Infirm Dependent Credit and Caregiver Credit Replaced with
a New B.C. Caregiver Credit
The new B.C. Caregiver Credit is effective for 2018 and replaces
the Infirm Dependent Tax Credit and the Caregiver Credit. This new
non-refundable credit parallels the Canada Caregiver Credit and is
available to individuals who care for an eligible adult relative
who is dependent on the caregiver because of a mental or physical
infirmity. The maximum credit amount is $4,556 per infirm dependent
for 2018, providing a benefit of up to $230.53, and is indexed to
inflation for future years.
Education Tax Credit
The B.C. Education Tax Credit will be eliminated effective for
the 2019 and subsequent tax years. Any unused amounts carried
forward from years prior to 2019 will remain available to be
claimed in 2019 and in subsequent years.
