Tax Credit for Volunteer Respite Services

If you provided respite services for the informal caregiver of a person with a significant long-term disability, you may be entitled to a refundable tax credit.

Caregivers have at their disposal an amount of $1,000 that may be allocated among volunteers (This link will open a new window) who provided respite services. Each volunteer designated by the caregiver may claim a maximum of $500 as a refundable tax credit. In order to claim the credit, the volunteer must have provided home respite services for the same care recipient for at least 400 hours during the year.

For further information, refer to the instructions for line 462 (point 20) in the guide to the income tax return (TP-1.G-V).