Your Answer
print

What is the Family Caregiver Amount (FCA)

Beginning with the 2012 tax year, a new non-refundable tax credit will be introduced. The CRA will introduce a Family Caregiver Amount (FCA) in respect of an infirm dependant that will provide an additional amount of up to $2,000 for each of the following non-refundable tax credits:

  • Spouse or common-law partner amount (line 303 of the Schedule 1, Federal Tax)
  • Amount for an eligible dependant (line 305 of the Schedule 1, Federal Tax)
  • Amount for children under age 18 at the end of the year (line 367 of the Schedule 1, Federal Tax)
  • Amount for infirm dependants age 18 or older (line 306 of the Schedule 1, Federal Tax); and
  • Caregiver amount (line 315 of the Schedule 1, Federal Tax).

The individual can be any age, but if under 18, they must require more assistance than other children their age. The impairment must be prolonged and the dependant must depend on others for assistance.  You must have a signed statement from a medical doctor.

How will TurboTax claim the FCA?

NOTE: There are some rules around claiming the Family Caregiver amount. See our summary below for details, or visit the CRA page at http://www.cra-arc.gc.ca/gncy/bdgt/2011/qa02-eng.html

  • Line 305: Amount for an eligible dependant - If you are entitled to the family caregiver amount for a dependant, AND you are claiming the Amount for Children on line 367 for the same dependant, you must claim the family caregiver amount on line 367, and not on line 305.

    • TT will do this automatically. If you're wondering why you are not getting the credit for both lines, the CRA has stated that  If you are claiming the non-refundable tax credits in respect of the same child, only the amount for children under age 18 at the end of the year will increase by the FCA.

  • Line 306: Amount for infirm dependants age 18 or older - In addition to the $2,000 credit, the infirm dependent base amount will be increased.  The 2011 amount is $10,358 less the greater of $6,076 or the dependent's income, resulting in $4,282 when the dependent's income is less than $6,076.  When the 2012 indexed amounts are calculated, the amount of $10,527 will be used as a base for indexation instead of $10,358, and then the $2,000 will be added.


To claim the Family Caregiver Amount (FCA) for Spouse in TurboTax, do the following:

  1. In the Intro Section, navigate to the Information for (Your Name) page.
  2. Choose YES for the line that says NEW! Family Caregiver Amount is (Spouse name) dependent upon you because of a mental or physical impairment?

    NOTE: When preparing a Coupled return, your spouse will be asked the same question on their Information for (NAME) page. This way, your spouse can answer the question if they are to claim the FCA


 


To claim the Family Caregiver Amount (FCA) for a Dependant in TurboTax, do the following:

  1. Be sure you have entered in your dependants in the Intro Section of the Tax return.
  2. Proceed to the Deductions tab in your return.
  3. Answer YES on the Claims for Dependants screen.
  4. On the Dependant Credits screen, click on the dependant you wish to claim for the FCA
  5. Next, click Enter Dependant Credits
  6. Check the box for Family Caregiver Amount, then click Continue.

     
  7. The Family Caregiver Amount screen will open. On this screen, you need to do THREE things to claim the FCA:
    1. Choose YES for the question Does (Dependant) depend on others for assistance in personal care because of a prolonged and indefinite physical or mental impairment?
    2. Choose YES for the question Do you have a signed statement from a medical doctor?
    3. Choose which parent will be claiming the Family Caregiver Amount

       
  8. Once all the choices have been made, click Continue. TurboTax will then add the credit to your Schedule 1. 

NOTE: There is NO line on Schedule 1 for the Family Caregiver Amount. It will be added to one of the following lines if applicable:

  • Spouse or common-law partner amount (line 303 of the Schedule 1, Federal Tax)
  • Amount for an eligible dependant (line 305 of the Schedule 1, Federal Tax)
  • Amount for children under age 18 at the end of the year (line 367 of the Schedule 1, Federal Tax)
  • Amount for infirm dependants age 18 or older (line 306 of the Schedule 1, Federal Tax); and
  • Caregiver amount (line 315 of the Schedule 1, Federal Tax).

 




Bookmark and Share

 

NETFILE Error Codes
List of most common NETFILE errors

TurboTax will not Install
Click here for an updated Backup Installer

NETFILE Error – Entries in Financial Statement require correction
Click here for a solution

NETFILE Error code 90308
Click here for more details.

TurboTax 2013 requires .NET Framework
You might be asked to install version 4.0. Please allow

Video Guides
TurboTax Canada answers your questions 

Product updates
Manually download updates to TurboTax

NETFILE demo
Step by Step guide and video

Did this article help you?
Your Feedback
Cancel Submit