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.
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