******RESOLVED - **
Canada Caregiver Credit (CCC) applies only when the dependent person has a net income is between $7,159 and $23,906 in 2019.
In order to enter this claim I needed to complete the dependent page and tic the checkbox to claim the Canada Caregiver Credit (CCC). My client is ineligible for this credit because the dependent income does not qualify.
It took quite a bit of searching and fussing to figure this out while the lines were all blocked, so I have kept this post in case it might help someone else.****
THIS WAS MY ORIGINAL QUESTION
I am wondering if and how I can claim the Canada Caregiver Credit (CCC) for my client.
My single male client has an infirm parent (88 years) who is living in lodge. My client does everything for this parent - shop, bank, repair stuff, drive to appointments, receives and delivers all mail, runs errands, etc. The mother is financially independent but is no longer physically independent. She can no longer perform all the activities of daily living without support.
Currently there is no DTC on file. There are plans to apply for the DTC after the current Covid-19 restrictions are eased or lifted. In the meantime I would like to claim the CCC.
The parent does not live with her son who is single. Therefore the son in not eligible for eligible dependent amount.
" You were single, divorced, separated or widowed and supporting a dependant who lived with you in a home that you maintained, at any time in the tax year."
Q1 - line 30425 -
Is the Canada caregiver amount restricted to eligible dependent who lives with you? It appears not to be a condition of the CCC per CRA below.
According the CRA the Canada Caregiver Credit eligibility depends upon the following:
Do you support a spouse or common-law partner, or a dependant with a physical or mental impairment ? The Canada caregiver credit (CCC) is a non-refundable tax credit that may be available to you.
An individual is considered to depend on you for support if they rely on you to regularly and consistently provide them with some or all of the basic necessities of life, such as food, shelter and clothing.
The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and what the duration of the impairment is expected to be.
**Q2 - How do I make the claim for the Canada Caregiver Credit in TaxCycle and where do I enter the mother’s information? Is there a ceiling income amount to qualify for this credit? **
I tried using the dependent form.
In the section titled Caregiver amount there is a based amount of $23,906. Why does this amount apply? Where does this number come from? Is there a ceiling income amount to qualify for this credit?
In the section for infirm dependent age 18 or older the based threshold amount is $18,619. Why does this amount apply? Where does this number come from? Is there a ceiling income amount to qualify for this credit?
Q3 - Is there a credit which would apply in this circumstance? If so, what is it and where would I enter this?