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Caregiver tax credit
The Caregiver Tax Credit (CTC) is a Canadian tax credit available to individuals who provide in-home support for a relative who is a dependent, is over 18 and resides with the supporting relative in his/her residence at some time in the year.〔(【引用サイトリンク】url=http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/315/ )〕 It is found on line 315 of the federal tax return. The dependent must be your child, grandchild, brother, sister, niece, nephew, aunt, uncle, parent or grandparent in order to qualify. The caregiver credit would not be applicable unless at some time in the year they reside with you. Families using a Henson trust, the Canada Disability Child Benefit other estate planning methods for children with Disabilities are not excluded from the DTC and should consider whether they qualify.
==Benefits==
The CTC is worth approx $600 in annual tax savings and it can be retroactively filed for 10 years which can result in an overall tax savings of approximately $5,000. The CTC erodes dollar-for-dollar if the dependent’s income exceeds $13,986 and becomes completely if it tops the $17,745 threshold. You cannot claim both the caregiver tax credit and the amount for an infirm dependent 18 or over.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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