Tax Credit for Respite of Caregivers 

Caregivers may claim a refundable tax credit (This link will open a new window) for the expenses incurred to obtain specialized respite services.

The maximum tax credit is $1,560 per year. The credit is equal to 30% of the total expenses you paid in the year (to a maximum of $5,200 in expenses) for specialized respite services for the care and supervision of a person.

You may claim this refundable tax credit if you meet both of the following conditions:

• You were resident in Québec on December 31. 
• You paid expenses to obtain specialized respite services for the care and supervision of a person with a significant disability (This link will open a new window).

The tax credit to which you are entitled is reduced by 3% of the portion of your family income that is over $52,080.