Tax Credit for Caregivers of a Spouse

The tax credit for caregivers is a refundable tax credit paid to a person who, without being remunerated, provide or provided continuous care and assistance to an eligible relative who lived or cohabited with that person. The tax credit consists of the following three components:

• Caregivers of a spouse;
• Caregivers housing an eligible relative;
• Caregivers cohabiting with an eligible relative.

The tax credit for caregivers of a spouse is intended for caregivers who take care of their elderly spouse who is unable to live alone.

Clientele
Caregivers who take care of their spouse

Eligibility requirements
In order to claim the tax credit, an individual must

• be resident in Québec on December 31 of the taxation year for which the credit is being claimed;
• be a person in respect of whom no one else (other than the individual’s spouse) is claiming
• an amount for a child under 18 enrolled in post-secondary studies, an amount transferred by a child 18 or over enrolled in post-secondary studies or an amount for other dependants,
• an amount for expenses for medical services not available in the individual’s local area,
• an amount for medical expenses.

If the person being housed is an aged relative, he or she must

• be age 70 or over;
• have a severe and prolonged impairment in mental or physical functions;
• have cohabited with the caregiver in a residence other than a dwelling located in a residence for seniors, which the caregiver and his or her spouse, or one of the two, alone or with another person, owned, rented or sublet;
• have lived with the individual for at least 365 consecutive days, provided that at least 183 of the days in that period fall within the taxation year for which the tax credit is being claimed.

Note

The period of 365 consecutive days must have begun during the taxation year in question or the previous taxation year. If it began during the taxation year in question, it may end during the subsequent taxation year.

• Tax Credit for Caregivers Cohabiting With an Eligible Relative
• Tax Credit for Caregivers Housing an Eligible Relative