Quick answer
If you support an infirm parent or other relative 18 or older, the 2026 federal Canada caregiver amount is $8,773, which cuts your federal tax by about $1,228. It is reduced when the dependant's net income is above $20,601.
Your province adds its own amount. In Alberta, Saskatchewan, Manitoba, Nova Scotia, New Brunswick, PEI and Newfoundland and Labrador, you can also claim a parent or grandparent 65 or older who lives with you, even if they are healthy, as long as their income is under the provincial limit. Quebec's refundable credit covers a relative 70 or older who lives with you. Ontario and BC allow a claim only for infirm dependants.
The federal Canada caregiver amount
| Who you support | 2026 amount | Federal tax saved (14%) | Income limit |
|---|---|---|---|
| Infirm parent, grandparent, sibling, adult child, aunt, uncle, niece or nephew (18+) | $8,773 | About $1,228 | Full amount if the dependant's net income is $20,601 or less; partial up to $29,374 |
| Infirm spouse or eligible dependant | $2,740 added to the spouse or eligible dependant amount | About $384 | Can rise to the $8,773 level if the spouse's or dependant's income is $29,374 or less |
| Infirm child under 18 | $2,740 | About $384 | No income test |
How much you get at your parent's income
The federal amount drops by one dollar for every dollar of the dependant's net income above $20,601, and reaches zero at $29,374. Net income is line 23600 of their return: Old Age Security, CPP and pension income all count.
| Dependant's net income (2026) | Federal caregiver amount | Federal tax saved (14%) |
|---|---|---|
| $20,601 or less | $8,773 | About $1,228 |
| $22,000 | $7,374 | About $1,032 |
| $24,000 | $5,374 | About $752 |
| $26,000 | $3,374 | About $472 |
| $28,000 | $1,374 | About $192 |
| $29,374 or more | $0 | $0 |
- "Infirm" (no Form T2201 required): the person depends on others for help with personal needs and care because of a physical or mental impairment, expected to last a long time. Unlike the disability tax credit, you do not need an approved Form T2201 to claim the Canada caregiver amount. No medical form is sent with your return, though the CRA can ask later for a signed statement from a medical practitioner showing when the infirmity began and its expected duration (if the CRA already has an approved Form T2201 on file for the period, no separate statement is needed).
- They do not have to live with you for the federal amount, but they must depend on you for support.
- Residence: a parent, grandparent, sibling, aunt, uncle, niece or nephew must be resident in Canada at some time in the year. Parents visiting on a visitor visa or super visa are usually not residents, so they do not qualify.
- Sharing: two or more people supporting the same parent can split the claim, but the total cannot exceed the maximum.
Budget 2026 update (November 5, 2026): the Budget 2026 tax measures propose making the federal caregiver credit refundable from the 2027 tax year, so a caregiver who owes little or no tax would still get it paid. Proposed 2027 amounts: $9,001 for an infirm relative 18+, $2,812 for an infirm spouse, eligible dependant or child under 18, income threshold $21,136. This still needs legislation; 2026 returns use the non-refundable amounts above.
Provincial caregiver amounts, 2026
Each province has its own amount, claimed on the provincial part of the return. The amounts below come from the CRA's 2026 provincial TD1 forms. Provincial credits are worth the amount times the province's lowest tax rate.
| Province | Parent or grandparent 65+ living with you (need not be infirm) | Infirm dependant 18+ |
|---|---|---|
| Ontario | Not available | $6,122 (full if their net income is $20,944 or less; ends at $27,066) |
| British Columbia | Not available | $5,784 (net income must be under $25,356; reduced above $19,572) |
| Alberta | $13,180 (full if their net income is $20,956 or less; ends at $34,136) | $13,180 (full if net income is $8,707 or less; ends at $21,887) |
| Saskatchewan | $14,266 (full to $19,490; ends at $33,756) | $14,266 (full to $8,097; ends at $22,363) |
| Manitoba | $3,605 (full to $12,312; ends at $15,917) | $3,605 (full to $5,115; ends at $8,720) |
| Nova Scotia | $4,898 (full to $13,677; ends at $18,575) | $2,931 (full to $5,953; ends at $8,884) |
| New Brunswick | $5,957 (full to $20,340; ends at $26,297) | $5,956 (full to $8,451; ends at $14,407) |
| Prince Edward Island | $2,446 (full to $11,953; ends at $14,399) | $2,446 (full to $4,966; ends at $7,412) |
| Newfoundland and Labrador | $3,553 (full to $17,364; ends at $20,917) | $3,552 (full to $7,636; ends at $13,094) |
| Quebec (refundable tax credit for caregivers) | $1,525 for a relative 70 or older who lives with you (2026; $1,494 in 2025) | Up to $1,525 if they do not live with you, $1,525 to $3,050 if they do, depending on their income |
Income figures are the dependant's net income for the year. In provinces with both amounts, you claim one or the other for the same person, not both. Quebec's credit is refundable, so it is paid even if you owe no tax; Revenu Québec's page shows the 2025 amounts, and 2026 amounts are indexed by about 2%.
Example: a parent who moved in with you
Your 70-year-old mother, a permanent resident, lives with you and has $15,000 of net income (Old Age Security plus a small pension). She is healthy.
- In Alberta: no federal amount (she is not infirm), but the Alberta caregiver amount of $13,180 applies in full, because her income is under $20,956.
- In Ontario: nothing, because both the federal and Ontario amounts require infirmity.
- If she becomes infirm: in Ontario you could then claim the federal $8,773 (about $1,228 off federal tax) and the Ontario $6,122, both in full at her income level.