You can claim a refundable tax credit if you were resident in Québec on December 31, 2020, and you provided respite services to a caregiver as a volunteer. The tax credit is equal to the total of the amounts shown in box C of the RL-23 slip provided to you by the caregiver.

You cannot claim the tax credit for volunteer respite services and the tax credit for caregivers for the same care recipient.