new statement if the Canada Revenue Agency already has an approved Form T2201, Disability Tax Credit Certificate, for the applicable period.”
Line 30450: other infirm dependants age 18 or older
“Each dependant 18 years of age or older
up to $8,601 on line 30450
(cannot be someone you claimed on line 30300 or line 30400)”
“Generally, you can claim the Canada caregiver amount for other infirm dependants age 18 or older for each of your dependants who meet all of the following conditions:
They were dependent on you because of a mental or physical infirmity
[…]
They were 18 years of age or older
They were your or your spouse’s or common-law partner's:
child or grandchild
parent or grandparent
brother or sister
aunt or uncle
niece or nephew
[…]
They were a resident of Canada at any time during the year, unless they were your (or your spouse’s or common-law partner’s) child or grandchild
Their net income (line 23600 of their tax return or estimated amount if they did not file) was less than $28,798
No one else is claiming an amount for the dependant on line 30300 or line 30400 of their tax return”
“You can claim up to $8,601 for each dependant who meets all the conditions.
The allowable amount for each dependant is reduced based on their net income.”
“You cannot claim this amount in the following situations:
The dependant does not have a mental or physical infirmity, even if they are your parent or grandparent
You were required to pay child support for the dependant in the year. However, if you were separated from your spouse or common-law partner because of a breakdown in your relationship, you may choose to claim either:
the amount for a dependant on line 30450, plus any allowable amount for that child on line 31800
the deductible support payments made to your current or former spouse or common-law partner on line 22000
Claim whichever amount is better for you.”
“If you and another person supported the same dependant in the year, you can split the claim.
However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant.”
Line 30500: infirm children under 18
“Generally, you can claim the Canada caregiver amount for infirm children under 18 years of age if all of the following conditions are met:
The child was under 18 years of age at the end of the year
[…]
The child had a mental or physical infirmity that will make them dependent on others for a long, continuous period of indefinite duration
[…]
The child needs much more help with personal needs and care than other children of the same age”
“You can claim $2,687 for each eligible child.
You can claim the full amount in the year of the child's birth, death, or adoption.”
“If you and another person have shared custody, the one claiming the eligible dependant (line 30400) can claim this amount on line 30500.
If you cannot agree on who claims the amount, neither of you can claim it.”
“If you and another person made support payments, you can claim this amount only if both of you agree on who claims it.
If only you made support payments, you may not be eligible to claim the amount for that child.”
How the CRA words who counts as an eligible dependant
The CRA documents word the required relationship differently. Where the CRA documents differ, both wordings are shown side by side with their dates.
| CRA document | Page date | Relationship wording |
|---|---|---|
| Line 30425 page | 2026-09-18 | by blood, common-law partnership, or adoption (without marriage) |
| Line 30400 page | 2026-01-20 | by blood, marriage, common-law partnership, or adoption |
| Schedule 5 (T1-2025) | form 5000-S5 E (25) | by blood, marriage, common-law partnership, or adoption |
The line 30425 page (2026-09-18) words the relationship without marriage; the line 30400 page (2026-01-20) and Schedule 5 include marriage. The CRA does not explain the difference on these pages, so this page does not choose between them.
“The eligible dependant must be related to you by blood, common-law partnership, or adoption and, at the time you were supporting them and living with them, must have been one of the following:”
“The eligible dependant must be related to you by blood, marriage, common-law partnership, or adoption. At the time you were supporting them and living with them, they must have been one of the following:”
“In addition, the dependant must also be one of the following persons by blood, marriage, common-law partnership, or adoption:”
How it works with the eligible dependant amount (line 30400)
The CRA ties the caregiver amounts to the spouse (line 30300) and eligible dependant (line 30400) claims. For 2025 Schedule 5 adds $2,687 to the calculation on line 30300 or line 30400 when the person is infirm; in the 2026 indexation table the corresponding maximums are $16,452 and $14,829 without it and $19,192 and $17,569 with it.
| Maximum amount for an eligible dependant | 2026 | 2025 |
|---|---|---|
| Net income at or below the 29% bracket threshold | $16,452 | $16,129 |
| Same, if eligible for the Canada caregiver amount | $19,192 | $18,816 |
| Net income at or above the 33% bracket threshold | $14,829 | $14,538 |
| Same, if eligible for the Canada caregiver amount | $17,569 | $17,225 |
“If the eligible dependant had a mental or physical infirmity, you may also be eligible to claim one of the Canada caregiver amounts.”
