Can a taxpayer claim the caregiver tax credit for a parent over 65 years of age who is also infirm?

The 2017 tax guide states "you must first claim on line 305 amount for eligible dependant". However the dependant's income is $17,000, too much for a claim on line 305. Why does Profile allow the caregiver tax credit when CRA is disallowing it.


Hello Vmoffatt,

Based on CRA info on 307:

You can claim an amount up to a maximum of $6,883 for each of your or your spouse’s or common-law partner’s dependent children or grandchildren only if that person was dependent on you because of an impairment in physical or mental functions and was 18 years of age or older.

You can also claim an amount for more than one person if each one meets all the following conditions. The person must have been:

  • your or your spouse’s or common-law partner’s parent, grandparent, brother, sister, aunt, uncle, niece, or nephew;
  • 18 years of age or older;
  • dependent on you because of an impairment in physical or mental functions; and
  • a resident of Canada at any time in the year. You cannot claim this amount for a person who was only visiting you. 


I tried this scenario on my end as follows in ProFile and it matches:

Taxpayer: t4 income

Dependent form: 

  • Parent
  • 17k income
  • DOB: 1950/01/01
  • Claim as eligible dep: No
  • Infirm: Yes

on Schedule 5, 307: i get roughly $6000

If our scenario matches, I would recommend calling the CRA to find out why they rejected the claim.

I hope that helps

Was this answer helpful? Yes No
shams , Monsieur

No answers have been posted

More Actions

People come to ProFile for help and answers—we want to let them know that we're here to listen and share our knowledge. We do that with the style and format of our responses. Here are five guidelines:

  1. Keep it conversational. When answering questions, write like you speak. Imagine you're explaining something to a trusted friend, using simple, everyday language. Avoid jargon and technical terms when possible. When no other word will do, explain technical terms in plain English.
  2. Be clear and state the answer right up front. Ask yourself what specific information the person really needs and then provide it. Stick to the topic and avoid unnecessary details. Break information down into a numbered or bulleted list and highlight the most important details in bold.
  3. Be concise. Aim for no more than two short sentences in a paragraph, and try to keep paragraphs to two lines. A wall of text can look intimidating and many won't read it, so break it up. It's okay to link to other resources for more details, but avoid giving answers that contain little more than a link.
  4. Be a good listener. When people post very general questions, take a second to try to understand what they're really looking for. Then, provide a response that guides them to the best possible outcome.
  5. Be encouraging and positive. Look for ways to eliminate uncertainty by anticipating people's concerns. Make it apparent that we really like helping them achieve positive outcomes.

Select a file to attach: