Tax Credit for Caregivers

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Important

Changes to the tax credit for caregivers apply beginning with the 2020 taxation year.

If you received the tax credit for caregivers in a previous year and it was shown on the notice of assessment you received for that year, you can apply for advance payments of the tax credit for 2021 using our online services in My Account for individuals.

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 in the year covered by the claim.
  • 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 tax for the year covered by the claim.

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 $1,250 tax credit and an additional amount of up to $1,250 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 function.
  • 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 the year covered by the claim.
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 $1,250 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 the year covered by the claim.
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 $1,250 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 the year covered by the claim.

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.
  • If you are claiming the credit for more than two care receivers, enclose form TP-1029.8.61.64-V, Tax Credit for Caregivers.

For more information, see the instructions for point 2 of line 462 in the guide to the income tax return (TP-1.G-V).

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