Caregiver money checklist: benefits and tax credits in Canada, the US and Australia

This is general information, not tax, legal or financial advice. Rules and amounts change, so check with the CRA, the IRS or Services Australia, or a tax professional, before you rely on anything here.

Looking after a parent, partner or other family member costs money, and many families do not realize help may exist. Here is what families often ask about, with the official page for each so you can confirm the current rules yourself.

Quick checklist

• Write down who you care for, how they are related to you, and what they rely on you for.
• Ask their doctor whether a disability or medical form applies (Canada: Form T2201 is mentioned by the CRA).
• Keep medical receipts and records in one folder.
• Check your employer's leave policy and the government leave rules for your country.
• Check the official page for your country below, and note the tax or benefit year shown.
• Ask a tax professional or the agency directly if your situation is unclear.

Canada

Canada caregiver credit. The CRA describes the Canada caregiver credit as a non-refundable tax credit. It can relate to a spouse or common-law partner with a physical or mental infirmity, or to dependants such as a parent, grandparent, sibling, aunt, uncle, niece, nephew, child or grandchild who lived in Canada at some point in the year. The CRA says a dependant must regularly and consistently rely on you for basic necessities like food, shelter and clothing. For a parent who is 18 or older and dependent on you because of a mental or physical infirmity (line 30450), the CRA page for the 2025 tax year says you can claim up to $8,601, reduced based on the dependant's net income, and the dependant's net income must be less than $28,798. Temporary illnesses or injuries do not count. Other lines (for example 30425 and 30500) have their own amounts and rules. The amounts change, so confirm the figure for your tax year here: CRA, Canada caregiver credit and line 30450. The CRA also says you do not send documents with your return, but keep records, because it may ask for a signed statement from a medical practitioner.

Provinces and territories. The CRA line 30450 page says provincial or territorial amounts are claimed separately, and Quebec residents are directed to Revenu Quebec. So the federal credit is only part of the picture, and your province may have its own amounts.

British Columbia. The Province of B.C. lists a "B.C. caregiver" credit in its basic personal income tax credits table: $5,784 for 2026 and $5,659 for 2025, reduced when the dependant's income is above $19,572 (2026) or $19,151 (2025). The B.C. page does not explain who qualifies, so ask the CRA or a tax professional before you claim it. See the table here: B.C. basic personal income tax credits.

EI caregiving benefits. Employment Insurance lists three caregiving benefits: a family caregiver benefit for children (up to 35 weeks, for a critically ill or injured child under 18), a family caregiver benefit for adults (up to 15 weeks, for a critically ill or injured person 18 or older), and compassionate care benefits (up to 26 weeks, for a person who needs end of life care). Two conditions for employees are at least 600 insured hours in the 52 weeks before the claim, and regular weekly earnings that fell by more than 40 percent for at least one week because of time off to give care. A doctor or nurse practitioner must certify the situation, and you must be a family member or considered like family. The rate shown for 2026 is 55 percent of earnings, up to a maximum of $729 a week. Confirm current figures: EI caregiving benefits, eligibility and benefit amounts.

United States

Medical expenses on your tax return. IRS Publication 502 (2025 edition) explains the itemized deduction for medical and dental expenses claimed on Schedule A (Form 1040). It says you can deduct only the part of those expenses that is more than 7.5 percent of your adjusted gross income. You can include medical expenses you pay for a spouse or a dependent, as long as that person was your spouse or dependent either when the services were provided or when you paid. Check the current year here: IRS Publication 502.

Claiming a parent as a dependent. IRS Publication 501 (2025) lists four tests for a "qualifying relative": the person cannot be anyone's qualifying child; the person either lives with you all year or is related to you in a listed way (a parent counts and does not need to live with you); the person's gross income for the year must be less than $5,200 (2025); and you must generally provide more than half of the person's total support during the calendar year. Separate citizen or resident rules also apply, and there are special cases such as multiple support agreements. Read the publication or ask a tax professional: IRS Publication 501.

Child and Dependent Care Credit. The IRS says a qualifying person can be a disabled spouse or dependent of any age, including an adult who cannot care for themselves, who lives with you for more than half of the year. The care expenses must let you (and your spouse, if filing jointly) work or actively look for work. Details and current limits: IRS, Child and Dependent Care Credit.

Family and Medical Leave Act (FMLA). The US Department of Labor says eligible employees may take up to 12 workweeks of leave in a 12 month period for qualifying reasons. The leave is unpaid and job protected, and one qualifying reason is caring for a spouse, child or parent with a serious health condition. Employer and employee rules apply: a covered private employer has 50 or more employees in 20 or more workweeks, and the employee must have worked for the employer at least 12 months, with at least 1,250 hours of service in the 12 months before leave starts, at a location with at least 50 employees within 75 miles. Details: Department of Labor, FMLA.

Australia

Services Australia runs the Carer Payment and the Carer Allowance, and carer leave comes from work arrangements. We could not load these official pages when writing this, so we are not quoting any rules, amounts or leave days. Please read the current rules and amounts directly: Carer Payment, Carer Allowance and Fair Work Ombudsman, sick and carer's leave.

Keep your records ready

Whatever the country, the same habit helps: keep a dated list of the person's conditions, doctors, medicines and appointments in one place. A free sheet for this is here: Cureva free checklist. If you are caring from far away, see caring for a parent from a distance. Related reading: power of attorney for a parent, sandwich generation: caring for kids and a parent, when siblings disagree about caring for a parent and the first week after hospital discharge.

Cureva is a personal and family health companion for people looking after someone they love. It is launching soon, and you can join the waitlist at cureva.app. Having medicines, appointments and notes in one place can make it easier to answer the questions these forms and agencies ask.

Sources

• https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/canada-caregiver-amount.html
• https://www.canada.ca/en/services/benefits/ei/caregiving.html
• https://www.canada.ca/en/services/benefits/ei/caregiving/eligibility.html
• https://www.canada.ca/en/services/benefits/ei/caregiving/benefits-amounts.html
• https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-30450-caregiver-infirm-dependant.html
• https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/credits/basic
• https://www.irs.gov/publications/p502
• https://www.irs.gov/publications/p501
• https://www.irs.gov/credits-deductions/individuals/child-and-dependent-care-credit-information
• https://www.dol.gov/agencies/whd/fmla
• https://www.servicesaustralia.gov.au/carer-payment (linked only, not verified)
• https://www.servicesaustralia.gov.au/carer-allowance (linked only, not verified)
• https://www.fairwork.gov.au/leave/sick-and-carers-leave (linked only, not verified)