2. Tax credit for caregivers (Line 462)

Note
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End of note

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, 2021.
  • 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 income tax for 2021.

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 $1,266 tax credit and an additional amount of up to $1,266 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 functions.
  • 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 2021.

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 $1,266 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 2021.

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 $1,266 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 2021.
Note

For the purposes of this tax credit, the period of 365 consecutive days must have begun in 2020 or 2021. If it began in 2021, it can end in 2022.

End of note

Special case

If the care receiver died in 2021, you can claim the tax credit for 2021 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 2021

If someone you provided care to turned 18 in 2021, 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 2021.
  • Each caregiver lived with or provided care to the care receiver for a period of at least 90 days in 2021.
  • 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 2021 (including the 90 days in 2021 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. The tax credit is equal to 30% of the expenses you incurred in the year for specialized respite services. You can claim up to $5,200 in eligible expenses, for a maximum tax credit of $1,560 per person.

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.

Whether the person providing specialized respite services is your employee, a self-employed person or an employee of a business (corporation, partnership or other entity), he or she must hold one of the following recognized diplomas:

  • a Diploma of Vocational Studies in Home Care and Family and Social Assistance, or in Home Care Assistance;
  • a Diploma of Vocational Studies in Assistance to Patients or Residents in Health Care Establishments, or in Assistance in Health Care Establishments;
  • a Diploma of Vocational Studies in Health, Assistance and Nursing;
  • a Diploma of College Studies in Nursing;
  • a bachelor's degree in nursing;
  • any other diploma or degree enabling an individual to be a visiting homemaker, home-support worker, family and social auxiliary, nursing attendant, healthcare aide, beneficiary care attendant, nursing assistant or nurse.
Note

A person is considered to hold a recognized diploma if he or she:

  • was hired under the direct allowance program to participate in an intervention plan or an individualized services plan put in place for the eligible care receiver with a severe and prolonged impairment in mental or physical functions by an establishment that is part of the public health and social services network;
  • is employed by a social economy business or community organization recommended by an establishment that is part of the public health and social services network.
End of note

To be eligible, your expenses must not have been used to calculate another refundable or non-refundable tax credit in an income tax return.

From your eligible expenses, you must subtract any reimbursement that you or another person obtained or can obtain, unless it was included in either of your incomes and cannot be deducted in calculating income or taxable income.

Important

If the service provider is an individual, the individual's social insurance number must appear on the receipt(s) that you are required to keep as proof of the expenses you incurred.

End of note

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. You do not need to file it again if we have a valid one on file.
  • If you are claiming the credit for more than two care receivers, enclose form TP-1029.8.61.64-V, Tax Credit for Caregivers.

Advance payments of the tax credit for caregivers

If you received advance payments of the tax credit for caregivers in 2021, enter the amount from box H of your RL-19 slip on line 441.

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