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).  

You or your spouse must have owned, rented or sublet the dwelling in which you lived together. This dwelling 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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