Description

You may be eligible for the tax credit for caregivers if you provided care to a person (who is not your spouse) aged 70 or over who does not have an impairment.

Benefit Amount

$1,453 tax credit.

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.

Application Process

Family members

To apply for this tax credit you must complete form TP-752.0.14-V, Certificate Respecting an Impairment. This certifies that the individual needs assistance in carrying out a basic activity of daily living. You do not have to complete the certificate if you have already filled it out previously. However, if the care receiver’s health has improved since the last time you filed a document certifying their impairment, you must update this information.

Non-family member

If you are claiming the credit for a person with whom you have no family relationship, also enclose form TP-1029.AN.A-V, Certificate of Ongoing Assistance, confirming that you have been designated to provide ongoing assistance to a person who has no family relationship with you so that the person can carry out a basic activity of daily living.

Note that this certificate must be renewed every three years. You do not need to file it again if there is already a valid one on file.

More than two care receivers

If you are claiming the credit for more than two care receivers, enclose form TP-1029.8.61.64-V, Tax Credit for Caregivers.