Tax Credit for Caregivers

The tax credit for caregivers is divided into three components:

• the first concerns caregivers of a spouse 70 or older who is unable to live alone
• the second concerns caregivers housing an eligible relative
• the third concerns caregivers cohabiting with an eligible relative who is unable to live alone

Basic conditions

To claim the tax credit, you must meet both of the following conditions:

• You were resident in Québec on December 31, 2011.
• No one, other than your spouse, is claiming any of the following with respect to you:
  • an amount for a child under 18 enrolled in post-secondary studies, an amount transferred by a child 18 or over enrolled in post-secondary studies or an amount for other dependants 
  • an amount for expenses for medical services not available in your area
  • an amount for medical expenses

In addition, you must meet certain other conditions, depending on your situation.

To claim the tax credit, enclose Schedule H with your income tax return. If the eligible relative has a severe and prolonged impairment in mental or physical functions, also enclose form TP-752.0.14-V, Certificate Respecting an Impairment, if you have not already done so. If you are claiming the credit for more than two eligible relatives, also enclose form TP-1029.8.61.64-V, Tax Credit for Caregivers.