The Canada Caregiver Credit (CCC) in 2025 offers critical support for Canadians who provide care to a spouse, dependent, or other family member with a physical or mental impairment.
This non‑refundable tax credit reduces your income tax payable, easing the financial burden of caregiving. Here’s everything you need to know about eligibility, claim amounts, and the claiming process.
Who Can Claim the Caregiver Credit?
You may be eligible for the CCC if you support, at any point during the tax year:
- A spouse or common-law partner with a physical or mental impairment
- A child or grandchild, or extended family member (parent, grandparent, sibling, aunt, uncle, niece, or nephew) with such an impairment, who depends on you for basic needs like shelter, food, or clothing
- The dependent must have a recognized impairment and residency in Canada during the year
Credit Amounts You Can Claim
| Care Recipient | Base Amount | Top-up |
|---|---|---|
| Spouse / Common-Law Partner | $2,616 | Additional up to $8,375 if net income between $8,397–$28,041 |
| Eligible Dependants 18+ | $2,616 | Additional up to $8,375 if net income between $8,397–$28,041 |
| Children Under 18 | $2,616 per child | No top-up available |
| Other infirm dependants 18+ (e.g., relatives) | — | Up to $8,375 each if dependant meets criteria |
Eligibility Requirements in Detail
- Dependent’s Impairment: Must have a physical or mental impairment requiring regular support. A doctor’s note may be needed unless a Disability Tax Credit (T2201) is already on file.
- Income Thresholds: For top-up amounts up to $8,375, the dependant’s net income must fall within the range of approximately $8,397 to $28,041.
- One Claim Per Dependant: Multiple caregivers can contribute to support, but the total claim across all returns must not exceed the allowed maximum.
How to Claim the CCC in 2025
- Collect documentation: If required, gather a medical practitioner’s statement or ensure the person has a valid T2201 certificate.
- Fill Schedule 5 on your T1 return:
- Line 30300: Spouse or partner base amount
- Line 30400: Dependants base amount
- Line 30425: Top-up amount for eligible recipients
- Line 30450: Other infirm dependants 18+
- Line 30500: Children under 18
- File on time: File your return before the April 30, 2025 deadline (June 15 for self-employed) to ensure timely processing.
The Canada Caregiver Credit (2025) provides valuable tax relief for Canadians caring for loved ones with impairments.
With base amounts of $2,616, and top-up opportunities up to $8,375, eligible caregivers can substantially reduce their tax burden. Just ensure you meet eligibility criteria, file the right forms, and submit on time.
FAQs
Can I claim both the base amount and the top-up?
Yes—start with the base amount ($2,616), then check eligibility for the top-up up to $8,375 depending on your dependant’s income.
Do I need a doctor’s note?
Only if the CRA does not already hold a valid T2201 Disability Tax Credit certificate for the dependent. Otherwise, you may be asked to provide one.
