2. Tax credit for caregivers (Line 462)
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, 2024.
- 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 their 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 2024.
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 $1,453 tax credit and an additional amount of up to $1,453 if all of the following conditions are met:
- You provided care to a care receiver 18 or over with a severe and prolonged impairment in mental or physical functions.
- You lived with the care receiver.
- You lived with the care receiver in a dwelling of which you, your spouse (if they also lived with you), the care receiver or the care receiver's spouse (if they also lived with you) was an owner, tenant or subtenant.
- You lived with the care receiver for at least 365 consecutive days, including at least 183 days in 2024.
- The care receiver lived in Canada the entire time you lived with them.
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 $1,453 if all of the following conditions are met:
- You provided care to a care receiver 18 or over with a severe and prolonged impairment in mental or physical functions.
- You provided care to the care receiver for at least 365 consecutive days, including at least 183 days in 2024.
- The care receiver lived in Canada the entire time you cared for them.
Caregiver living with a person (not their spouse) 70 or over without an impairment (Part D of Schedule H)
You may be entitled to a $1,4533 tax credit if all of the following conditions are met:
- You lived with a care receiver (not your spouse) 70 or over without an impairment.
- You lived with the care receiver in a dwelling of which you, your spouse (if they also lived with you), the care receiver or the care receiver's spouse (if they also lived with you) was an owner, tenant or subtenant.
- You lived with the care receiver for at least 365 consecutive days, including at least 183 days in 2024.
- The care receiver lived in Canada the entire time you lived with them.
For the purposes of this tax credit, the period of 365 consecutive days must have begun in 2023 or 2024. If it began in 2024, it can end in 2025.
Special case
If the care receiver died in 2024, you can claim the tax credit for 2024 only if you lived with or provided care to them (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 2024
If an eligible care receiver turned 18 in 2024, use the work chart below to calculate the reduction of the tax credit.
Work chart – Reduction of the tax credit for a care receiver who turned 18 in the year
- Divide the amount from line 258 or line 358 of Schedule H by 12.
- Multiply the result by the number of months in the year that precede the care receiver's birthday, including the month of their birthday.
- The result is the reduction of the tax credit for a care receiver who turned 18 in 2024. 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 2024.
- Each caregiver lived with or provided care to the care receiver for a period of at least 90 days in 2024.
- 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 2024 (including the 90 days in 2024 during which you lived with or provided care to the care receiver).
Expenses incurred for specialized respite services (line 266 of Schedule 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 additional amount 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 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), they 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 they:
- were 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;
- are 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 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.
If the service provider is an individual, their social insurance number must appear on the receipt(s) that you are required to keep as proof of the expenses you incurred.
Advance payments of the tax credit for caregivers
If you received advance payments of the tax credit for caregivers in 2024, enter the amount from box H of your RL-19 slip on line 441.
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 the 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 they 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.