The Parent Money File

Caregiver tax credit for a parent in Canada: what it's worth and who claims it

Who can claim the Canada caregiver credit or eligible dependant amount for a parent, what each is worth, Ontario's amounts, and how siblings share them.

OntarioLast reviewed 16 min read22 official sources

By Penelope Sterling · How we research ·

You help pay your mother's rent and drive her to appointments. Someone mentions a tax credit for this, and you want to know whether it applies to you and how much it would save.

The Canada caregiver credit (opens in a new tab) is a federal non-refundable tax credit for people who support a family member with a mental or physical infirmity, and a parent can qualify.1 If your parent lives with you, the amount for an eligible dependant (opens in a new tab) may also apply.4 The credit is a percentage of the amount you claim, and it can't reduce your federal tax below zero.7,8

This guide is for adult children who help support a parent. It covers both federal routes with worked examples, Ontario's amounts, siblings sharing the claim, and other credits for a parent. The provincial amounts in this version are Ontario's.

Can you claim the caregiver tax credit for a parent?

The federal government has two routes for claiming a parent. One is line 30450 (opens in a new tab), the Canada caregiver amount for other infirm dependants age 18 or older. The other is line 30400 (opens in a new tab), the amount for an eligible dependant, plus line 30425 (opens in a new tab) when the parent has an infirmity.3,4,5 Which route you can use depends on three things: whether your parent lives with you, whether you live with a spouse or partner, and whether your parent has a mental or physical infirmity.3,4

Your parentYouFederal line
Lives with you, has an infirmityNo spouse or partner, or you weren't living with, supporting or being supported by them4Line 30400 (opens in a new tab) plus line 30425 (opens in a new tab), or line 30450 (opens in a new tab). You can't claim line 30450 for a parent someone has claimed on line 30400.4,5,3
Lives with you, no infirmityNo spouse or partner, or you weren't living with, supporting or being supported by them4Line 30400 only. It doesn't require an infirmity.4
Lives with you, has an infirmityYou live with a spouse or partnerLine 30450. Line 30400 isn't available, but CRA says you may still be able to claim line 30450.4,2
Lives with you, no infirmityYou live with a spouse or partnerNo federal caregiver claim: line 30400 isn't available, and line 30450 needs an infirmity.4,2 You may still be able to claim medical expenses you pay for them.11
Doesn't live with you, has an infirmityAnyLine 30450. Its conditions don't include living with you.3
Doesn't live with you, no infirmityAnyNo federal caregiver claim, since line 30450 needs an infirmity.2 You may still be able to claim medical expenses you pay for them.11

If it's your spouse's or partner's parent, the same rules apply to your spouse or partner: they live with you, so line 30400 isn't available to them either.4

When both routes are open to you, comparing the two routes shows how the amounts differ.

Line 30450: the Canada caregiver amount for other infirm dependants

You can use line 30450 (opens in a new tab) for a parent with an infirmity, whether or not they live with you and whether or not you live with a spouse or partner. If your parent lives with you and you don't live with a spouse or partner, line 30400 may also be open to you, and you choose one route or the other.3,4,2

You can generally claim line 30450 for a parent who meets all of these conditions:3

  • They depend on you because of a mental or physical infirmity. The dependency has to come from the infirmity alone and last for a considerable period. A temporary illness or injury doesn't count.3
  • They're your parent or grandparent, or your spouse's or partner's. Brothers, sisters, aunts, uncles, nieces and nephews can also qualify.3
  • They lived in Canada at some time in the year.3
  • Their net income is under the limit. Net income is the figure on line 23600 (opens in a new tab) of their return, or an estimate if they don't file. The limit was $28,798 for 2025 and is $29,374 for 2026.3,6 The 2026 figure is our calculation, explained in the line 30450 amounts.
  • No one is claiming them on line 30300 (opens in a new tab) or line 30400.3

You can't claim this amount for a parent or grandparent who doesn't have a mental or physical infirmity.2

