The types of care receiver for whom you may claim the tax credit for caregivers are (by age and situation):

Person 18 or over with an impairment who needs assistance

Conditions

The care receiver must meet the following conditions:

• They were 18 or over on December 31, 2025.
• They have a severe and prolonged impairment in mental or physical functions because of which they need assistance in carrying out a basic activity of daily living, as certified by a health professional.
• They live in Québec (i.e. their principal residence is in Québec).

Family relationship

The care receiver can be any of the following people:

• your spouse
• your or your spouse's child, grandchild, niece, nephew, brother or sister, mother, father, grandmother, grandfather, aunt, uncle, great-aunt or great-uncle
• any of your or your spouse's other direct ascendants

No family relationship

The care receiver can be someone who is not related to you if a professional from the health and social services network certifies that you provide ongoing assistance to the care receiver so that they can carry out a basic activity of daily living. A Certificate of Ongoing Assistance is required.

Person 70 or over

Conditions

The care receiver must meet the following conditions:

• They were 70 or over on December 31, 2025.
• They are not your spouse;
• They live in Québec (i.e. their principal residence is in Québec).

Family relationship

The care receiver can be any of the following people:

• your or your spouse's mother, father, grandmother, grandfather, aunt, uncle, great-aunt or great-uncle
• any of your or your spouse's other direct ascendants

For more information

See Eligibility Requirements – Tax Credit for Caregivers and How to Claim the Tax Credit.