“If your spouse or common-law partner had a mental or physical infirmity, you may also be eligible for the Canada caregiver amount.”
“Claim this amount if, at any time in the year, you supported an eligible dependant and their net income from line 23600 of their return (or the amount that it would be if they filed a return) was less than your basic personal amount (plus $2,687 if the eligible dependant was dependent on you because of a mental or physical infirmity).”
“If the eligible dependant is 18 years of age or older and dependent on you because of a mental or physical infirmity, see line 30425 of this schedule.
If the eligible dependant is under 18 years of age at the end of the year, you may claim one of the following amounts:
$2,687 on line 30500 of your return for each eligible dependant who is your (or your spouse's or common-law partner's) child
$2,687 in the calculation of line 30400 if the eligible dependant does not meet the definition of child below”
“If the dependant is your (or your spouse's or common-law partner's) infirm child under 18 years of age, you must claim the Canada caregiver amount on line 30500 instead of line 51100.”
“You cannot split this amount with another person. Once you claim this amount for a dependant 18 years of age or older, no one else can claim this amount or an amount on line 30425 of their return for that dependant.
[…]
If you cannot claim an amount on line 30400 of your return for an eligible dependant 18 years of age or older because you have a spouse or common-law partner, you may still be able to claim the Canada caregiver amount for other infirm dependants age 18 or older on line 30450 of your return.”
“You can claim this amount except if:
[…]
Another person in your household is making this claim (each household is allowed only one claim for this amount, even if there is more than one dependant in the household)
[…]”
2027
When we checked on November 5, 2026, the CRA indexation table (page dated 2026-03-12) listed 2023 to 2026, and its only mention of 2027 was in a footnote about the Canada Groceries and Essentials Benefit. No 2027 caregiver amount or net income threshold is shown on this page. The 2027 amounts are shown only when the CRA prints them.
Frequently asked questions
Who qualifies for the Canada caregiver credit?
Generally, the CRA lets you claim a Canada caregiver amount when someone who is dependent on you because of a mental or physical infirmity is your spouse or common-law partner, your (or your partner's) child or grandchild, or, if they resided in Canada, your (or your partner's) parent, grandparent, brother, sister, uncle, aunt, niece or nephew (CRA Schedule 5, T1-2025). The CRA's line 30450 page says the dependency must be solely due to the infirmity, for a considerable period of time, and that a temporary illness or injury is not an infirmity for this purpose. It also says you cannot claim the amount for a dependant who has no infirmity, even a parent or grandparent, and that child support you were required to pay for the dependant can bar the claim, except that when you were separated from your spouse or common-law partner because of a breakdown in the relationship you may choose between the dependant amount and the deductible support payments.
How much is the Canada caregiver credit for 2026?
The CRA's indexation table (page dated 2026-03-12) lists $2,740 for 2026 for the Canada caregiver amount for children under age 18, a dependant spouse or common-law partner and an eligible dependant, and a maximum of $8,773 for other infirm dependants age 18 or older, with a net income threshold of $20,601. The $8,773 is a maximum: the CRA's line 30450 page says the allowable amount for each dependant is reduced based on their net income. The 2025 figures in the same table are $2,687, $8,601 and $20,197. When we checked on November 5, 2026, the table had no 2027 column.
What is the net income limit for the Canada caregiver amount for other infirm dependants?
For the 2025 tax year the CRA's line 30450 page and Schedule 5 print a dependant net income of less than $28,798 (the 2025 threshold $20,197 plus the $8,601 maximum). The CRA had not printed a 2026 limit when we checked on November 5, 2026; adding the 2026 indexation table's threshold and maximum gives $29,374, which is our arithmetic and not a CRA figure. The CRA also requires the dependant to be a resident of Canada at any time during the year unless they are your (or your spouse's or common-law partner's) child or grandchild, and says the claim is not available if someone else is claiming an amount for the dependant on line 30300 or line 30400.
Can I claim the caregiver credit for a parent?
