Caregivers Providing Care to a Person 18 or Over Who Has a Severe and Prolonged Impairment in Mental or Physical Functions

You may be eligible for the tax credit for caregivers if you provided care to a person 18 or over who has a severe and prolonged impairment in mental or physical functions and needs assistance in carrying out a basic activity of daily living.

Caregiver living with a person 18 or over with an impairment (Part B of Schedule H)

You may be entitled to a $1,266 tax credit and an additional amount of up to $1,266 if you meet all of the following conditions:

  • You provided care to a person 18 or over with a severe and prolonged impairment in mental or physical functions.
  • You lived with this person.
  • You lived with this person in a dwelling of which you, your spouse (if he or she also lived with you), the care receiver or the care receiver's spouse (if he or she also lived with you) was an owner, tenant or subtenant.
  • You lived with this person for at least 365 consecutive days, including at least 183 days in the year covered by the claim.
Note

You must not have lived with the care receiver in a private seniors' residence or public network facility.

End of note

Caregiver not living with a person 18 or over with an impairment (Part C of Schedule H)

You may be entitled to a tax credit of up to $1,266 if you meet both of the following conditions:

  • You provided care to a person 18 or over with a severe and prolonged impairment in mental or physical functions.
  • You provided care to this person for at least 365 consecutive days, including at least 183 days in the year covered by the claim.
Note

The care receiver must not have lived in a private seniors' residence or public network facility.

End of note

Forms to enclose with Schedule H

  • Enclose form TP-752.0.14-V, Certificate Respecting an Impairment, certifying that the person needs assistance in carrying out a basic activity of daily living. If you have already filed the certificate, do not submit it again. If the care receiver's health has improved since the last time you filed a document certifying his or her impairment, you must inform us.
  • If you are claiming the credit for a person with whom you have no family relationship, also enclose form TP-1029.AN.A-V, Certificate of Ongoing Assistance, confirming that you have been designated to provide ongoing assistance to a person who has no family relationship with you so that the person can carry out a basic activity of daily living. Note that this certificate must be renewed every three years. You do not need to file it again if we have a valid one on file.
  • If you are claiming the credit for more than two care receivers, enclose form TP-1029.8.61.64-V, Tax Credit for Caregivers.

For more information, see the instructions for point 2 of line 462 in the guide to the income tax return (TP-1.G-V).

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