Tax Credit for Caregivers of a Spouse

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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).

The dwelling you and your spouse lived in must have been owned, rented or sublet by you and/or your spouse, either independently or with another person, and must not be located in a private seniors' residence or a public network facility.

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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