You may be eligible for a refundable tax credit for caregivers if you:

• provided 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; or
• provided care to and lived with a person (other than your spouse) aged 70 or over.

The maximum tax credit is $1,494 or $2,988, depending on your situation. See Schedule H for the conditions.

To claim the credit, complete Schedule H.

Advance payments of the tax credit for caregivers

If you received advance payments of the tax credit for caregivers in 2025, enter the amount from box H of your RL-19 slip on line 441.

Forms to enclose

• Certificate Respecting an Impairment (TP-752.0.14-V)
  This form is used to confirm that the care receiver has a severe and prolonged impairment in mental or physical functions and certify that they need assistance in carrying out a basic activity of daily living (Part 5). 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 the certificate, you must inform us.
• Certificate of Ongoing Assistance (TP-1029.AN.A-V)
  If the care receiver is not related to you, also enclose this form. It must be renewed every three years.