Line 30400 and line 30425: the amount for an eligible dependant

You can use this route only if your parent lives with you and you don't live with, support or depend on a spouse or partner. Your parent doesn't need an infirmity for line 30400 (opens in a new tab). If they have one, line 30425 (opens in a new tab) can add part of the caregiver amount, and line 30450 is also open to you, so you choose one route or the other.4,5,3

You can generally claim the amount for an eligible dependant on line 30400 for a parent if all of these apply:4

  • You didn't claim the spouse or common-law partner amount on line 30300 (opens in a new tab), and you had no spouse or partner, or you weren't living with, supporting or being supported by them.4
  • You supported your parent and lived with them in a home you maintained. CRA says the home is in Canada in most cases. A parent who was only visiting doesn't count.4,2
  • They're your parent or grandparent by blood, marriage, common-law partnership or adoption. This line doesn't require an infirmity.4
  • Their net income was below your basic personal amount (opens in a new tab), plus an extra amount if they depended on you because of an infirmity: $2,687 for 2025 and $2,740 for 2026.4,6
  • No one else is claiming it. Only one person per household can claim this amount, and no one else can be claiming it for your parent.4

If your parent has an infirmity, line 30425 can add part of the Canada caregiver amount: the amount by which the caregiver amount is larger than your line 30400 claim (the line 30400 amounts show how).2 Only one person can claim line 30425 for your parent, and it can't be split.5 CRA's line 30450 page describes what counts as depending on you because of an infirmity. The line 30400 and line 30425 pages don't give a separate definition.3,4,5

What "support" and "depends on you" mean

The Canada Revenue Agency (CRA) considers someone dependent on you if they regularly and consistently rely on you for basic necessities of life, such as food, shelter and clothing.1 For line 30400 (opens in a new tab), CRA describes support as contributing to your parent's living expenses or other financial needs, including housing, food, transportation and day-to-day costs.4

If you're your parent's attorney for property, the money in your parent's accounts stays your parent's money; an attorney never becomes its owner.13 The OPGT tells guardians, whose duties are the same as an attorney's, to keep the person's money completely separate from their own.14,15 Separate records also show which payments for your parent came from your own money. Our guide to your duties as power of attorney for property in Ontario covers the records Ontario requires.

What the caregiver tax credit is worth

Your claim is an amount you enter on your return. The credit is that amount multiplied by the lowest federal tax rate: 14% for 2026 and 14.5% for 2025.7 Non-refundable credits reduce the federal tax you owe. If your credits add up to more than your federal tax, you don't get a refund for the difference.8

The dollar figures in this guide are estimates for illustration, using made-up families.

Line 30450 amounts

The line 30450 (opens in a new tab) claim starts at a maximum. It goes down by one dollar for every dollar of your parent's net income above a threshold.2,6

Federal line 304502026 tax year2025 tax year
Maximum claim$8,7736$8,6016
Claim starts going down when your parent's net income passes$20,6016$20,1976
Claim reaches $0 when your parent's net income reaches$29,374 (our calculation: $8,773 plus $20,601 equals $29,374)$28,7983,2

The maximum and the threshold for both years come from CRA's indexation chart (opens in a new tab).6 The 2025 cut-off of $28,798 is on CRA's line 30450 page and Schedule 5 (opens in a new tab), where it equals the maximum plus the threshold.3,2 We worked out the 2026 cut-off the same way, because the 2026 version of Schedule 5 isn't published yet.

Line 30400 and line 30425 amounts

On Schedule 5 (opens in a new tab), the line 30400 (opens in a new tab) amount is your basic personal amount (opens in a new tab), plus the extra amount if your parent has an infirmity, minus your parent's net income. The line 30425 (opens in a new tab) amount is the caregiver amount worked out the same way as line 30450, minus what you claimed on line 30400.2 Added together, the two lines come to whichever of the two amounts is larger.2

Your own basic personal amount depends on your net income. For 2026, it's $16,452 if your net income is at or below $181,440, where the 29% federal tax bracket begins. It's $14,829 if your net income is $258,482 or more, where the 33% bracket begins, and between the two for incomes in between.6,16 Our 2026 figures below follow Schedule 5's 2025 method.

