Tax Credit for Respite of Caregivers

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You can claim a refundable tax credit for respite of caregivers if you meet the following conditions:

  • You were resident in Québec on December 31 of the year covered by the claim. 
  • You paid expenses to obtain specialized respite services for the care and supervision of a person with a significant disability.
Specialized respite services

Specialized respite services are services that consist in replacing a caregiver in order to provide home care to a person with a significant disability.

The person providing the services must hold a recognized diploma.

Note

Under certain conditions, you may be able to claim an additional amount under the tax credit for caregivers regarding expenses paid for specialized respite services. In this situation, the expenses are not reduced based on your family income.

You cannot claim the tax credit for caregivers and the tax credit for respite of caregivers for the same care recipient.

This means that if you are eligible for the tax credit for caregivers for a person with a significant disability, it may be to your advantage to include the expenses you incurred for specialized respite services when calculating that tax credit instead of in the calculation of the tax credit for respite of caregivers. For more information, see point 2 in the instructions for line 462 in the guide to the income tax return (TP-1.G-V).

For more information, see point 21 in the instructions for line 462 in the guide to the income tax return (TP-1.G-V).

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