2. Tax credit for caregivers (Line 462)

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There are two components to the tax credit for caregivers. The first is for caregivers providing care to a person aged 18 or over who has a severe and prolonged impairment and needs assistance in carrying out a basic activity of daily living. The second is for caregivers providing care to and living with a relative aged 70 or over.

Basic conditions

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

  • You were resident in Québec on December 31, 2020.
  • You did not receive any remuneration for the care you provided to the eligible care receiver.
  • Your spouse is the only one claiming an amount with regard to you on line 367, 378 or 381 of his or her return.
  • No one is claiming the tax credit for caregivers with regard to you.
  • You (or your spouse, if applicable) were not exempt from tax for 2020.

To claim the credit, complete Schedule H.

Amount of the tax credit

Caregiver living with a person 18 or over with an impairment (Part B of Schedule H)

You may be entitled to a $1,250 tax credit and an additional amount of up to $1,250 if you meet all of the following conditions:

  • You provided care to a person 18 or over with a severe and prolonged impairment in mental or physical function.
  • You lived with this person.
  • You lived with this person in a dwelling of which you, your spouse (if he or she also lived with you), the care receiver or the care receiver's spouse (if he or she also lived with you) was an owner, tenant or subtenant.
  • You lived with this person for at least 365 consecutive days, including at least 183 days in 2020.

Caregiver not living with a person 18 or over with an impairment (Part C of Schedule H)

You may be entitled to a tax credit of up to $1,250 if you meet both of the following conditions:

  • You provided care to a person 18 or over with a severe and prolonged impairment in mental or physical functions.
  • You provided care to this person for at least 365 consecutive days, including at least 183 days in 2020.

Caregiver living with a person (not his or her spouse) 70 or over without an impairment (Part D of Schedule H)

You may be entitled to a $1,250 tax credit if you meet all of the following conditions:

  • You lived with a person (not your spouse) 70 or over without an impairment.
  • You lived with this person in a dwelling of which you, your spouse (if he or she also lived with you), the care receiver or the care receiver's spouse (if he or she also lived with you) was an owner, tenant or subtenant.
  • You lived with this person for at least 365 consecutive days, including at least 183 days in 2020.
Note

For the purposes of this tax credit, the period of 365 consecutive days must have begun in 2019 or 2020. If it began in 2020, it can end in 2021.

Special case

If the care receiver died in 2020, you can claim the tax credit for 2020 only if you lived with or provided care to him or her (as applicable) for a period of at least 365 days ending on the date of death.

Reduction of the credit that you can claim for an eligible care receiver who turned 18 in 2020

If someone you provided care to turned 18 in 2020, use the work chart below to calculate the reduction of the tax credit.

  1. Divide the amount from line 258 or line 358 of Schedule H by 12.
  2. Multiply the result by the number of months in the year that precede the care receiver's birthday, including the month of their birthday.
  3. The result is the reduction of the tax credit for a care receiver who turned 18 in the year. Enter it on line 259 or line 359 of Schedule H.

Splitting the tax credit

You must split the tax credit with all other caregivers of the same eligible care receiver if all of the following statements are true:

  • You lived with or provided care to the care receiver for a period of at least 90 days in 2020.
  • Each caregiver lived with or provided care to the care receiver for a period of at least 90 days in 2020.
  • You and the other caregiver(s) lived with or provided care to the care receiver for a period of at least 365 days, at least 183 days of which were in 2020 (including the 90 days in 2020 during which you lived with or provided care to the care receiver).

Expenses incurred for specialized respite services (ligne 266 de l'annexe H)

You can claim an additional amount for expenses you incurred for specialized respite services for the care and supervision of an eligible care receiver you lived with who has a severe and prolonged impairment in mental or physical functions.

Specialized respite services are services that consist in replacing a caregiver in order to provide home care to an eligible care receiver who has a severe and prolonged impairment in mental or physical functions.

For more information, see “Specialized respite services” at point 21 in the instructions for line 462.

Important

You cannot claim the tax credit for caregivers if you are claiming the tax credit for volunteer respite services (line 462, point 20) or the tax credit for respite of caregivers (line 462, point 21) for the same care receiver.

Forms to enclose

  • If you are claiming the credit for a person who has an impairment, enclose form TP-752.0.14-V, Certificate Respecting an Impairment, certifying that the person needs assistance in carrying out a basic activity of daily living. If you have already filed the certificate, do not submit it again. If the care receiver's health has improved since the last time you filed a document certifying his or her impairment, you must inform us.
  • If you are claiming the credit for a person who has an impairment but with whom you have no family relationship, also enclose form TP-1029.AN.A-V, Certificate of Ongoing Assistance, confirming that you have been designated to provide ongoing assistance to a person who has no family relationship with you so that the person can carry out a basic activity of daily living. Note that this certificate must be renewed every three years.
  • If you are claiming the credit for more than two care receivers, enclose form TP-1029.8.61.64-V, Tax Credit for Caregivers.

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