How this calculator works
Choose the dependant and enter their net income. For an infirm child under 18 the Canada caregiver amount is $2,740 and is not reduced by the child's income. For another dependant aged 18 or older the maximum is $8,773, reduced dollar for dollar by the dependant's net income above $20,601, so it reaches zero at $29,374. The amount is a non-refundable credit, so it reduces federal tax at the lowest rate of 14%: $383.60 for a child under 18 and up to $1,228.22 for another dependant. The credit can be claimed only if the dependant is infirm and only once for each dependant. Out of scope: the enhanced amount for an infirm spouse or common-law partner or an eligible dependant, which depends on the claimant's income and interacts with the spouse or eligible dependant amount; the dependency and medical requirements; the provincial credits; and any other credit the same dependant may generate. The page shows one dependant at a time.
Formula
Child under 18: amount = $2,740. Other dependant 18 or older: amount = max(0, $8,773 - max(0, dependant net income - $20,601)). Federal credit = amount x 14%.
Worked example
A child under 18 who is infirm gives a $2,740 amount and a federal credit of $2,740 x 14%, or $383.60, whatever the child's income. Another dependant aged 18 or older with $22,000 of net income gives $8,773 - $1,399, or $7,374, and a credit of $1,032.36. At $29,374 of dependant income the amount is zero.
Frequently asked questions
Is the caregiver credit refundable?
No. It is a non-refundable credit, so it can reduce federal tax to zero but does not produce a payment. The value shown is the reduction in federal tax at 14%.
Does the child's income reduce the amount?
No. The $2,740 amount for an infirm child under 18 is not reduced by the child's net income. The income reduction applies to other dependants aged 18 or older.
Can more than one person claim it?
Only one person can claim the caregiver amount for a dependant for a year. Where two people are eligible, they must decide who claims it.
Why is the spouse or eligible dependant amount not shown?
An infirm spouse, common-law partner or eligible dependant can generate a larger caregiver-enhanced amount, but that calculation depends on the claimant's income and on the spouse or eligible dependant amount already claimed. This page covers the child and other dependant cases only.