2. Tax credit for caregivers (Line 462)

You may be able to claim a tax credit for caregivers if

  • you were a caregiver of a spouse who was a senior and who was unable to live alone;
  • you were a caregiver of an eligible relative who was living with you (you were housing an eligible relative); or
  • you were a caregiver of an eligible relative who was unable to live alone (you were cohabiting with an eligible relative).

Basic conditions

You can claim a refundable tax credit for caregivers if you meet both of the following conditions:

  • You were resident in Québec on December 31, 2015. 
  • No one, other than your spouse, is claiming an amount with regard to you on line 367, 378 or 381 of his or her return.

Tax credit for caregivers of a spouse

You can claim a tax credit of $925 if

  • your spouse was 70 or older at the end of 2015 and had a severe and prolonged impairment in mental or physical functions (see line 376) that rendered him or her unable to live alone as certified by a physician;
  • your spouse lived with you in Canada for at least 365 consecutive days, including at least 183 days in 2015. You must have lived together in a dwelling (This link will open a new window) that is not located in a private seniors' residence (This link will open a new window). You, your spouse or both of you, independently or with another person, must have owned, rented or sublet the dwelling.

The period of 365 consecutive days must have begun in 2014 or 2015. If it began in 2015, it may end in 2016.

To claim the tax credit, complete parts A, B and D of Schedule H.

Note

There are certain circumstances under which you cannot claim the tax credit as a caregiver of a spouse. You cannot claim the tax credit, for example, if:

  • your spouse is claiming the tax credit with respect to you; or
  • another person is claiming, with respect to you or your spouse, the tax credit as a caregiver housing an eligible relative or as a caregiver cohabiting with an eligible relative.

Form to enclose

Enclose the Certificate Respecting an Impairment (form TP-752.0.14-V) confirming that your spouse is unable to live alone, if you have not already filed it. If your spouse's health has improved since the last time you filed the certificate, you must inform us.

Tax credit for caregivers housing an eligible relative

You can claim a refundable tax credit of up to $1,154 for each eligible relative you were housing (This link will open a new window), provided the relative lived with you in Canada in a dwelling (This link will open a new window) of which you, your spouse or both of you, independently or with another person (other than the eligible relative), were the owner (This link will open a new window), tenant or subtenant (This link will open a new window).

To claim the tax credit, complete parts A, C and D of Schedule H.

Eligible relative housed by more than one person

You can claim the tax credit if the eligible relative you were housing lived in your home and, at another time, in the home of another person of whom he or she is also an eligible relative, provided all of the following conditions are met:

  • The eligible relative had a severe and prolonged impairment in mental or physical functions (see the instructions for line 376). 
  • The eligible relative lived with you for a period of at least 90 consecutive days in 2015 and, at some time during this period, he or she was at least 18 years of age
  • The eligible relative lived with you and with the other person for a total of at least 365 consecutive days, and at least 183 of those days (including the 90-day period spent in your home) were in 2015.
  • The other home in which the eligible relative lived was owned, rented or sublet by the other person or the other person's spouse.

The period of 365 consecutive days must have begun in 2014 or 2015. If it began in 2015, it may end in 2016.

Reduction of the credit that you can claim for an eligible relative you were housing who turned 18 in 2015 (line 49 of Schedule H)

If an eligible relative you were housing turned 18 in 2015, use the table below to calculate the reduction of the tax credit for caregivers. 

Splitting the tax credit (line 52 of Schedule H)

If another person is also entitled to the tax credit for the same eligible relative, you and that person may have to split the amount of the credit.

Forms to enclose

  • Enclose form TP-752.0.14-V, Certificate Respecting an Impairment, if your relative has a severe and prolonged impairment in mental or physical functions and you have never filed the form. However, as long as you are not required to provide certification that your relative has a chronic illness that requires him or her to undergo, at least twice a week for a total of at least 14 hours per week, therapy essential to the maintenance of one of his or her vital functions, you can instead enclose a copy of the Canada Revenue Agency form T2201, Disability Tax Credit Certificate (if the relative's health has improved since the last time you filed a document certifying his or her impairment, you must inform us).
  • Enclose form TP-1029.8.61.64-V, Tax Credit for Caregivers, if you are claiming the tax credit for more than two relatives.

Tax credit for caregivers cohabiting with an eligible relative

You can claim a refundable tax credit of up to $1,154 for each eligible relative with whom you were cohabiting (This link will open a new window) in Canada in a dwelling (This link will open a new window), provided the relative, the relative's spouse or both of them, independently or with one or more other people, owned, rented or sublet the dwelling. (You may be the other person or among the other people who owned, rented or sublet the dwelling with the relative.)

To claim the tax credit, complete parts A, C and D of Schedule H.

If you and another person both lived with the same eligible relative and you both meet the above-mentioned conditions for claiming the tax credit in respect of that eligible relative, only the person who is the relative's primary caregiver can claim the credit.

Reduction of the credit that you can claim for an eligible relative who turned 18 in 2015 (line 49 of Schedule H)

If an eligible relative with whom you were cohabiting turned 18 in 2015, use the table below to calculate the reduction of the tax credit for caregivers.

Forms to enclose

  • The Certificate Respecting an Impairment (form TP-752.0.14-V) confirming that the eligible relative is unable to live alone, if you have not already filed it (if the health of the relative has improved since the last time you filed the certificate, you must inform us);
  • Form TP-1029.8.61.64-V, Tax Credit for Caregivers, if you are claiming the tax credit for more than two relatives.
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