The Canada Caregiver Credit is a non-refundable federal credit for Canadians who care for an infirm dependant. The credit may apply if you support: your spouse or common-law partner with an impairment, a dependent child under 18 with an impairment, or an adult infirm dependant. CRA defines an impairment as a physical or mental condition that causes the person to be dependent on others for their personal needs. The credit amount depends on the relationship and the dependant's net income. The credit is reduced as the dependant's income rises above a threshold. In some cases, you can claim the Canada Caregiver Credit in addition to other amounts like the spouse amount or eligible dependant amount.