Additional Amount for Specialized Respite Services – Tax Credit for Caregivers
If you provide care to a person with an impairment who needs assistance, the following information will be of interest to you.
Did you pay for specialized respite services?
You can claim an additional amount for expenses you incurred for specialized respite services for an eligible care receiver you lived with who has a severe and prolonged impairment in mental or physical functions. Specialized respite services consist in providing care and supervision for the care receiver on your behalf.
Don't hesitate to seek these services. Respite is crucial to being a better caregiver.
Person 70 or over
You can only claim an additional amount for specialized respite services if the person you provide care to has an impairment and meets the eligibility conditions. If the care receiver is 70 or over and does not have an impairment, they may be eligible for the tax credit for home-support services for seniors. See eligible services.
Eligible expenses
The additional amount 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 of $1,560 per person.
Who can provide specialized respite services
The person providing specialized respite services can be your employee, a self-employed person or an employee of a business (corporation, partnership or other entity), but they must hold a recognized diploma.
Recognized diplomas
- Diploma of Vocational Studies in Home Care and Family and Social Assistance, or in Home Care Assistance
- Diploma of Vocational Studies in Assistance to Patients or Residents in Health Care Establishments, or in Assistance in Health Care Establishments
- Diploma of Vocational Studies in Health, Assistance and Nursing
- Diploma of College Studies in Nursing
- 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
- nurse
Person providing specialized respite services
A person is considered to hold a recognized diploma if they:
- were hired under Québec's direct allowance program to participate in an intervention plan or an individualized services plan put in place for the eligible care receiver with a severe and prolonged impairment in mental or physical functions by an establishment that is part of the public health and social services network
- are employed by a social economy business or community organization recommended by an establishment that is part of the public health and social services network for the purposes of one of the above plans
Exceptions
Your expenses must not have been used to calculate another refundable or non-refundable tax credit in an income tax return.
From your eligible expenses, you must subtract any reimbursement that you or another person obtained or can obtain, unless it was included in either of your incomes and cannot be deducted in calculating income or taxable income.
If the service provider is an individual, their social insurance number must appear on the receipt(s) that you are required to keep as proof of the expenses you incurred.
Claiming the additional amount
If you paid for specialized respite services, complete and enclose Schedule H with your income tax return. For more information, see How to Claim the Tax Credit.