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 $1,383 tax credit and an additional amount of up to $1,383 if you meet all of the following conditions:

• You provided care to a care receiver 18 or over with a severe and prolonged impairment in mental or physical functions.
• You lived with the care receiver.
• You lived with the care receiver in a dwelling of which you, your spouse (if they also lived with you), the care receiver or the care receiver's spouse (if they also lived with you) was an owner, tenant or subtenant.
• You lived with the care receiver for at least 365 consecutive days, including at least 183 days in 2023.
• The care receiver lived in Canada the entire time you lived with them.

Expenses incurred for specialized respite services (line 266 of Schedule H)

You can claim an additional amount for expenses you incurred for specialized respite services for the care and supervision of an eligible care receiver you lived with who has a severe and prolonged impairment in mental or physical functions.

The tax credit is equal to 30% of the expenses you incurred in the year for specialized respite services. You can claim up to $5,200 in eligible expenses, for a maximum tax credit of $1,560 per person.

Specialized respite services

These services consist in replacing a caregiver in order to provide home care to an eligible care receiver who has a severe and prolonged impairment in mental or physical functions.

Whether the person providing specialized respite services is your employee, a self-employed person or an employee of a business (corporation, partnership or other entity), they must hold one of the following recognized diplomas:

• a Diploma of Vocational Studies in Home Care and Family and Social Assistance, or in Home Care Assistance;
• a Diploma of Vocational Studies in Assistance to Patients or Residents in Health Care Establishments, or in Assistance in Health Care Establishments;
• a Diploma of Vocational Studies in Health, Assistance and Nursing;
• a Diploma of College Studies in Nursing;
• a bachelor's degree in nursing;
• any other diploma or degree enabling an individual to be a visiting homemaker, home-support worker, family and social auxiliary, nursing attendant, healthcare aide, beneficiary care attendant, nursing assistant or nurse.

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 $1,383 if you meet both of the following conditions:

• You provided care to a care receiver 18 or over with a severe and prolonged impairment in mental or physical functions.
• You provided care to the care receiver for at least 365 consecutive days, including at least 183 days in 2023.
• The care receiver lived in Canada the entire time you cared for them.

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 their 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).