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Disability-Related Federal Personal Income Tax Measures

Infirm Dependant Credit

The infirm dependant credit provides tax relief to individuals providing support to an infirm relative who lives in a separate residence. More specifically, the infirm dependant credit may be claimed by taxpayers supporting a child or grandchild 18 years of age or over, parent, grandparent, brother, sister, aunt, uncle, niece, or nephew, who is dependent due to a mental or physical infirmity. This non-refundable credit has a maximum value of $616 (16 percent of $3,848). The credit can be claimed by a supporting relative when the net income of the dependant is less than $9,308. The credit is reduced when the dependant’s net income exceeds $5,460. This credit amount and the income threshold at which the credit starts to be reduced are fully indexed to inflation.

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