Do you have a significant disability and receive care from a caregiver? If your caregiver paid for specialized respite services (care or supervision), he or she may be eligible for the tax credit for respite of caregivers.
Caregivers may claim a refundable tax credit for the expenses incurred to obtain specialized respite services for the care and supervision of a person with a significant disability (refer to the definition).
The person may be the individual's
- spouse;
- the child or granchild of the individual or of the individual's spouse;
- the brother, sister, nephew or niece of the individual or of the individual's spouse;
- the individual's brother-in-law or sister-in-law, that is
- the spouse of the individual's brother or sister,
- the brother or sister of the individual's spouse,
- the spouse of the individual's brother or sister;
- the father or mother or any other direct ascendent of the individual or of the individual's spouse;
- the uncle, aunt, great-uncle or great-aunt of the individual or of the individual's spouse.
Person with a significant disability
A person who;
- is at least 18 years of age at the time the expenses are incurred;
- ordinarily lives with the individual;
- cannot be left without supervision because of the disability;
- has a severe and prolonged impairment in physical or mental functions or receives palliative care.
Clientele
Caregivers who take care of a person with a significant disability (see the Definitions).
Requirements
To claim the tax credit, an individual must
- have been resident in Québec on December 31 of the taxation year;
- have paid expenses to obtain specialized respite services for the care and supervision of a person with a significant disability.
To be eligible, the services must have been provided by a person who holds a diploma, such as a vocational diploma (DEP) in health, assistance and nursing, a college diploma (DEC) in nursing, a Bachelor of Science in Nursing or any other diploma qualifying that person to work as visiting homemaker, home-support worker, family and social auxiliary, nursing attendant, healthcare aide, beneficiary care attendant, nursing assistant or nurse.
Note
A person is considered to hold a recognized diploma if he or she:
- was hired under the direct allowance program to participate in an intervention plan or an individualized services plan put in place for the person with a significant disability by an establishment that is part of the public health and social services network;
- is employed by a domestic help social economy business or community organization recommended by an establishment that is part of the public health and social services network.
The person who provided the services may be
- an employee of the caregiver;
- a self-employed person;
- an employee of a business (corporation, partnership or other entity).
The maximum tax credit is $1,560 per year. The credit is equal to 30% of the total expenses incurred during the year (to a maximum of $5,200).
The tax credit to which an individual is entitled is reduced by 3% of any portion of the individual’s family income exceeding $57,400.
The Tax credit for respite of caregivers has been in effect since 2008.
