Canada · Preparation checklist

Canada caregiver benefits checklist

1. Step 1

   Separate the two mechanisms before you start

   These are different systems and are claimed in different places. The Canada Caregiver Credit is a non-refundable tax credit claimed on your T1 return. EI caregiving benefits are income replacement paid by Service Canada while you are away from work. You may be looking at one, the other, or both.

2. Step 2

   Canada Caregiver Credit: identify the right line

   For an infirm dependant aged 18 or over, the credit is claimed at Line 30425 or Line 30450 — up to $8,601 for the 2025 tax year. For an infirm child under 18, it is claimed at Line 30500 — up to $2,687. The credit is worked out on Schedule 5 and is non-refundable, calculated at 15%.

3. Step 3

   Canada Caregiver Credit: check the dependant's income

   The Line 30450 amount is reduced by the dependant's net income over $20,197, phasing to zero at around $28,798. Where your situation lands is worth confirming with a tax professional.

4. Step 4

   Canada Caregiver Credit: keep a signed medical practitioner statement

   You do not send it with the return, but the CRA may ask for a signed statement from a medical practitioner confirming the dependant's impairment. Keep it — along with your own record of the support you provide — in case it is requested.

5. Step 5

   EI caregiving: pick which of the three benefits fits

   There are three: the family caregiver benefit for children (up to 35 weeks), the family caregiver benefit for adults (up to 15 weeks), and compassionate care benefits (up to 26 weeks).

6. Step 6

   EI caregiving: check the qualifying conditions

   You need 600 insured hours in the past 52 weeks, your weekly earnings must have dropped by 40% or more for at least one week because of the caregiving, and a medical certificate is required. The benefit pays 55% of your average insurable weekly earnings, up to a 2026 maximum of $729 a week.

7. Step 7

   EI caregiving: apply within four weeks

   Apply online at canada.ca within four weeks of your last day of work. Once you start the online application you have 72 hours to complete it. There is a one-week unpaid waiting period before payments begin.