ARCHIVED – Family Caregiver Amount (FCA)
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ARCHIVED – Family Caregiver Amount (FCA)
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- What is the Family Caregiver Amount (FCA)?
- Am I eligible to claim the FCA in respect of my infirm dependant?
- Do I have to obtain a statement from a medical doctor certifying that my infirm dependant is eligible for the FCA?
- If I am eligible, how will the FCA affect the calculation of my non-refundable tax credits?
- Does the FCA apply to each of my dependants if more than one qualifies for the new amount?
- For my infirm child who qualifies for the FCA, I am eligible to claim the amount for an eligible dependant and the amount for children under age 18 at the end of the year. Will both non-refundable tax credits be increased by the FCA?
- How will I claim the FCA?
- Where can I get more information about the FCA?
1. What is the Family Caregiver Amount (FCA)?
For 2012 and subsequent years, the budget proposes to introduce an FCA in respect of an infirm dependant that will provide up to an additional amount of $2,000 for each of the following non-refundable tax credits:
- 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).
2. Am I eligible to claim the FCA in respect of my infirm dependant?
If you are otherwise eligible for a non-refundable tax credit listed in Question 1 for a dependant, you may be able to claim the FCA based on the following conditions:
- 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.
3. Do I have to obtain a statement from a medical doctor certifying that my infirm dependant is eligible for the FCA?
As with all the non-refundable tax credits related to infirmity, the CRA may request that you provide a signed statement from a medical doctor that gives the nature, commencement, and duration of the dependant's impairment. For children under age 18, the letter should also indicate that the child, by reason of a mental or physical 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 his or her personal needs and care when compared to children of the same age.
4. If I am eligible, how will the FCA affect the calculation of my non-refundable tax credits?
The tables below provide the revised calculation of the allowable amount in respect of each non-refundable tax credit that now incorporates the FCA, if you are eligible. These non-refundable tax credits are calculated by multiplying the lowest personal income tax rate for the year by the allowable amount as determined in the tables.
| Spouse or common-law partner amount |
2012 |
2012 |
|---|---|---|
|
Base amount |
$10,822 |
12,822 |
|
Less: the net income of your spouse or common-law partner |
− |
− |
|
Allowable spouse or common-law partner amount (if negative, enter "0") |
= |
= |
| Amount for children under age 18 |
2012 |
2012 |
|---|---|---|
|
Allowable amount for children under age 18 |
$2,191 |
$4,191 |
| Amount for an eligible dependant |
2012 |
2012 |
|---|---|---|
|
Base amount |
$10,822 |
$12,822 |
|
Less: Dependant's net income |
− |
− |
|
Allowable amount for an eligible dependant (if negative, enter "0") |
= |
= |
|
Amount for infirm dependants age 18 |
2012 |
2012 |
|
|---|---|---|---|
|
Base amount |
$10,822 |
$12,822 |
A |
|
Less: Dependant's net income |
− |
− |
B |
|
Line A minus line B (if negative, enter "0") |
= |
= |
C |
|
Maximum amount |
$4,402 |
$6,402 |
D |
|
The lesser of line C or D – Allowable amount for this dependant |
| Caregiver Amount |
2012 |
2012 |
|
|---|---|---|---|
|
Base amount |
$19,435 |
$21,435 |
A |
|
Less: Dependant's net income |
− |
− |
B |
|
Line A minus line B (if negative, enter "0") |
= |
= |
C |
|
Maximum amount |
$4,402 |
$6,402 |
D |
|
The lesser of line C or D – Allowable amount for this dependant |
5. Does the FCA apply to each of my dependants if more than one qualifies for the new amount?
Yes.
No. If you are claiming the non-refundable tax credits in respect of the same child, only the amount for children under age 18 at the end of the year will increase by the FCA.
Beginning with the 2012 income tax and benefit return, the FCA will be incorporated into the Schedule 1, Federal Tax and the Federal Worksheet to allow you to claim the amount.
8. Where can I get more information about the FCA?
The CRA is committed to providing taxpayers with up-to-date information. The CRA encourages taxpayers to check its Web pages often. All new forms, policies, and guidelines will be posted as they become available.
In the meantime, please consult the Department of Finance Canada's Budget 2011 documents for details.
- Date modified:
- 2015-07-15