Description

A non-refundable tax credit for individuals supporting a spouse, common-law partner, or dependant with an impairment.

Benefit Amount

Up to $8,601 for a spouse, common-law partner, or dependant age 18 or older, and up to $2,687 for an infirm child under 18 (2025 tax year; amounts are indexed annually and may be reduced based on the dependant’s income).

Eligibility Criteria

Must support a qualifying individual with a physical or mental impairment.

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Application Process

Claim on your tax return (lines 30300, 30400, 30425, 30500, or 30450).

Possible Outcomes & Appeal Process

Appeals Process

If denied, file a Notice of Objection with supporting documents.