In 2012, the full amount for infirm dependants age 18 or older is $6,402, which includes the $2,000 family caregiver amount, providing you with a maximum tax credit of $960.30 (15% of $6,402). The credit is a non-refundable tax credit. The amount is reduced dollar by dollar by your dependant’s net income (line 236 of his or her tax return) excess of $6,420. It expires where the dependant’s income is $12,822 ($6,402+$6,420). Each of these amounts is indexed.