Tax Credit for Caregivers of a Spouse
You can claim a refundable tax credit if all three of the following conditions are met:
- Your spouse was 70 or older at the end of the year covered by the claim.
- Your spouse 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.
- Your spouse 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).