Eligibility Conditions – Advance Payments of the Tax Credit for Caregivers
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:
- 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.
- You cannot have lived with the care receiver in a private seniors' residence or public network facility.
- The 365 consecutive days must have begun in 2022 or 2023. If they began in 2023, they can end in 2024.
- The requirement to live together for 183 days in 2023 does not apply if you or your spouse died in 2023, provided you had lived together for at least 365 consecutive days on the date of death.