Comparing the two routes

Both routes are open to you only when all three of these are true: your parent lives with you, your parent has an infirmity, and you don't live with, support or depend on a spouse or partner.4,3 For 2026, the federal claims compare like this. The last row shows a parent without an infirmity, where only line 30400 is available. The amount in brackets is the claim times the 14% federal rate:2,6,7

Parent's situationLine 30450 (opens in a new tab)Line 30400 (opens in a new tab) plus line 30425 (opens in a new tab)
Infirmity, net income $24,000$5,374 (about $752)$5,374 (about $752)
Infirmity, net income $10,000$8,773 (about $1,228)$9,192 (about $1,287)
No infirmity, lives with you, net income $10,000Not available$6,452 (about $903)

The line 30400 route gives more when the parent's income is low, and it's the only federal route for a parent without an infirmity.2,4 The line 30400 figures assume the full $16,452 basic personal amount (opens in a new tab). A caregiver with a higher income has a lower one.6

Ontario's caregiver amounts

Ontario has matching amounts on Form ON428 (opens in a new tab), the Ontario tax form you file with your federal return.10 CRA has published Ontario's figures for the 2025 tax year. We'll update this section when the 2026 figures are out.9

Other provinces and Quebec

If you live in another province or territory, CRA's line 30450 page (opens in a new tab) links to each one's rules and Form 428.3 In Quebec, the provincial credit is Revenu Québec's tax credit for caregivers (opens in a new tab).18

When siblings share the support

A sibling who owes little federal tax may not be able to use their share.8 Because the claims together can't be more than the maximum, each sibling needs to know what the others are claiming.3

Other credits you may be able to claim for a parent

Medical expenses you pay for your parent

You can claim eligible medical expenses you paid for a parent who depended on you for support and lived in Canada at some time in the year, on line 33199 (opens in a new tab).11 The claim is what you paid minus the lesser of 3% of your parent's net income or a fixed amount: $2,834 for 2025 and $2,890 for 2026.11,6 Because the 3% uses your parent's income, less is taken off when your parent's income is modest.

Ontario has a matching claim on line 58729 (opens in a new tab) of Form ON428 (opens in a new tab) for the same expenses, up to $15,551 per dependant for 2025.9

Your parent's disability amount

If your parent is approved for the disability tax credit (opens in a new tab) and doesn't need all of their disability amount to reduce their own tax, they can transfer the unused part to you on line 31800 (opens in a new tab).12,19 The application is Form T2201 (opens in a new tab), Disability Tax Credit Certificate, which has a part for your parent and a part for their medical practitioner.19,20

To claim the transfer, your parent must have lived in Canada at some time in the year and relied on you for some or all of their basic necessities. You must also have claimed them on line 30400 (opens in a new tab) or line 30450 (opens in a new tab), or have been able to: for line 30400, if you had no spouse or partner and your parent had no income, and for line 30450, if your parent had no income and was 18 or older.12 How it works depends on the route:

  • Line 30450 route: family members who supported your parent can split the transfer, as long as the total isn't more than the maximum.12
  • Line 30400 route: if someone claims line 30400 for your parent, only that person can claim the unused disability amount.12

The federal disability amount for 2026 is $10,341, so a full transfer is worth up to about $1,448 (14% of $10,341).6,7 Ontario has a matching transfer on line 58480 (opens in a new tab), under the same rules as line 31800.9

Paying for care at home or in a home

For the 2025 tax year, CRA's Guide RC4065 (opens in a new tab) sets these rules for care costs claimed as medical expenses, including whether the disability amount can also be claimed:20

