Tax Credit for Caregivers Cohabiting with an Eligible Relative

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You can claim a refundable tax credit for each eligible relative with whom you were cohabiting in Canada in a dwelling that the relative and/or his or her spouse owned, rented or sublet, independently or with one or more other people (including you).

Only the person who is the relative's primary caregiver is eligible to claim the credit.

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

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