Having a Family Member with Dementia?

According to Health Canada, more than 402,000 Canadians (65 years and older) are living with dementia, including Alzheimer’s disease. However, with a growing and aging population, this number is expected to increase. Canada has invested over $193 million on dementia-related research over the last 5 years through the Canadian Institutes of Health Research. More than 350 Canadian researchers are involved in dementia research through the Canadian Consortium on Neurodegeneration in Aging.

What Is Dementia?

Dementia is a mental illness: a loss of mental function that affects daily activities. It is caused by a loss of cells in the brain and the breakdown of important nerve connections. This process is known as neurodegeneration.

Symptoms can include: memory loss, behaviour changes, judgement and reasoning problems, changes in mood and communication abilities.

The risk factors for dementia

The causes of dementia are not all specifically known. But research points to possible modifiable risk factors, such as those presented in the World Health Organization’s “Global action plan on the public health response to dementia 2017 – 2025”:

• lack of physical activity
• obesity
• unhealthy diet
• tobacco use
• harmful use of alcohol
• social isolation
• lack of cognitively stimulating activities
• diabetes, hypertension, and depression

Information about programs and services on dementia

The new Canada caregiver credit

Do you support a spouse or common-law partner, or a dependent with a physical or mental impairment? The Canada caregiver credit (CCC) is a non-refundable tax credit that may be available to you.

Who can you claim this credit for?

You may be able to claim the CCC if you support your spouse or common-law partner with a physical or mental impairment.

You may also be able to claim the CCC for one or more of the following individuals if they depend on you for support because of a physical or mental impairment:

• your or your spouse’s or common-law partner’s child or grandchild
• your or your spouse’s or common-law partner’s parent, grandparent, brother, sister, uncle, aunt, niece, or nephew (if resident in Canada at any time in the year)

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.

What amount can you claim?

The amount you can claim depends on your relationship to the person for whom you are claiming the CCC, your circumstances, the person’s net income, and whether other credits are being claimed for that person.

• For your spouse or common-law partner, you may be entitled to claim an amount of $2,182 in the calculation of line 303. You could also claim an amount up to a maximum of $6,986 on line 304.
• For an eligible dependent 18 years of age or older (who is a person for whom you are eligible to make a claim on line 305), you may be entitled to claim an amount of $2,182 in the calculation of line 305. You could also claim an amount up to a maximum of $6,986 on line 304.
• For an eligible dependent under 18 years of age at the end of the year (who is a person for whom you are eligible to make a claim on line 305), you may be entitled to claim an amount of $2,182 in the calculation of line 305 or on line 367 for your child.
• For each of your or your spouse’s or common-law partner’s children under 18 years of age at the end of the year, you may be entitled to claim an amount of $2,182 on line 367.
• For each dependent 18 years of age or older who is not your spouse or common-law partner or an eligible dependent for whom an amount is claimed on line 303 or on line 305, you may be entitled to claim an amount up to a maximum of $6,986 on line 307.

What documents do you need to support your claim?

• When you file your income tax return, do not send any documents. Keep them in case the CRA ask to see them.
• 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.
• For children under 18 years of age, the statement should also show that the child, because of the impairment in physical or mental functions, is, and will likely continue to be, dependent on others for an indefinite duration. Because of this impairment, they need much more assistance for their personal needs and care when compared to children of the same age.
• You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for a specified period.

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/public-health/services/diseases/dementia.html