Basic Eligibility Conditions – Tax Credit for Caregivers

Note
Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

End of note

We are currently updating this page. In the meantime, you can refer to the guide to the income tax return (TP-1.G-V) for up-to-date information.

End of note

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.

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter