Taxes for kinship caregivers.

Information reviewed September 2026. Laws, program rules and services can change, so use the linked official source for current information.

Start by making sure CRA knows who is actually caring for the child.

CRA says that when someone other than the parent, such as a grandparent or guardian, becomes primarily responsible for a child, that new primary caregiver must apply for child benefit payments. A caregiver should not assume the parent's CCB will simply transfer automatically.

CRA: Keep Getting Your CCB Payments

Canada Child Benefit, CCB.

Apply when the child starts living with you and you meet the eligibility requirements. CRA's custody rules distinguish a child living with you more than 60% of the time from shared custody between 40% and 60%.

• CRA: Who Can Apply for CCB
• CRA: How to Apply for CCB

Amount for an eligible dependant.

Some single, divorced, separated or widowed taxpayers may be able to claim the federal amount for an eligible dependant when they support a qualifying relative who lives with them in a home they maintain. The relationship rules can include a child or grandchild under 18 and certain older relatives with an infirmity.

Spousal status, support payments, the dependant's income and whether someone else claims the dependant can change eligibility.

CRA: Amount for an Eligible Dependant

Canada caregiver credit.

This credit is for supporting a spouse, partner or qualifying dependant with a mental or physical infirmity. Depending on the relationship and age, a child or grandchild can fall within the rules. CRA may require medical documentation unless an approved Disability Tax Credit certificate already covers the period.

CRA: Canada Caregiver Credit

Disability Tax Credit and Child Disability Benefit.

If the child has a severe and prolonged impairment, the DTC may matter. DTC approval can also trigger the Child Disability Benefit when the caregiver receives CCB and can affect other disability-related tax provisions.

Read Disability & Additional Needs

Medical expenses.

CRA rules allow eligible medical expenses for dependants in certain circumstances, but the line used depends on the relationship and age. Keep receipts and check whether any cost has already been reimbursed by insurance, GACP or another program.

CRA: Eligible Medical Expenses

Child care expenses.

Child-care deductions have detailed rules about the eligible child, who paid the expense, who can claim it and why the care was required. A grandparent or kinship caregiver should check their exact situation rather than assuming that paying the bill automatically creates a deduction.

CRA: Family, Child Care and Caregiver Tax Measures

Disability amount transferred from a dependant.

Where a dependant qualifies for the DTC and does not use all of the disability amount, a supporting relative may be able to claim a transfer in qualifying circumstances. Relationship and support rules apply.

RESPs are separate from annual tax credits.

RESP contributions are not a normal income-tax deduction, but government education savings incentives such as CESG and the Canada Learning Bond may still make the plan valuable.

Read the RESP and Education Savings guide

Keep a simple tax file for the child.

• Date the child began living with you.
• Any custody or guardianship document.
• CRA correspondence.
• CCB application and decisions.
• DTC or CDB documents if applicable.
• Child-care receipts.
• Medical receipts.
• Support-payment information.
• Records showing major changes in where the child lived.

Tell CRA when the care arrangement changes.

A reunification, move to another caregiver or shift to shared custody can affect benefits and future tax claims. Updating CRA promptly can reduce overpayments that may later have to be repaid.