Published | Category : Income tax - individuals

Changes to the Tax Credit for Caregivers

To recognize the involvement of individuals who help care for a relative with a severe impairment and with whom they do not live, a new component will be added to the tax credit for caregivers as of the 2018 taxation year.

This refundable tax credit will now comprise four components. The fourth component will apply to caregivers who regularly and continuously help a relative who they neither house nor co-reside with.

Individual eligible for the new component of the tax credit

An individual will be able to claim a refundable tax credit of up to $533 for each relative, provided:

  • the individual is resident in Québec at the end of the year for which the tax credit is claimed (or, if the individual dies in the year, on the date of his or her death); and
  • the relative is considered an eligible relative throughout the required minimum period of support for the particular year (see below).

However, an individual will not be able to claim the tax credit for a particular taxation year if he or she is a dependant of another person for that year.

Amount of the tax credit

Under the new component, an individual can claim a maximum of $533 for each eligible relative. This amount will be reduced at a rate of 16% for each dollar that the eligible relative's income for the year for which the tax credit is claimed exceeds $23,700.

Apart from the reduction rate, the various parameters of the new component will be automatically adjusted each year as of the 2019 taxation year.

Eligible relatives

For the purposes of the new component, a person will be considered an eligible relative of an individual for a minimum period of support provided to the person by the individual for a year, if, throughout that period, the person meets the following conditions:

  • the person's principal place of residence is situated in Québec;
  • the person is either the child, grandson, granddaughter, nephew, niece, brother, sister, father, mother, uncle, aunt, grandfather, grandmother, great-uncle or great-aunt of the individual or of the individual's spouse, or another direct ascendant of the individual or of the individual's spouse;
  • the person does not live in a dwelling situated in a private seniors' residence or in a public network facility;
  • the person has a severe and prolonged impairment because of which, according to the certificate from a physician, the person needs assistance in carrying out a basic activity of daily living.

Minimum period of support

The minimum period of support provided to a person by an individual for a particular taxation year will correspond to a period of at least 365 consecutive days commencing in the year or in the preceding year, of which at least 183 are in the particular year during which the individual provided unremunerated regular, continuous assistance to the relative. The assistance must have helped the relative carry out a basic activity of daily living.

Note
Effective March 27, 2018, nurse practitioners are authorized, for the purposes of the refundable tax credit for caregivers, to issue certifications confirming that an eligible relative is unable to live alone or needs assistance in carrying out a basic activity of daily living because of a severe and prolonged impairment in his or her physical or mental functions.

For more information, see pages A.27 and A.33 of the Additional Information 2018-2019 (PDF – 3.73 MB) published by the Ministère des Finances.

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