http://www.taxtips.ca/filing/caregiveramount.htm
Line 315 Caregiver Amount Tax Credit
"If, at any time in the tax year, you (either alone or with another person) maintained a dwelling and your or your spouse or
common-law partner's parent or grandparent aged 65 or older lived with you, you may be able to claim the federal Caregiver Amount tax credit in the amount of $4,530 for 2014 ($4,608 for 2015).
This
non-refundable tax credit is reduced when the
net income of the parent or grandparent exceeds $15,472 for 2014 ($15,736 for 2015), and is eliminated at net income of $20,002 for 2014 ($20,343 for 2015). Check the tables of
non-refundable personal tax credits for the provincial tax credit amounts and income threshold levels.
The parent or grandparent must at the time have been a resident of Canada, and the tax credit is not available if they were just visiting you."
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