The Family Caregiver Amount (FCA) provides additional tax relief for individuals who support a dependent with a prolonged physical or mental impairment. This amount may be added to one or more of the following tax credits:
This credit can be claimed for a spouse, common-law partner, child, or another dependent over the age of 18 who has a significant and ongoing impairment. The dependent must require assistance with personal care and daily needs beyond what is typical for individuals of the same age.
To claim this amount, the Canada Revenue Agency (CRA) may request a signed statement from a medical practitioner. This statement should outline when the impairment began and whether it is expected to continue indefinitely. If you support multiple dependents with impairments, you may be able to claim this amount for each eligible individual.