Eligible Care Receiver – Advance Payments of the Tax Credit for Caregivers
A person who was:
- 18 or over on December 31, 2021, and has a severe and prolonged impairment in mental or physical functions because of which he or she needs assistance in carrying out a basic activity of daily living, as certified by a health professional; or
- 70 or over on December 31, 2021, is not your spouse and does not have an impairment.
Note
- A person 18 or over with a severe and prolonged impairment in mental or physical functions can be:
- your spouse;
- your or your spouse's child, grandchild, nephew, niece, brother or sister;
- your or your spouse's father, mother, grandfather or grandmother, or any other of your or your spouse's direct ascendants;
- your or your spouse's uncle, aunt, great-uncle or great-aunt; or
- someone with whom you have no family relationship, if a professional from the health and social services network certifies that you provide ongoing assistance to this person so that he or she can carry out a basic activity of daily living.
- A person 70 or over without an impairment can be your or your spouse's father, mother, grandfather, grandmother, uncle, aunt, great-uncle, great-aunt or any other of your or your spouse's direct ascendants.