Canada Caregiver Credit Guide (CCC)

the Canada Caregiver Credit (CCC) in Canada. The CCC (the "Canada Caregiver Amount") is a non-refundable tax credit for the individuals who care for the dependent family members with the physical or the mental impairments. The CCC was introduced in the 2017 Federal Budget (effective for the 2017+ tax years), consolidating the former Caregiver Amount, the Infirm Dependant Credit, and the Family Caregiver Amount into a single credit. The CCC base amount is $7,363 (2025) — the amount that can be claimed for the dependant who is the parent, the grandparent, the child, the sibling, the aunt, the uncle, the niece, or the nephew (the "eligible dependant") with the impairment. The CCC maximum amount is $16,129 (2025) — the amount that can be claimed for the spouse or the common-law partner with the impairment (or the dependent child/grandchild with the impairment). The CCC is reduced by the dependant's net income above $18,939 (2025). The CCC is a 15% federal non-refundable credit (the credit is calculated at the lowest federal bracket rate). The provincial caregiver credits are available in some provinces (the Quebec "Credit for the informal caregiver" at up to $2,000 per caregiver). The CCC is claimed on the Schedule 1 (Line 30425 for the spouse, Line 30450 for the other eligible dependants). The integration with the Disability Tax Credit (DTC) — the dependant must have the DTC certification to be eligible for the CCC (the DTC is the prerequisite for the dependant's impairment).

CCC Amounts (2025)

Base amount: $7,363 (the amount for the dependant who is the parent, the grandparent, the child, the sibling, the aunt, the uncle, the niece, or the nephew). The credit value is $1,104 (15% of $7,363). The amount is reduced by the dependant's net income above $18,939.
Maximum amount (spouse): $16,129 (the amount for the spouse or the common-law partner with the impairment). The credit value is $2,419 (15% of $16,129). The amount is reduced by the spouse's net income above $1,000 (not $18,939 — the spousal amount uses the standard spousal reduction rule).
Maximum amount (dependent child or grandchild): $16,129 (the amount for the dependent child or the grandchild with the impairment). The credit value is $2,419. The amount is reduced by the dependant's net income above $18,939 (the standard dependant reduction rule).
Provincial CCC: The provincial caregiver credits vary. The Quebec "Credit for the informal caregiver" (the "Credit pour proche aidant") provides up to $2,000 per caregiver (the "aidant naturel" — the natural caregiver). The Ontario caregiver credit is $7,363 x 5.05% = $372 (the Ontario portion).

Eligible Dependants

Spouse or common-law partner: The spouse or the common-law partner of the taxpayer. The spouse must have the DTC certification and the net income below $16,129 (the spousal amount is fully available when the spouse's net income is $1,000 or less).
Parent or grandparent: The natural parent, the step-parent, the grandparent, or the step-grandparent of the taxpayer (or the spouse). The parent/grandparent must have the DTC certification.
Child or grandchild: The natural child, the step-child, the grandchild, or the step-grandchild of the taxpayer (or the spouse). The child/grandchild must have the DTC certification.
Sibling: The brother, the sister, the step-brother, the step-sister, the half-brother, or the half-sister of the taxpayer (or the spouse). The sibling must have the DTC certification.
Aunt, uncle, niece, nephew: The aunt, the uncle, the niece, or the nephew of the taxpayer (or the spouse). The dependant must have the DTC certification.

Integration with Other Credits

DTC prerequisite: The dependant must have the Disability Tax Credit (DTC) certification to qualify for the CCC. The DTC is the "gateway" to the caregiver credit. The taxpayer cannot claim the CCC without the DTC (unless the dependant qualifies for the "pre-2017" transitional rules).
Medical expense credit: The taxpayer can also claim the medical expenses paid for the dependant (the "medical expense credit" — the dependant's expenses can be claimed by the taxpayer as the "eligible medical expenses"). The CCC and the medical expense credit are independent (the taxpayer can claim both).
Multiple dependants: The taxpayer can claim the CCC for multiple dependants (each with the DTC certification). The claim for each dependant is reduced by the dependant's net income above $18,939 (the "stacking" rule).

For the Disability Tax Credit (DTC) certification and the application process, see our Disability Tax Credit Guide →. For the medical expense tax credit and the eligible expenses, see our Medical Expenses Guide →.