Joe, who is single, supports his 80 year old blind mother who has no income and lives in a nursing home. Which of the following federal tax credits can he claim for his mother?

Question

Quizplus · Accepted Answer

Joe can claim both the Disability tax credit and Canada caregiver tax credit for his mother. The Disability tax credit can be claimed for individuals who have a severe and prolonged impairment in physical or mental functions and the Canada caregiver tax credit can be claimed for individuals who are unable to care for themselves and who are dependent on the individual for support. As Joe is supporting his mother who is blind and has no income, he meets both criteria for these tax credits. The eligible dependant tax credit is not applicable in this situation, as Joe's mother does not meet the criteria of being a "dependant" as she is not living with him. The Canada caregiver credit is a replacement for the former Family caregiver tax credit.

Joe, Who Is Single, Supports His 80 Year Old Blind