This credit is available from year 2012 and subsequent years. This is not a standalone credit but enhances some of the other credits if you are eligible. You will get refundable credit of 15% of $2,000.
Here is the list of the credit that can be enhanced.
· spouse or common-law partner amount (line 303 of the Schedule 1, Federal Tax);
· amount for an eligible dependant (line 305 of the Schedule 1, Federal Tax);
· amount for children under age 18 at the end of the year (line 367 of the Schedule 1, Federal Tax);
· amount for infirm dependants age 18 or older (line 306 of the Schedule 1, Federal Tax); and
· caregiver amount (line 315 of the Schedule 1, Federal Tax)
If you are eligible to claim the credit above then you are eligible for the Family Care Giver Credit provided the dependent meets one of the conditions below,.
· For an individual age 18 or older, the individual must be dependent on you by reason of a mental or physical infirmity.
· For a child under the age of 18, the child must have a medical or physical infirmity and as a result of that infirmity is, and is likely to be for a long continued period of indefinite duration, dependent on others for significantly more assistance in attending to the child's personal needs and care when compared to children of the same age.
You can get more information from CRA.