Possibly. The CRA's line 30450 page lists a parent or grandparent of you or your spouse or common-law partner as a possible dependant only if the parent was dependent on you because of a mental or physical infirmity, was 18 or older, was a resident of Canada at any time during the year, had net income under the line 30450 limit, and nobody else was claiming an amount for them on line 30300 or line 30400. It says you cannot claim the amount for a parent or grandparent who has no infirmity, and that a temporary illness or injury is not an infirmity. Schedule 5 (T1-2025) says a dependant claimed on line 30450 "cannot be someone you claimed on line 30300 or line 30400", so a parent who is your eligible dependant under line 30400 is the basis of a line 30425 claim instead.
Is there a caregiver credit for a child with a disability?
Yes, for a child under 18 whose infirmity makes them dependent on others for a long, continuous period of indefinite duration and who needs much more help with personal needs and care than other children of the same age, the CRA's line 30500 page allows $2,687 for the 2025 tax year for each eligible child (the 2026 table amount is $2,740). If the child does not live with both parents throughout the year, generally only the parent who claims the child on line 30400 can claim it, although the CRA says you may still be able to claim line 30500 if, for example, you claimed your spouse on line 30300 or the child's income is too high for line 30400. With shared custody, if you cannot agree who claims, neither of you can. If support payments were made, you can claim only if both payers agree; if only you made support payments, you may not be eligible.
How does the Canada caregiver credit work with the eligible dependant amount?
The CRA's line 30400 page says that if an eligible dependant had a mental or physical infirmity you may also be eligible for a Canada caregiver amount. Which line it goes on depends on who the dependant is (CRA Schedule 5, tax year 2025). For an infirm child under 18 who is your or your spouse's or common-law partner's child, Schedule 5 says "you must claim the Canada caregiver amount on line 30500 instead of line 51100"; an eligible dependant under 18 who does not meet the definition of child gets $2,687 in the calculation of line 30400; an eligible dependant 18 or older gets $2,687 in the line 30400 calculation and up to $8,601 on line 30425. In the 2026 indexation table the maximum amount for an eligible dependant is $16,452 ($19,192 if eligible for the caregiver amount) at or under the 29% bracket threshold, and $14,829 ($17,569) at or over the 33% threshold. Each household is allowed only one line 30400 claim, and you generally cannot claim line 30400 for a child you had to pay child support for, apart from the separation and agreement situations the CRA describes. The CRA documents word the relationship differently: the line 30425 page (2026-09-18) says "by blood, common-law partnership, or adoption", while the line 30400 page (2026-01-20) and Schedule 5 say "by blood, marriage, common-law partnership, or adoption".
Has the CRA published 2027 Canada caregiver amounts?
When we checked on November 5, 2026, the CRA's indexation table (page dated 2026-03-12) listed the years 2023 to 2026 and no 2027 column, and its line 30300, 30400, 30425, 30450 and 30500 pages were headed "Tax year: 2025". So no 2027 caregiver amount or net income threshold is shown. The amounts shown for 2026 come only from the indexation table.
Do I need a doctor to claim the Canada caregiver amount?
The CRA's line 30425 page says you may need a signed statement from a medical practitioner showing when the infirmity began and how long it is expected to last, and that you do not need to supply another statement if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for the applicable period. The CRA's line 30400 page says the CRA may request a statement and that, for children under 18, it should also show that the child needs ongoing and significantly more help than other children their age.
More Canada pages
Sources
Amounts and wording come from the CRA pages below. We fetched them with plain curl on November 5, 2026; each is saved word for word with its SHA-256 in the project test fixtures.
- CRA: Indexation adjustment for personal income tax and benefit amounts (2026-03-12)
- CRA: Line 30300, Spouse or common-law partner amount (2026-01-20)
- CRA: Line 30400, Amount for an eligible dependant (2026-01-20)
- CRA: Line 30425, Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older (2026-09-18)
- CRA: Line 30450, Canada caregiver amount for other infirm dependants age 18 or older (2026-09-14)
- CRA: Line 30500, Canada caregiver amount for infirm children under 18 years of age (2026-09-14)
- CRA: Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants (T1-2025) (form 5000-S5 E (25))
FedRateCalc is not affiliated with the Government of Canada, the Canada Revenue Agency or any provincial or territorial government. Their pages are the official reference. This page gives no financial, tax or legal advice. Checked on November 5, 2026.