For 2014 and subsequent years, if you have a dependant with an impairment in physical or mental functions, you may be eligible to claim an additional amount of $2,058 for one or more of the following amounts (Schedule 1, Federal Tax):
- spouse or common-law partner amount (line 303);
- amount for an eligible dependant (line 305);
- amount for children born in 1997 or later (line 367); and
- caregiver amount (line 315).
NOTE
The maximum amount for infirm dependants age 18 or older (line 306) includes the additional$2,058 for the FCA.
The dependant with the impairment must be:
- a person 18 years of age or older and dependent on you because of an impairment in physical or mental functions; or
- a child under 18 years of age, with an impairment in physical or mental functions. The impairment must be prolonged and indefinite and the child must be dependent on you for assistance in attending to personal needs and care when compared to children of the same age.
The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and what the duration of the impairment is expected to be. For children under 18 years of age, the statement should also show that the child, because of an impairment in physical or mental functions, is and will continue to be dependent on others for an indefinite duration. This dependence means they need much more assistance for their personal needs and care compared to children of the same age. You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for the specified period.
You may be able to claim the FCA for more than one eligible dependant.
If you can make a claim for the same child for the amount for an eligible dependant (line 305) and the amount for children born in 1997 or later (line 367), you can only claim the FCA on line 367 for this child.
EXAMPLE 1
John has been taking time off from work to take his wife Judy, who has a physical impairment and no income, to appointments and to attend to her personal needs. Judy’s doctor certified in writing that she is dependent on her husband for her personal needs because of her impairment. John can claim the additional FCA of $2,058 when he calculates the spouse or common-law partner amount on line 303 of his Schedule 1.
EXAMPLE 2
One of Mike’s children, Paul, is 10 years of age, has an impairment, and is eligible for the disability tax credit. Because of his impairment, Paul requires significant help from his father to attend to his personal needs. Mike has a signed letter from their doctor indicating his son’s impairment, when it began, and what the duration of the impairment is expected to be. The letter also states that Paul needs much more help for his personal needs and care than children of the same age. Mike, who is separated, claims the amount for children (line 367) and the amount for an eligible dependant (line 305) for Paul. Mike can claim an additional amount of $2,058 for the FCA on line 367. He cannot claim the additional amount for line 305 because the claim is made for the same dependant.
Completing your tax return
For lines 303, 305, and 315, complete the appropriate part of Schedule 5 to calculate your claim and attach a copy to your return.
For line 367, enter the number of children for whom you are not claiming the FCA, in box 366 (above and to the left of line 367 on Schedule 1). For children for whom you are claiming the FCA, enter the number of children in box 352 (beside and to the left of line 367). Claim the result of the calculation on line 367.
Line 306 already includes the additional amount for $2,058 for the FCA.
Forms and publications
- General income tax and benefit package – Guide, return and schedules
- RC4064 – Medical and Disability-Related Information
- Form T2201, Disability Tax Credit Certificate
Source: http://www.cra-arc.gc.ca/familycaregiver/
