Last updated: March 05 2013
A new tax credit found on Schedule 1 and 5 of the federal tax return bumps up your existing non-refundable credits by $2000 when you care for an infirm person.
First, check out whether you qualify to claim an amount for your spouse, an equivalent spousal amount for an eligible child if you are single, an amount for minor children or infirm dependants over 18, or the caregiver amount. The extra $2000 claim is available when you give care to someone who has an impairment of mental or physical functions, as certified by a doctor, who must verify when the condition started and how long it is expected to last. For minor children, it must be clear how development is different from other children of the same age who do not have the infirmity.