Basic Eligibility Conditions – Tax Credit for Caregivers
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.