To receive advance payments of the tax credit for caregivers, you must meet the following basic conditions.

Basic conditions

• You are resident in Québec on the date of your application.
• You agree to receive the payments by direct deposit.
• You apply by December 1, 2026.

Other conditions

• You live with the eligible care receiver for at least 365 days, including at least 183 days in 2026, in a dwelling of which you, your spouse, the care receiver or the care receiver's spouse is an owner, tenant or subtenant.
• The dwelling is not located in a private seniors' residence or public network facility.
• The eligible care receiver lives in Canada the entire time you live with them.
• You do not receive any remuneration for the care you provide to the eligible care receiver.
• Your spouse is the only person claiming the following with regard to you for 2026:
  • the amount for other dependants and the amount transferred by a child 18 or over enrolled in post-secondary studies
  • an amount for medical services not available in your area
  • an amount for medical expenses
• No one is claiming the tax credit with regard to you for 2026.
• You or your spouse is not exempt from income tax for 2026.

You must notify us immediately if you no longer meet the eligibility conditions after filing form TPZ-1029.AN-V, Application for Advance Payments – Tax Credit for Caregivers.