Type of careWhat CRA needsDisability amount too?
Full-time care in a nursing home (the full fees)Form T2201 (opens in a new tab), or a medical practitioner's written certification that your parent depends on others for personal needs and care because of a lack of normal mental capacity20No: the disability amount or these fees, not both20
Salaries and wages for attendant care in Canada, including the part of nursing home fees that's only for salaries and wagesForm T220120Yes, but when you claim both, there's a cap on how much of these wages you can claim as medical expenses. Federally, the cap is $10,000 a year, or $20,000 for the year your parent passes away. On your Ontario return, the cap is $17,627, or $35,253 for the year your parent passes away.20
A full-time attendant at homeForm T2201, or a medical practitioner's written certification that your parent depends on others because of an impairment and needs a full-time attendant20No: the disability amount or these expenses, not both20

The full cost of a retirement home generally can't be claimed. If your parent qualifies for the disability tax credit (opens in a new tab), the salaries and wages for care in a retirement home can be.21,20

What proof do you need?

You don't send documents with your return. Keep them in case CRA asks for them.1

  • For an infirmity (line 30450, line 30425 and the extra amount on line 30400): CRA may ask for a signed statement from a medical practitioner showing when the infirmity began and how long it's expected to last. You don't need it if CRA already has an approved Form T2201 (opens in a new tab) for the same period.3,4
  • Your parent's net income from line 23600 (opens in a new tab), since the caregiver claims are worked out from it.3,2

If CRA asks, you'll be answering about what you paid for your parent and, for line 30400, where your parent lived during the year.1,4

If you missed it in past years

If you could have claimed these amounts in earlier years and didn't, you can ask CRA to change those returns once you have your notice of assessment. Claiming a credit you missed is one of the changes CRA accepts, online, for example with the ReFILE (opens in a new tab) option in certified tax software, or by mail with Form T1-ADJ (opens in a new tab).22 CRA can't issue a refund for a change requested more than 10 calendar years after the end of the tax year.22 Each year has its own maximums and thresholds, so use that year's figures.6

Checklist: before you claim

What to do next

The figures you'll need are your parent's net income and what each sibling plans to claim. If you're your parent's attorney for property, our guide to your duties as an attorney for property covers keeping their money and yours apart. If your parent can no longer manage their money and never made a power of attorney, our guide on what happens if there is no power of attorney in Ontario explains the options.

Sources

Each small number in this guide opens the source with the same number here. Rules change, so check the source before you act.

  1. Canada caregiver credit, Canada Revenue Agency
  2. Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, Canada Revenue Agency
  3. Line 30450 - Canada caregiver amount for other infirm dependants age 18 or older, Canada Revenue Agency
  4. Line 30400 - Amount for an eligible dependant, Canada Revenue Agency
  5. Line 30425 - Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older, Canada Revenue Agency
  6. Indexation adjustment for personal income tax and benefit amounts, Canada Revenue Agency
  7. Delivering a middle-class tax cut, Department of Finance Canada
  8. Federal Income Tax and Benefit Guide (5000-G), Canada Revenue Agency
  9. Ontario tax information for 2025, Canada Revenue Agency
  10. Form 5006-C, ON428 - Ontario Tax, Canada Revenue Agency
  11. Lines 33099 and 33199 - Eligible medical expenses you can claim on your tax return, Canada Revenue Agency
  12. Line 31800 - Disability amount transferred from a dependant, Canada Revenue Agency
  13. What every older Canadian should know about powers of attorney and joint bank accounts, Government of Canada
  14. Duties and Powers of a Guardian of Property, Office of the Public Guardian and Trustee, Ministry of the Attorney General
  15. Becoming a Guardian of Property, Office of the Public Guardian and Trustee, Ministry of the Attorney General
  16. Current year tax rates and income brackets (2026), Canada Revenue Agency
  17. Worksheet 5006-D, Worksheet ON428 - Ontario, Canada Revenue Agency
  18. Tax Credit for Caregivers, Revenu Québec
  19. Disability tax credit (DTC), Canada Revenue Agency
  20. Guide RC4065, Medical Expenses 2025, Canada Revenue Agency
  21. Attendant care and care in a facility, Canada Revenue Agency
  22. Changing a tax return, Canada Revenue Agency

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