To be eligible for advance payments of the tax credit for caregivers for 2023, you must meet the following conditions:

• You are resident in Québec on the date of your application.
• Your spouse is the only person claiming the following with regard to you:
  • the amount for other dependants;
  • the amount transferred by a child 18 or over enrolled in post-secondary studies;
  • an amount for medical expenses; or
  • an amount for medical services not available in your area.
• No one is claiming the tax credit for caregivers with regard to you.
• You or your spouse is not exempt from income tax for 2023.
• You do not receive any remuneration for the care you provide to the eligible care receiver.
• You agree to receive the payments by direct deposit.
• You lived with the eligible care receiver for at least 365 consecutive days, including at least 183 days in 2023, in a dwelling of which you, your spouse, the care receiver or the care receiver's spouse is an owner, tenant or subtenant.
• The eligible care receiver lived in Canada the entire time you lived with them.
• You apply by December 1, 2023.