You may be eligible for financial support if you provide care to an eligible care receiver.

Conditions

To claim the tax credit for caregivers, you must meet all the following conditions, based on your situation.

Place of residence

• You were resident in Québec on December 31, 2025.
• You lived with the care receiver in a dwelling of which you, your spouse, the care receiver or the care receiver's spouse was an owner, co-owner, tenant or subtenant.
• The care receiver did not live in a dwelling located in a private seniors' residence or public network facility.
• The care receiver lived in Canada the entire time you cared for or lived with them.

Period

• You cared for or lived with the care receiver for at least 365 consecutive days, including at least 183 days in 2025.
• The period of 365 consecutive days began in 2024 or 2025. If it began in 2025, it can end in 2026.

Other conditions

• No one but your spouse is claiming any of the following with regard to you in 2025:
  • the amount for dependants and the amount transferred by a child 18 or over enrolled in post-secondary studies
  • an amount for expenses for medical services not available in your area
  • an amount for medical expenses
• No one is claiming the tax credit for caregivers with regard to you in 2025.
• You did not receive any remuneration for the care you provided to the eligible care receiver.
• You (or your spouse, if applicable) were not exempt from income tax for 2025.

Deceased care receiver

If the care receiver died in 2025, you must have lived with or assisted them for at least 365 consecutive days on the date of death in order to be eligible for the tax credit for 2025.

Claiming the tax credit

See How to Claim the Tax Credit.