If you are eligible for the Canada caregiver amount for your spouse or common-law partner, or an eligible dependant 18 years of age or older, and his or her net income is between $6,902 and $23,046, you may be able to claim an amount up to a maximum of $6,883. However, you must first claim the amount of $2,150 in calculating the spouse or common-law partner amount on line 303; or the amount on line 305 for an eligible dependant 18 years of age or older.
The CRA may ask for a signed statement from a medical practitioner indicating the nature of the impairment, when it began, what its duration is expected to be, and that the person is dependent on others because of this impairment in physical or mental functions.
Answer a few questions, to find out if you can claim the caregiver amount.
Complete the appropriate part of Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, to calculate your claim and give certain details about each of your dependants. Attach a copy of this schedule to your paper return.
You can claim the caregiver amount for more than one eligible dependant.
Enter, on line 315 of Schedule 1, Federal Tax, the total amount claimed for all dependants.
Claims made by more than one person – 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 exceed the maximum amount allowed for that dependant.
If anyone (including you) can claim this amount for a dependant, no one can claim an amount on line 306 for that dependant. If anyone other than you claims an amount on line 305 for a dependant, you cannot claim an amount on line 315 for that dependant.
If you did not make this claim in a previous year, but could have, see How to change your return.
Primary Caregiver Tax Credit
Manitobans who act as a primary caregiver for a family member, neighbour, or friend may be eligible for a refundable income tax credit.
Budget 2018 announced that, effective immediately, the process for claiming the Primary Caregiver Tax Credit will be simplified. The requirement to complete an application for pre-approved by the Regional Health Authorities or Manitoba Families is eliminated. Caregivers will now only be required to complete a Registration Form, submit a copy of the form to Manitoba Finance, and continue to claim the credit on the income tax return. Individual caregivers who applied to Manitoba Health or Families between January 1, 2018 and March 12, 2018 and were approved will have their forms forwarded to Manitoba Finance for registration.
Budget 2018 also implemented a flat $1,400 annual credit available to all caregivers. The requirement to provide a minimum 90-days of care before eligibility commences remains in place.
Please find the eligibility requirements and procedure for registration, including the Registration Form, on the Primary Caregiver Tax Credit page at www.gov.mb.ca/finance/tao/caregiver.html.
*** This information was taken from the Canada Revenue Agency Website.***