There are several federal government policies and services that could benefit caregivers. The follow is a summary of the main services caregivers might be able to access. For more information, please check out the websites for the available service.
Old Age Security Pension
The Old Age Security (OAS) pension is a federally funded basic monthly pension that all Canadian citizens or landed legal residents receive who have reached the age of 65 and have lived in Canada for at least ten years after reaching age 18.
http://www.hrsdc.gc.ca/en/isp/oas/oastoc.shtml
Guaranteed Income Supplement
The Guaranteed Income Supplement (GIS) is an income-tested, monthly benefit for OAS pensioners who have limited income, apart from the OAS pension.
http://www.hrsdc.gc.ca/en/isp/pub/oas/gismain.shtml
The Allowance and the Allowance for the Survivor
The Allowance or the Allowance for the Survivor (formerly the Spouse’s/Widows Allowance (SPA)) is a monthly benefit payable to the 60 to 64-year-old spouse of an OAS pensioner and is based on the combined income of the couple.
http://www1.servicecanada.gc.ca/en/isp/pub/oas/allowancesurv4.shtml
Canada Pension Plan
The Canada Pension Plan (CPP) provides a retirement pension and other benefits for those who have contributed to the plan through paid employment in Canada.
http://www.hrsdc.gc.ca/en/isp/cpp/cpptoc.shtml
Veterans Affairs Canada
Veterans Affairs Canada offers a wide range of services and benefits to qualified, eligible veterans and their dependants, members and ex-members of the Armed Forces, and members and ex-members of the RCMP. Services and benefits may include a disability pension for war-time special duty and regular force veterans; an economic support allowance; health care (for example, dental care, glasses, hearing aid, medication, and medical equipment); contributions towards home care; and funeral and burial assistance.
Veterans Affairs Canada http://www.vac.gc.ca/clients/
Veterans Independence Program http://www.vac.gc.ca/clients/sub.cfm?
source=services/vip
Benefits for Primary Caregivers http://www.vac.gc.ca/clients/sub.cfm?
source=services/vip/vip_bene
Compassionate Care Benefits
Employment Insurance Compassionate Care benefits are available to employed family members caring for a gravely ill relative at risk of dying within 26 weeks. These benefits are offered through Human Resources and Social Development Canada (HRSDC).
For more information visit http://www.hrsdc.gc.ca/en/ei/types/
compassionate_care.shtml
Registered Disability Savings Plan
The Registered Disability Savings Plan is a new plan that will allow funds to be invested tax-free until withdrawal. It is intended to help parents and others to save for the long-term financial security of a child with a disability. The plan structure is similar to a Registered Education Savings Plan.
Contributions to an RDSP will be eligible for the new Canada Disability Savings Grant. There is also a new Canada Disability Savings Bond for individuals with lower family net incomes.
http://www.cra-arc.gc.ca/agency/budget/2007/rdsp-e.html
Income Tax Deductions and Credits
Additional financial support is available through a variety of income tax deductions and credits. If you are a caregiver or someone who is receiving care, these tax credits are worth a close look. Reducing federal and provincial income taxes can help relieve some of the financial pressure associated with providing care.
Caregiver credit
If you are a caregiver, you may be eligible for a credit if you maintained a dwelling where both you and a dependant lived at any time during the year.
http://www.cra-arc.gc.ca/tax/individuals/topics/income-tax/return/
completing/deductions/lines300-350/315/menu-e.html
Infirm dependant deduction
You may claim a deduction for each infirm relative dependent on you or your spouse.
http://www.cra-arc.gc.ca/tax/individuals/topics/income-tax/return/
completing/deductions/lines300-350/306/menu-e.html
Personal disability credit
A person with a disability may claim a credit if a qualified professional certifies that:
- A severe mental or physical impairment markedly restricted all, or almost all, of the person’s basic activities of daily living during the year; and,
- The impairment was prolonged, which means it lasted or is expected to last at least 12 months
Only doctors, optometrists, psychologists, occupational therapists, and audiologists are qualified to certify impairment.
http://www.cra-arc.gc.ca/tax/individuals/segments/disabilities/
menu-e.html
Medical expenses credit
You may claim a credit for medical expenses that you or your spouse paid for yourself or your spouse, children, grandchildren, parents, grandparents, brothers, sisters, uncles, aunts, nieces, or nephews who depended on you for support.
http://www.cra-arc.gc.ca/tax/individuals/topics/income-tax/return/
completing/deductions/lines300-350/330/menu-e.html
Basic personal credit
All taxpayers may claim a personal amount credit.
http://www.cra-arc.gc.ca/tax/individuals/topics/income-tax/return/
completing/deductions/lines300-350/300-e.html
Age credit
If you are 65 years or older by December 31 of the year for which you want to claim the credit, you may claim an extra age credit.
http://www.cra-arc.gc.ca/tax/individuals/topics/income-tax/return/
completing/deductions/lines300-350/301/menu-e.html
Spousal credit
You may claim a spousal credit if you were married or had a common-law spouse at any time in the year and if you supported that spouse at any time while you were married.
http://www.cra-arc.gc.ca/tax/individuals/topics/income-tax/return/
completing/deductions/lines300-350/303/menu-e.html
Eligible dependent credit
You may claim the eligible dependent credit if you have a dependant and you were single, divorced, separated, or widowed at any time during the year.
http://www.cra-arc.gc.ca/tax/individuals/topics/income-tax/return/
completing/deductions/lines300-350/305/menu-e.html
Dependant disability credit
You may qualify to claim all or part of any disability credit for which a dependant (other than your spouse) qualifies. You must have claimed one of the following for that dependant:
- An eligible dependent credit
- Infirm dependant’s amount or a caregiver credit
http://www.cra-arc.gc.ca/tax/individuals/topics/income-tax/return/
completing/deductions/lines300-350/318/menu-e.html
Pension income amount
If you receive pension income, you may be able to claim a deduction that is available for certain pension incomes. Assuming your pension qualifies for the deduction, the amount of the pension will determine your total non-refundable tax credits.
http://www.cra-arc.gc.ca/tax/individuals/topics/income-tax/return/
completing/deductions/lines300-350/314/menu-e.html
Spousal transfer credit
Your spouse can transfer to you any part of an age, disability, pension, or tuition and education credit that he or she qualifies for, without reducing his or her federal income tax to zero.
http://www.cra-arc.gc.ca/tax/individuals/topics/income-tax/return/
completing/deductions/lines300-350/326/menu-e.html