If, at any time during the year, you (either alone or with another person) maintained a dwelling where you and one or more of your dependants lived, you may claim this credit for each dependant.
Eligibility
To qualify you for caregiver amount, you dependant must meet certain conditions.
How much is the credit
In 2014, the full amount is $4,530 providing you with a maximum tax credit of $679.50 (15% of $4,530). 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 $15,472. It expires where the dependant’s income is $20,002 ($4,530+$15,472). Each of these amounts is indexed.
If you are eligible for family caregiver amount, the amount is increased by $2,058 to $6,588.
More than one dependant
If you have more than one dependant who has met the conditions, you may claim the credit for each qualified dependant. You should calculate a separate claim for each such dependant.
How to claim
Complete the appropriate part of Schedule 5 to calculate the amount and claim it on line 315.
Can the parent who makes support payments claim this amount?
If you were required to make support payments for a child, you cannot claim this credit for that child. However, if you were separated from your spouse or common-law partner for only part of the year due to a breakdown in your relationship, you can still claim an amount for that child on line 315 for that year as long as you do not claim any support amounts paid to your spouse or common-law partner on line 220. You can claim whichever is better for you.
More than one person claims the amount
If you and another person support the same dependant, you can split the claim for that dependant. However, the total of your claim and the other person’s claim cannot be more than the maximum amount allowed for that dependant.
Related tax credit
If anyone (including you) can claim this amount for a dependant, no one can claim an amount on line 306, amount for infirm dependants age 18 or older, for that dependant.
If anyone other than you claims an amount on line 305, amount for an eligible dependant, you cannot claim this credit for that dependant.