Disability-Related Federal Personal Income Tax Measures

Caregiver Credit

This credit was introduced in the 1998 budget to provide tax relief to individuals providing in-home care for a parent or grandparent 65 years of age or over, or an infirm dependent relative, including an adult child or grandchild, brother, sister, aunt, uncle, niece or nephew. For 2005, the maximum credit is $616 (16 percent of $3,848). The credit is reduced when the dependant’s net income exceeds $13,141 and is fully phased out when the dependant’s net income reaches $16,989.

The caregiver credit amount and the income threshold at which the credit starts to be reduced are fully indexed to inflation.

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