If you look after a family member who is ill or has a disability, two federal programs can help. The Canada Caregiver Credit lowers your income tax when someone with an impairment depends on you, with amounts of up to $8,601 per adult dependant for 2025 and $8,773 for 2026. EI caregiving benefits pay up to $729 a week in 2026 for up to 15, 26 or 35 weeks when you take time off work to care for someone who is critically ill, injured or near the end of life.
You can use both. The credit is claimed on your tax return; the EI benefits replace pay while you’re away from work.
Part 1: the Canada Caregiver Credit
The Canada Caregiver Credit is a non-refundable tax credit. It reduces the federal tax you owe, but it isn’t paid out as cash if you don’t owe tax. The amount you claim depends on who you care for and their net income.
How much you can claim
| Who you support | Tax return line | 2025 tax year | 2026 tax year |
|---|---|---|---|
| Infirm child under 18 | 30500 | $2,687 per child | $2,740 per child |
| Infirm spouse or partner, or infirm eligible dependant, added to the spouse or eligible dependant amount | 30300 or 30400 | $2,687 added | $2,740 added |
| Infirm spouse, partner or eligible dependant 18 or older (extra amount) | 30425 | Up to $8,601 | Calculated on a worksheet (not yet posted on the CRA page) |
| Other infirm dependant 18 or older (parent, grandparent, adult child, sibling and others) | 30450 | Up to $8,601 each | Up to $8,773 each |
The adult amounts shrink as the dependant’s income rises. For 2025, you can’t claim line 30450 if the dependant’s net income was $28,798 or more. For 2026, the CRA’s payroll form (TD1) shows the full $8,773 when the dependant’s net income is $20,601 or less, a partial amount between $20,601 and $29,374, and nothing above that.
Who qualifies
You may be able to claim the credit if you support:
- your spouse or common-law partner who has a mental or physical impairment, or
- someone who depends on you because of an impairment and is your (or your spouse’s) child or grandchild, or your (or your spouse’s) parent, grandparent, brother, sister, aunt, uncle, niece or nephew. Relatives other than children and grandchildren must have lived in Canada at some point in the year.
Someone depends on you if they regularly and consistently rely on you for the basic necessities of life, such as food, shelter and clothing. The impairment must be long-lasting. For a child under 18, the child must need much more help with personal needs and care than other children the same age; a temporary illness or injury doesn’t count.
How to claim
- Get a signed statement from a medical practitioner that says when the impairment began and how long it’s expected to last. You don’t need one if the CRA already has an approved Form T2201 (Disability Tax Credit Certificate) for that person and period.
- Fill in Schedule 5 of your tax return, which works out the amounts for your spouse and dependants.
- Enter the amounts on the right lines: 30300, 30400, 30425, 30450 or 30500.
- Keep the medical statement in case the CRA asks for it.
The child amount on line 30500 can be claimed only once per child, even if both parents qualify. Line 30450 can be split with another person who supports the same dependant, and you can claim it for more than one dependant.
When you get it
There’s no separate payment. The credit is applied when the CRA assesses your tax return: it lowers the federal tax you owe, which can mean a bigger refund. If you forgot to claim it in an earlier year, you can ask the CRA to change that year’s return.
Part 2: EI caregiving benefits
EI caregiving benefits replace part of your pay while you’re off work to care for or support someone. They pay 55% of your average weekly insurable earnings, up to $729 a week in 2026.
| Benefit | For care of | Most weeks |
|---|---|---|
| Compassionate care benefits | Someone of any age with a serious medical condition and a significant risk of death within 26 weeks (6 months) | 26 |
| Family caregiver benefit for adults | A critically ill or injured person 18 or older | 15 |
| Family caregiver benefit for children | A critically ill or injured child under 18 | 35 |
The weeks must be used within 52 weeks of when care begins, and they can be shared between eligible caregivers, either at the same time or one after another.
Who qualifies for EI caregiving benefits
- You worked at least 600 hours of insurable employment in the past 52 weeks, or since your last claim.
- Your regular weekly earnings dropped by more than 40% for at least one week because you’re giving care or support.
- The person you care for is a family member, which includes immediate family, other relatives and people considered to be like family. You don’t have to live with them.
- A medical doctor or nurse practitioner certifies the person’s condition.
How to apply for EI caregiving benefits
- Apply online as soon as you stop working or your earnings drop. You can start before you have your documents and send them afterward.
- Get the right medical certificate signed by a doctor or nurse practitioner: the Medical Certificate for Employment Insurance Compassionate Care Benefits (end-of-life care) or the Medical Certificate for Employment Insurance Family Caregiver Benefits (critical illness or injury).
- Have the person you care for sign the Authorization to Release Medical Information form (or their legal representative, or a parent for a child).
- Send the documents Service Canada asks for by uploading them in My Service Canada Account, by mail, or at a Service Canada office.
When EI caregiving benefits are paid
There’s normally a one-week unpaid waiting period at the start of a claim. It’s waived for new EI claims that start between March 30, 2025 and October 10, 2026. After you’re paid, deposits follow the usual EI payment schedule.
Things to watch for
- Credit, not cash. The Caregiver Credit only helps if you owe federal tax.
- Missing the medical statement. Get it before you file, unless a T2201 is already on file.
- Claiming a child twice. Only one parent can claim line 30500 for each child.
- Waiting too long to apply for EI. Apply as soon as you stop working, even without the certificate.
- Also check the disability tax credit. If the person you care for has a severe impairment, a transferred disability amount may also apply.
Watch for scams. The government never asks for a payment or gift cards to release a benefit. If a call, text or email asks for money or your banking details to “unlock” a payment, don’t click or reply. Contact the program yourself using the numbers on this page, and see our scam guide.
Our caregivers’ hub brings together other help, including provincial programs such as the Nova Scotia Caregiver Benefit.
Common questions
How much is the Canada Caregiver Credit for 2025?
For the 2025 tax year, it’s up to $8,601 for an infirm dependant 18 or older, and $2,687 for an infirm child under 18 or as an add-on for an infirm spouse or eligible dependant.
Can I claim the caregiver amount for my mother?
Yes, if she depends on you for food, shelter and clothing because of a long-lasting impairment, lived in Canada during the year, and her net income is under the limit.
Do I need a doctor’s note for the Canada Caregiver Credit?
Yes, a signed statement from a medical practitioner, unless the CRA already has an approved Disability Tax Credit Certificate (T2201) for that person.
Is the Canada Caregiver Credit refundable?
No. It lowers the federal tax you owe but isn’t paid out if you owe nothing.
How long can I get EI compassionate care benefits?
Up to 26 weeks, which can be shared with other caregivers, within 52 weeks of when care begins.
Can two siblings share EI family caregiver benefits?
Yes. Eligible caregivers can share the weeks, at the same time or one after another.
