Published | Category : Income tax - businesses

Changes to the Refundable Tax Credit for Volunteer Respite Services

To further support informal caregivers, changes will be made to the refundable tax credit for volunteer respite services as of the 2018 taxation year.

First, the requirement relating to the number of hours of volunteer respite services that an individual needs to provide to the informal caregiver of a care recipient will be relaxed.

In addition, the maximum amount that an informal caregiver can attribute to an eligible individual for a taxation year under the tax credit for volunteer respite services in respect of a care recipient will be adjusted. This adjustment will be based on the number of hours of volunteer respite services provided to the informal caregiver by the individual in respect of the care recipient. These changes mean that an informal caregiver will be able to attribute:

  • a maximum of $250 to an individual who provides at least 200 hours of volunteer respite services;
  • a maximum of $500 to an individual who provides at least 300 hours of volunteer respite services;
  • a maximum of $750 to an individual who provides at least 400 hours of volunteer respite services.

Second, the maximum amount that an informal caregiver can attribute in recognition of volunteer respite services provided in respect of each care recipient will be raised from $1,000 to $1,500 per year.

Thus, an informal caregiver can attribute amounts under the tax credit, at his or her discretion, provided the amount given to an eligible individual in respect of the same care recipient does not exceed the maximum allowable amount for the number of hours of volunteer respite services provided to the informal caregiver by the individual in the year in respect of the care recipient.

Note that the other terms of the refundable tax credit for volunteer respite services remain unchanged.

For more information, see pages A.33 to A.36 of Additional Information 2018–2019 (PDF – 3.73 MB) published by the Ministère des Finances.

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