An infirm dependant is one who has “an impairment of physical or mental
functions.” A child under 18 will be considered to be “infirm” only if he
or she is likely to be, for an indefinite duration, dependent on others for
significantly more assistance in attending to personal needs, compared to
children of the same age. This person can be claimed for the Canada
It is interesting to note that with the new Canada Caregiver Credit, there
is no longer a requirement that the dependant reside with the taxpayer. Nor
does the CRA have any specific documentation requirements. However, CRA may
ask for a signed statement from a medical practitioner verifying when the
impairment started and how long it is expected to continue. In the case of
children under 18, CRA will want to know whether the child will be
dependent on other adults for a specific or an indefinite period of time.
Remember also, there are some options for claiming the credit in the year
of separation, divorce or co-habitation, so be sure you know these new
Essential Tax Facts.
A disabled dependant is one who has a “severe and prolonged impairment in
mental or physical functions.” To qualify as disabled, a Disability Tax Credit Certificate (T2201) must be completed and
signed by a medical practitioner to certify that the individual is
disabled. In addition, CRA must accept the certificate.
Other credits for infirm and disabled taxpayers include:
* Child Care Deduction
– An enhanced child care deduction of up to $11,000 can be claimed for
disabled dependants, but only if they qualify for the Disability Amount and
have a Disability Tax Credit certificate, signed by a medical practitioner
and accepted by CRA.
* Disability Supports Deduction
– A medical doctor must certify that the supports, including attendant care
are required; a Disability Tax Credit certificate is not required.
* Disability Amount
– claimed for severe and prolonged disabilities expected to last more than
12 months. A Disability Tax Credit certificate signed by a medical
practitioner is required to make this claim.
* Medical Expenses
— The amounts claimable here fall into two categories: 1) expenses for your
own nuclear family – yourself, your spouse (including common-law) and minor
children; and 2) a claim for the infirm adults you may be supporting: adult
children, parents, grandchildren, siblings, uncles, aunts, nephews, nieces,
All the various credits providing tax relief for families who are dealing
with the costs of supporting the sick or disabled are often interconnected,
and often audited.
originally appeared in the
Knowledge Bureau Report, © 2018 by The Knowledge Bureau, Inc. Reprinted with permission. All
rights reserved. Follow Evelyn Jacks on Twitter
@EvelynJacks. Visit her blog at www.evelynjacks.com.
Evelyn Jacks’ latest book,
NEW ESSENTIAL TAX FACTS: How to Make the Right Tax Moves and Be
Audit-Proof, Too will be published in February and is now available for pre-order.
Notes and Disclaimer
©2018 by Fund Library. All rights reserved.
The foregoing is for general information purposes only and is the opinion
of the writer. No guarantee of investment performance is made or implied.
It is not intended to provide specific personalized advice including,
without limitation, investment, financial, legal, accounting or tax advice.