Family Caregiver Amount

So who thinks they can persuade their doctor to certify in writing the infirmity for one or more of your dependent relatives?  Who might that be?  Any one of these five categories of dependent for whom you currently claim a personal tax credit on your tax return:
Your Spouse
Your Child (multiple)
Your Eligible Dependent (can't double dip here with child though)
Someone who you claim as Infirm over 18
Someone you claim under the Caregiver Amount

For an explanation of these credits, see RC4064 or the TD1 federal, (you'll have to wait for 2012 form in mid December) which should provides amounts and limits.

Each of these credits will get a $2,000 federal tax credit boost, worth $300 per dependent for 2012, that is, if you can persuade a qualified medical practitioner to certify infirmity.

If you can certify this early in 2012, watch the TD1 form, as you may be able to pay less tax at source, and have the $300 during the year, instead of having to wait until April 2013 for this amount.