If you are cohabiting with one or more relatives who are unable to live alone, and to whom you provide continuous care and assistance, you may be entitled to the tax credit for caregivers.
The tax credit for caregivers is a refundable tax credit paid to a person who, without being remunerated, provides continuous care and assistance to an eligible relative who was housed by 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 credit for a caregiver cohabiting with an eligible relative is intended for caregivers who cohabit with a relative who is unable to live alone. The relative may be one of the following:
- the father, mother, grandfather, grandmother or any other direct ascendant of the caregiver or the caregiver's spouse;
- the child or grandchild of the caregiver or the caregiver's spouse;
- the brother, sister, nephew or niece of the caregiver or the caregiver's spouse;
- the uncle, aunt, great-uncle or great-aunt of the caregiver or the caregiver's spouse.
Clientele
Caregivers who cohabit with an eligible relative.
Conditions
To be entitled to the tax credit, the caregiver must meet the following conditions:
- reside in Québec on December 31 of the taxation year in question;
- no one, other than the spouse, claimed in his or her tax return with respect to the caregiver:
- 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 his or her area,
- an amount for medical expenses.
For the relative to be eligible, he or she must meet the following conditions:
- have turned 18 during the taxation year in question;
- not be the caregiver's spouse;
- have a severe and prolonged impairment in mental or physical functions rendering him or her unable to live alone;
- have cohabited with the caregiver for at least 365 consecutive days, including at least 183 days during the taxation year in question.
Note
The period of 365 consecutive days must have begun during the taxation year in question or the preceding taxation year. If it began during the taxation year in question, it may end during the subsequent taxation year.
The tax credit may be claimed for each eligible relative that cohabited with the caregiver in a dwelling that a relative or his or her spouse, or one of the two, alone or with the caregiver or another person, owned, rented or sublet.
The tax credit can reach $1,176 for each eligible relative.
The tax credit for caregivers cohabiting with an eligible relative has been in effect since the 2011 taxation year.
