Canada caregiver amount- Federal
In January 2018, the federal government changed the scope
of the definition of caregiver by adding that the person
being provided care must have an impairment.
.
Therefore, you cannot claim an amount for dependants, who
do not have impairment, in physical or mental functions,
including a parent or grandparent who was 65 years of age or
older.
See the following link for the Canada Caregiver amount:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/canada-caregiver-amount.html
To claim the caregiver amount, you must first add the person as
a dependant, even if he or she is not a ?true? dependant ? except
to calculate the credit. You can add more than one person if you
were the caregiver for these individuals.
To add a dependant to your file, please follow the steps
below:
1. Under the "Interview" tab, on line "Family
head" or the first person, click "Add a
dependant" which is located to the right on this line,
2. Complete the "Dependant Identification" page. Please note that it is not possible to indicate in
the field "Marital status" that the dependant is married or
has a common-law spouse, because you cannot file the tax returns of
the couple within your file. Therefore, in your file, you must
choose "single" as the marital status of the dependant.
To file the tax return of a dependant who
has a spouse, you must do it in a separate family.
3. Even if you must add the dependant to your file in order
to claim an amount for this person, please know that you are not
required to file his or her tax return along with yours. In the
"Dependant identification" page on the line "Does this
taxpayer require a tax return?", answer "No" in the
field located on your right.
Once you have entered the dependant's information, please follow
these steps:
1.On the "Left-side menu on the Interview tab" of the
dependant's file, select "Medical and disability".
2.On the page generated on the right, click on
the plus "+" icon to the right of the
line "Infirmity and disability amounts for the
dependant".
3.On the page entitled "Dependant's infirmity and
disability", enter the required information. NOTE, you
must answer the third line which reads as follows. "Does the
dependant's infirmity provide entitlement to the Canada caregiver
amount?" The answer is mandatory.
4. It should be noted that the CRA may ask for
a signed statement from a medical practitioner indicating the
nature of the impairment. The note should also indicate that this
person depends on others because of this deficiency of physical or
mental functions.
5. At the bottom of the "Dependant's infirmity and
disability" page, you can share this amount with your spouse by
answering the last four (4) questions.
The program will generate Schedule 5 and fill
complete the sections that best apply to the dependant's income and
defer the schedule 5 non-refundable credit to line
30400. In addition, if the person has a disability, if
applicable, the "Disability Amount" will be transferred to
line 31800 of your federal return if the dependent's income
is not too high.
ID: 20201123111458NA.xml
Webpage: KPA370-20201123111458NA.htm
