Theresa Lo, CPA Chartered Professional Accountant 陳盧韻詩注册會計師事務所
Theresa Lo, CPAChartered Professional Accountant陳盧韻詩注册會計師事務所

Part 1:  Personal Federal Taxes Changes

3.  Consolidation of Caregiver credits


Currently, there are 3 types of caregiver credits – infirm dependant credit, the caregiver credit, and the family caregiver credit.  Starting 2017 and subsequent taxation years, these credits are consolidated into Canada Caregiver Credit (CCC).


The CCC will be based on 2 amounts: 

  • CCC higher amount:  A maximum of $6,883 (in 2017) can be claimed by a caregiver in respect of each infirm dependant as long as the dependant's net income is less than $16,163 (2017).  Once the net income reaches that amount, CCC will start to reduce dollar-for-dollar and will entirely be eliminated once the net income reaches $23,046 (2017).
  • CCC lower amount plus top-up:  A lower maximum amount of $2,150 (2017) for infirm dependants if the eligible caregiver is claiming one of the following amounts:
    • Spouse or common-law partner amount
    • Amount for eligible dependant, or 
    • Amount for infirm children under age 18.


Under certain circumstances, the top-up calculation may be used to maximize the tax credits.

In addition, the new CCC can only be claimed for dependants who are infirm, and the dependants do not have to live with the caregiver, as long as the dependants are depending on the caregiver for support by reason of infirmity.


The credits can be shared between eligible caregivers as long as the credit does not exceed the maximum annual amount for that dependant.


For more information, please contact us @ 604-639-3229 or


Note:  All information relating to the credits above is available from CRA website.


By Theresa Lo, CPA, CGA

February 13, 2018

Get in Touch With Us

Please check out our News section for the most updated info in regards of our firm.


Call us at +1 604 639-3229+1 604 639-3229 with any questions or to schedule an appointment.


Or you may use our contact form.

In order to visit us

Theresa Lo, CPA

Suite 200​, 5050 Kingsway

Burnaby, British Columbia

V5H 4C2

Get Connected!

Print | Sitemap
© Theresa Lo, CPA.
All data and information provided on this site is for informational purposes only. makes no representations as to accuracy, completeness, currentness, suitability, or validity of any information on this site and will not be liable for any errors, omissions, or delays in this information or any losses, injuries, or damages arising from its display or use. All information is provided on an as-is basis.