Tax Credit for Volunteer Respite Services
You can claim a refundable tax credit for volunteer respite services if you meet the following conditions:
- You were resident in Québec on December 31 of the taxation year covered by the claim.
- You provided, as a volunteer, respite services to the caregiver of a person with a significant long-term disability.
- You received an RL-23 slip documenting the services you provided.
- You are not the spouse of the person who received the care.
- You are not the father, mother, child, brother or sister of the person who received the care, or the spouse of any of these people.
Note that you cannot claim the tax credit for caregivers and the tax credit for respite of caregivers for the same care recipient.
For more information, see point 20 in the instructions for line 462 in the guide to the income tax return (TP-1.G-V).