In 2012, the full caregiver amount is $4,402 providing you with a maximum tax credit of $660.30 (15% of $4,402). 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 $15,033. It expires where the dependant’s income is $19,435 ($4,402+$15,033). Each of these amount is indexed.
If you are eligible for family caregiver amount, the amount is increased by $2,000 to $6,402.