In 2013, the full caregiver amount is $4,490 providing you with a maximum tax credit of $673.50 (15% of $4,490). 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 $15,334. It expires where the dependant’s income is $19,824 ($4,490+$15,334). Each of these amount is indexed.
If you are eligible for family caregiver amount, the amount is increased by $2,040 to $6,530.