Canada Caregiver Credit (CCC): Eligibility, Amounts, and How to Claim

The Canada Caregiver Credit (CCC) plays an important role in supporting Canadians who care for loved ones with long-term health conditions or disabilities.

Many families rely on caregiving support to help their loved ones maintain independence and a high quality of life. However, caregiving often comes with emotional, time, and financial pressures that can be difficult to manage alone.

Our 2025 guide covers everything caregivers need to know about this government benefit, including who qualifies, how much can be claimed, income thresholds, and step-by-step instructions to ensure you receive the tax relief you are entitled to.

What is the Canada Caregiver Credit?

The Canada Caregiver Credit (CCC) is a non-refundable tax credit that provides financial relief if you support a spouse, common-law partner or eligible dependent family member who is mentally or physically impaired.

The CCC helps caregivers offset some of the costs of providing daily care and support to dependents unable to fully care for themselves due to illness, disability or aging. 

This tax relief recognizes the vital role of informal caregivers in enabling loved ones to continue living comfortably and independently.

Prior to 2017, Canada had three different caregiver-related non-refundable tax credits:

• Caregiver credit: claimed for co-resident spouses, common-law partners or adult dependents with impairments
• Infirm dependent credit: claimed for non co-resident relatives with impairments
• Family caregiver tax credit: claimed for minor dependents with impairments

The eligibility rules and calculations for claiming these three credits were complex and varied.

To simplify and unify caregiver tax relief, the federal government introduced the Canada Caregiver Credit, which consolidated the above credits into one. Now, caregivers can use one streamlined set of criteria to determine eligibility and calculate their claim.

This simplification makes it easier for caregivers to receive the tax relief they deserve without having to determine which specific credit applies to their situation. The CCC recognizes the unified challenges faced by all caregivers, regardless of the dependent’s age or living arrangements.

Who Can Claim the Canada Caregiver Credit?

You may be eligible to claim the Canada Caregiver Credit (CCC) if you support an individual who depends on you due to a physical or mental impairment. Eligible dependents include:

• A child or grandchild of yours, your spouse, or your common-law partner
• A parent, grandparent, sibling, uncle, aunt, niece, or nephew of you, your spouse, or your common-law partner, provided they lived in Canada for part of the tax year.

The dependent must have lived in Canada at some point during the tax year, but does not need to live with you to qualify. Only one caregiver per household can claim the CCC for a given dependent; if multiple caregivers live together, they must decide who will claim the credit.

To qualify for the CCC, you must meet six of the following criteria:

• You regularly provide support such as help with preparing food, household tasks, personal care, medication, or attending medical appointments.
• You support the dependent with basic necessities: food, shelter, and clothing.
• The dependent has a prolonged physical or mental impairment expected to last indefinitely.
• You have not claimed another tax credit for the dependent (e.g., spouse amount or eligible dependent amount).
• The dependent’s net income is below the annual threshold where the CCC begins to phase out.
• You may need to provide a medical practitioner’s statement certifying the impairment.

If you meet these conditions, you may claim the CCC based on your relationship to the dependent.

CCC Claim Amounts for 2025

The amount you can claim through the Canada Caregiver Credit varies based on your relationship to the dependent. Here are four key claim amounts for the 2025 tax year:

Source: Canada caregiver credit – Canada.ca

What documents are required to support a Canada Caregiver Credit (CCC) claim?

When claiming the CCC, you should be prepared to provide:

• A signed statement from a medical practitioner documenting the dependent’s impairment, duration since onset, and need for support.
• Proof that you provide regular and substantial support to the dependent, such as receipts for living expenses, medical costs, or disability aids.
• Details on the dependent’s living arrangements, income, and your relationship.

You do not need to submit these documents unless requested by CRA. All records should be retained for at least six years in case of an audit.

How to Claim the Canada Caregiver Credit

Follow these five steps to claim the CCC when filing your taxes:

Step 1: Determine your eligible claim amount by referencing the maximums outlined above based on your relationship to each dependent. Remember that amounts begin to phase out once the dependent’s net income exceeds $19,666 for 2024 (Source).

Step 2: Complete Schedule 5 of your tax return and provide information on each dependent you are claiming. Be sure to include their net income, living arrangements, and your relationship.

Step 3: Transfer the applicable amounts from Schedule 5 to the appropriate lines of your return:

• Lines 30300 and 30425 for a spouse or common-law partner
• Lines 30400 and 30425 for an adult child dependent
• Line 30500 for child dependents under 18
• Line 30450 for additional adult dependents

Step 4: File supporting medical documentation or Form T2201 for Disability Tax Credit if requested by CRA.

Step 5: Submit your return using tax filing software or mail your forms to the CRA.

When You Cannot Claim the Canada Caregiver Credit

There are five certain scenarios when you may not claim the CCC, including:

• If someone else in your household has already claimed the spouse amount or the eligible dependent amount for the same person.
• If you and another caregiver cannot agree on who will claim the CCC for a shared custody child dependent.
• If you were the only person making mandatory support payments for a child (such as court-ordered child support).
• If the dependent’s net income exceeds the threshold at which the CCC begins to phase out.
• If you cannot provide medical documentation proving the dependent’s prolonged impairment, if requested.

While the Canada Caregiver Credit offers meaningful tax relief, it’s important to understand the conditions that may disqualify you from claiming it.

Whether it’s due to another household member already claiming related credits, income thresholds, or lack of required documentation, knowing these limitations in advance can help you avoid errors and ensure your tax return is accurate.

If you’re unsure about your eligibility, consulting a tax professional or reviewing CRA guidelines can provide clarity and help you maximize your available credits.

How is the Canada Caregiver Credit (CCC) split between multiple caregivers?

If you and another person both support the same dependent relative, you may be able to split the CCC claim. The total of both your claims cannot exceed the maximum amount per dependent.

For example, two siblings could split the claim for a parent, as long as they coordinate their claims so the total does not exceed the maximums of $2,616 on line 30400 and $8,375 on line 30425.

However, you cannot split the CCC for a child dependent with another caregiver (such as an ex-spouse) without a signed agreement detailing who will claim the amounts.

If you’re looking to explore more financial support programs and tax credits available in Canada, check out our guides on other key benefits, including:

• Canada Workers Benefit
• GST/HST Credit

The bottom line

Providing full-time care for loved ones with disabilities or aging-related impairments represents a major financial commitment. The Canada Caregiver Credit offers meaningful tax relief to informal caregivers by reducing their overall tax burden.

By understanding the key rules and requirements, you will ensure that you receive the full tax credit to which you are entitled.

FAQs about Canada Caregiver Credit