Can I claim a credit for supporting an elderly or infirm family member who lives with me in Ontario?

Yes. The federal Canada Caregiver Credit (CCC) is a non-refundable credit for individuals who support a spouse, common-law partner, or dependant with a physical or mental infirmity. The infirmity must be certified — CRA may ask for a medical note. Ontario also has a parallel provincial caregiver amount calculated on Form ON428.

The amount available depends on the relationship and the dependant's net income. For a dependant 18 or older (adult child, parent, grandparent, sibling, etc.) who is dependent on you due to infirmity, you claim an amount on your federal return that phases out as the dependant's net income rises. For a spouse or common-law partner who is infirm, an additional supplement is added to the spousal amount.

The infirmity does not need to rise to the level required for the Disability Tax Credit. However, if the dependant does have an approved DTC, they may be able to transfer unused DTC to you instead of or in addition to the caregiver amount. The dependant does not need to live with you for the standard dependant caregiver amount, though living arrangements affect which version of the credit applies.