21. Tax credit for respite of caregivers (Line 462)
You can claim this refundable tax credit if you meet both of the following conditions:
- You were resident in Québec on December 31, 2020.
- You paid for specialized respite services for the care and supervision of a person with a significant disability.
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 year.
The tax credit is reduced by 3% of the portion of your family income that is over $59,385. Your family income is the amount on line 275 of your return plus, if you had a spouse on December 31, 2020, the amount on line 275 of his or her return.
If both you and another individual living with a person with a significant disability are both entitled to the tax credit for respite of caregivers, only the individual who is that person's principal caregiver can claim the credit.
Specialized respite services are services that consist in replacing a caregiver in order to provide home care to a person with a significant disability.
Under certain conditions, you may be able to claim an additional amount under the tax credit for caregivers regarding expenses paid for specialized respite services. In this situation, the expenses are not reduced based on your family income.
This means that if you are eligible for the tax credit for caregivers for a person with a significant disability, it may be to your advantage to include the expenses you incurred for specialized respite services when calculating that tax credit instead of in the calculation of the tax credit for respite of caregivers. For more information, see point 2 in the instructions for line 462.
Note that you cannot claim the tax credit for caregivers and the tax credit for respite of caregivers for the same care recipient.
Specialized respite services
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.
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 person with a significant disability 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.
To be eligible, your expenses must not have been used to calculate another refundable or non-refundable tax credit in any 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.