To qualify, the following conditions must be met:
- Permanent incapacity: The child must be unable to maintain themselves due to a mental or physical condition.
- Age-related rules:
- Under 18: must be permanently incapacitated.
- Over 18: must be permanently incapacitated, and:
- The incapacity arose before age 21, or
- While in full-time education or training (minimum two years).
- Other notes:
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- Applies to stepchildren, adopted children, or foster children if maintained at your own expense.
- A medical practitioner must certify the condition on Form ICC2.
- Only one credit is available per child per tax year.
- The credit can be shared if multiple people contribute to the child’s support.
