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2017 Budget Changes - A new Canada Caregiver amount

The current caregiver credit system that applies to Canadians who are caring for their loved ones is confusing and does not serve families well. The existing Caregiver Credit, Infirm Dependent Credit and Family Caregiver Tax Credit each have different eligibility rules. 
Budget 2017 proposes to simplify the existing system. It will replace the Caregiver Credit, Infirm Dependent Credit and Family Caregiver Tax Credit with a single new credit: the Canada Caregiver Credit. This new, non-refundable credit will provide better support to those who need it the most, apply to caregivers whether or not they live with their family member, and help families with care-giving responsibilities. 
The new Canada Caregiver Credit will provide tax relief on an amount of: 
• $6,883 (in 2017) in respect of expenses for care of dependent relatives with infirmities (including persons with disabilities)—parents, brothers and sisters, adult children, and other specific relatives. 
• $2,150 (in 2017) in respect of expenses for care of a dependent spouse/common-law partner or minor child with an infirmity (including those with a disability).  
The Canada Caregiver Credit will extend tax relief to more caregivers, particularly those providing care to dependent relatives with infirmities or disabilities who do not live with their caregivers, by increasing the income threshold for the dependent at which the credit begins to phase out. The Canada Caregiver Credit will start to be reduced when the dependent's net income is above $16,163 (in 2017). This income threshold, along with the amounts for the credit, will be indexed to inflation for taxation years after 2017. 
Families will be able to take advantage of the new Canada Caregiver Credit as soon as the 2017 tax year. This measure will provide $310 million in additional tax relief over the 2016–17 to 2021–22 period, and will support families struggling to take care of their loved ones

Source: https://www.budget.gc.ca/2017/docs/plan/budget-2017-en.pdf