Tax Credit for Caregivers - 18 and Over

Description

You may be eligible for the tax credit for caregivers if you provided care to a person 18 or over who has a severe and prolonged impairment in mental or physical functions and needs assistance in carrying out a basic activity of daily living. There is also a similar credit for Caregivers of individuals aged 70 or over.

Benefit Amount

You may be entitled to a $1,383 tax credit and an additional amount of up to $1,383 if you meet certain conditions. You can claim up to $5,200 in eligible respite expenses, for a maximum tax credit of $1,560 per person.

Eligibility Criteria

To claim a refundable tax credit for caregivers, you must first meet all the following basic conditions:

You were resident in Québec on December 31 in the year covered by the claim.
You did not receive any remuneration for the care you provided to the eligible care receiver.
Your spouse is the only one claiming an amount with regard to you on line 367, 378 or 381 of their return.
No one is claiming the tax credit for caregivers with regard to you.
You (or your spouse, if applicable) were not exempt from tax for the year covered by the claim.
You must not have lived with the care receiver in a private seniors’ residence or public network facility.

You provided care to a care receiver 18 or over with a severe and prolonged impairment in mental or physical functions (Part B of Schedule H):

You lived with the care receiver.
You lived with the care receiver in a dwelling of which you, your spouse (if they also lived with you), the care receiver or the care receiver’s spouse (if they also lived with you) was an owner, tenant or subtenant.
You lived with the care receiver for at least 365 consecutive days, including at least 183 days in 2023.
The care receiver lived in Canada the entire time you lived with them.

You may also be entitled to a tax credit of up to $1,383 if you are not living with the person but you meet both of the following conditions (Part C of Schedule H):

You provided care to a care receiver 18 or over with a severe and prolonged impairment in mental or physical functions.
You provided care to the care receiver for at least 365 consecutive days, including at least 183 days in 2023.
The care receiver lived in Canada the entire time you cared for them.

Expenses incurred for specialized respite services (line 266 of Schedule H)

You can claim an additional amount for expenses you incurred for specialized respite services for the care and supervision of an eligible care receiver you lived with who has a severe and prolonged impairment in mental or physical functions.

The tax credit is equal to 30% of the expenses you incurred in the year for specialized respite services. You can claim up to $5,200 in eligible expenses, for a maximum tax credit of $1,560 per person.

Application Process

You must apply for this refundable tax credit when you file your taxes. You must complete form TP-1.D.H-V (2023-12).

If you are claiming the credit for more than two care receivers, enclose form TP-1029.8.61.64-V, Tax Credit for Caregivers, with Schedule H of your income tax return.