2. Tax credit for caregivers (Line 462)

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

  • took care of your spouse, a senior who was unable to live alone;
  • housed an eligible relative;
  • cohabited with an eligible relative who was unable to live alone; or
  • supported an eligible relative whom you regularly and continuously assisted in carrying out a basic activity of daily living.

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, 2018.
  • 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 $1,015 if:

  • your spouse was 70 or older at the end of 2018 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 or a specialized nurse practitioner;
  • your spouse lived with you in Canada for at least 365 consecutive days, including at least 183 days in 2018. You must have lived together in a dwelling that is not located in a private seniors' residence or in a public network facility and that you and/or your spouse owned, rented or sublet either independently or with another person.

The period of 365 consecutive days must have begun in 2017 or 2018. If it began in 2018, it may end in 2019.

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. For example, you cannot claim it 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 $1,185 for each eligible relative you were housing in Canada in a dwelling that the relative and/or his or her spouse owned, rented or sublet, independently or with one or more other people. (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.

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 2018 and, at some time during this period, was at least 18.
  • The eligible relative lived with you and with the other person for a total of at least 365 consecutive days, 183 of which (including the 90-day period spent in your home) were in 2018.
  • 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 2017 or 2018. If it began in 2018, it may end in 2019.

Reduction of the credit that you can claim for an eligible relative you were housing who turned 18 in 2018 (line 49 of Schedule H)

If an eligible relative you were housing turned 18 in 2018, 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 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 $1,185 for each eligible relative you supported in Canada in a dwelling in Canada in a dwelling that the relative and/or his or her spouse owned, rented or sublet, independently or with one or more other people. (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 2018 (line 49 of Schedule H)

If an eligible relative with whom you were cohabiting turned 18 in 2018, use the table below to calculate the reduction of the tax credit for caregivers.

Forms to enclose

  • Enclose the Certificate Respecting an Impairment (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).
  • 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 supporting an eligible relative

You can claim a refundable tax credit of up to $533 for each eligible relative you supported and regularly and continuously assisted in carrying out a basic activity of daily life for free.

To claim the tax credit, complete part E of Schedule H.

You cannot claim the tax credit for caregivers supporting an eligible relative if you or someone else is claiming one of the following tax credits in 2018 in respect of the same eligible relative:

  • the tax credit for caregivers of a spouse;
  • the tax credit for caregivers housing an eligible relative; or
  • the tax credit for caregivers cohabiting with an eligible relative.

Reduction of the credit that you can claim for an eligible relative who turned 18 in 2018
(line 139 of Schedule H)

If an eligible relative turned 18 in 2018, use the table below to calculate the reduction of the tax credit for caregivers.

Splitting the tax credit (line 142 of Schedule H)

If another person also supported the same eligible relative and you are both entitled to the tax credit for caregivers supporting an eligible relative, you and that person may have to split the amount of the credit.

Forms to enclose

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 his or her health has improved since the last time you filed the certificate, 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.

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