In 2013, the full amount for infirm dependants age 18 or older is $6,530, which includes the $2,040 family caregiver amount, providing you with a maximum tax credit of $979.50 (15% of $6,530). 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 $6,548. It expires where the dependant’s income is $13,078 ($6,530+$6,548). Each of these amounts is indexed.