North Shore Community Resources ● 201-935 Marine Drive (Capilano Mall) ● North Vancouver, BC ● V7P 1S3 Tel: (604) 985-7138 ● Fax: (604) 985-0645 ● www.nscr.bc.ca

Income Tax Deductions and Credits for Family Caregivers

Adapted from the “Resource Guide for Family Caregivers: North Shore Edition” (2011)

As a caregiver or someone who is receiving care, additional financial support may be available through income tax deductions and credits.

Caregiver Credit

If you are a caregiver, you may be eligible for a tax credit if you maintained a dwelling where both you and a dependant lived at any time during the year. If you and another person support the same dependant, you may split the claim. The dependant must meet all of the following criteria:

• Be a member of your immediate family who is 18 years of age or older

• Be a resident of Canada

• Have a certain net income (specified on the tax form)

• Be dependent on you because of mental or physical impairment

• Be born in 1940 or earlier (if a parent or grandparent or parent- or grandparent-in-law)

Infirm Dependant Deduction

You may claim a tax deduction for each impaired relative who is dependent on you or your spouse. The dependant must meet all of the following criteria:

• Be a member of you or your spouse’s immediate family who is 18 years of age or older

• Be a resident of Canada

• Be dependent on you because of mental or physical impairment

NOTE: Only qualified professionals (medical doctors, optometrists, psychologists, occupational therapists, speech-language pathologists and audiologists) are able to certify impairment. For more information, please visit www.cra.gc.ca/disability.

Personal Disability Credit

A person with a disability may claim a tax credit if a qualified professional certifies either that:

• A severe mental or physical impairment has markedly restricted all, or almost all, of the person’s basic activities of daily living during the year

North Shore Community Resources ● 201-935 Marine Drive (Capilano Mall) ● North Vancouver, BC ● V7P 1S3 Tel: (604) 985-7138 ● Fax: (604) 985-0645 ● www.nscr.bc.ca

• The person has two or more significant restrictions which equate to one marked restriction all or almost all of the time

• The impairment is prolonged (it lasted or is expected to last at least 12 months)

Medical Expenses Credit

You may claim a tax credit for medical expenses paid by you or your spouse for medical services or products for you or a member of your immediate family who is dependent on you for support. You may carry any unclaimed medical expenses forward to future years and may claim previously unclaimed expenses for any 12-month period ending in the year for which you are reporting.

Your total medical expenses must be a specified dollar amount or a specified percent of your net income (whichever is less). Eligible expenses include:

• Professional medical services, equipment and supplies

• Medicines, medical treatments, or hospital services

• Lab exams and tests

• Private health services or attendant care

• Nursing or group home fees

• Renovation, moving and travel expenses for medical treatment

For a full list of eligible expenses, please visit the Canada Revenue Agency (CRA) website at www.cra-arc.gc.ca and enter “medical expenses” in the red search bar.

NOTE: There are other medical expenses that may be claimed if deemed required by a physician. It is best to speak to a tax specialist regarding current legislation for possible eligible expenses not listed on the CRA website.

Dependant Disability Credit

You may qualify to claim all or part of any disability credit for which a dependant (other than your spouse) qualifies. This credit can be claimed by a person with a disability, their spouse, or a family member who helps to support them on a regular basis (either financially or by means of food, shelter and/or clothing). It is awarded to the person with the disability; however, if he or she does not pay enough tax annually to recover the full amount of the tax credit, the remaining amount (in full or in part) can be shared with other supporting family members. Revenue Canada does not require receipts to prove support from family members, only a very simple statement of financial support. To be eligible, you must have claimed one of the following for that dependant:

North Shore Community Resources ● 201-935 Marine Drive (Capilano Mall) ● North Vancouver, BC ● V7P 1S3 Tel: (604) 985-7138 ● Fax: (604) 985-0645 ● www.nscr.bc.ca

• An equivalent-to-spouse credit

• An infirm dependant’s amount or a caregiver credit

• Disability Tax Credit

For more information on disability, caregiver, or other tax credits contact Ability Tax Group by phone at 604-630-0333 or visit them on the web at www.abilitytax.ca.