Tax Credit for Caregivers of a Spouse
You can claim a refundable tax credit if your spouse:
- was 70 or older at the end of the year covered by the claim;
- had a severe and prolonged impairment in mental or physical functions that rendered him or her unable to live alone, as certified by a physician or a specialized nurse practitioner; and
- lived with you for at least 365 consecutive days (including at least 183 days in the year covered by the claim).
For more information, see point 2 in the instructions for line 462 in the guide to the income tax return (TP-1.G-V).