If you support a dependent child or adult family member, this CRA rule may apply to you: the Eligible Dependent Credit and Canada Caregiver Credit can reduce your federal tax owed by several hundred dollars. These are non-refundable credits that require you to meet specific income and relationship requirements, and you can claim them on Line 30200 of your 2026 tax return. Understanding which credits apply to your household is one of the easiest ways to lower your tax bill. The CRA offers multiple credits for people who support dependents, and they don't always overlap. Here's what matters: This credit applies if you support an unmarried adult relative (age 18 or over) in your home. Common examples include: - An adult child with disabilities - A dependent parent or grandparent - An adult sibling You can claim this credit on Line 30200 of your tax return. The amount varies based on the dependent's net income. If you provide care for a dependent (child or adult) and they have reduced ability to care for themselves due to disability or age, you may claim this credit.
No, the Eligible Dependent Credit requires you to be unmarried or not in a common-law partnership. However, the Canada Caregiver Credit can be claimed by married individuals who support a dependent with reduced ability to care for themselves.
The income thresholds change annually. For 2025, your dependent generally cannot earn more than about $15,705 net income. Check the CRA website closer to filing time for 2026 limits, as these amounts are indexed annually.
Not necessarily, but claiming the DTC makes the Caregiver Credit worth significantly more. If your dependent has a severe, prolonged disability, applying for DTC approval first will maximize your credit amount.
Log into CRA My Account, select 'File a return,' and enter your dependent's SIN, date of birth, and net income for the prior year in the appropriate fields. You'll also answer questions about their relationship to you and whether they lived with you.
If your dependent's net income exceeds the CRA threshold, you cannot claim the dependent credit that year. Their income is recalculated each tax year, so you may be able to claim the credit in future years if their income drops below the limit.