Beginning with the 2012 tax year, if you have a dependant with impairment in physical or mental functions, you may be eligible to claim an additional amount of $2,000 for one or more of the following non-refundable tax credits (Schedule 1, Federal Tax):
- spouse or common-law partner amount;
- amount for an eligible dependant;
- amount for children born in 1995 or later; and
- caregiver amount
The dependant with the impairment must be:
- an individual 18 years of age or older and dependent on you because of an impairment in physical or mental functions; or
- a child under 18 years of age, with an impairment in physical or mental functions. The impairment must be prolonged and indefinite and the child must be dependent on you for assistance in attending to personal needs and care when compared to children of the same age.
You must have a signed statement from a medical doctor showing when the impairment began and what the duration of the impairment is expected to be. For children under 18 years of age, the statement should also show that the child, because of an impairment in physical or mental functions, is dependent on others for an indefinite duration. This dependence means they need much more assistance for their personal needs and care compared to children of the same age.
You can claim the FCA for more than one eligible dependant.
John has been taking time off from work to take care of his wife Judy, who has a physical impairment and no income, to appointments and to attend to her personal needs. Judy's doctor certified in writing that she is dependant on her husband for her personal needs because of her impairment. John can claim the additional FCA of $2,000 when he calculates the spouse or common-law partner amount.