Incapacitated Child Tax Credit


The Incapacitated Child Tax Credit is available to the parent or guardian of a child:

  • who is permanently incapacitated, either physically or mentally
  • and
  • where there is a reasonable expectation that the child will be unable to maintain themselves when over 18.


'Maintain' for the purpose of the Incapacitated Child Tax Credit, means an ability to support oneself by earning an income from working.

If you have more than one child who is permanently incapacitated, you may claim a credit for each child. If a child is maintained by more than one person, the tax credit is divided between them. 

Next: How do you qualify for Incapacitated Child Tax Credit?