The amount granted as a refundable tax credit for an informal caregiver caring for an elderly spouse unable to live alone will be raised to $700 for the 2012 taxation year and will increase gradually thereafter by $75 each year, to $1,000 as of the 2016 taxation year. The $1,000 amount will be automatically indexed each year as of January 1, 2017.

For further information, see page 14 in Additional Information on the Fiscal Measures of the Budget, published by the Ministère des Finances.