Programs and Services for Seniors

Tax Credit for Caregivers

Claiming the Tax Credit for Caregivers: Caregivers of a Spouse

Clientele
Caregivers who take care of their spouse.

Caregiver Requirements
To claim the tax credit, all of the following must be true:
  • You lived in Québec on December 31 of the tax year concerned.
  • No one, except your spouse, is claiming any of the following with respect to you for the tax year concerned:
      • 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 medical services not available in your area
      • an amount for medical expenses
  • Your spouse has not claimed the tax credit with respect to you.
  • No one has claimed, with respect to you or your spouse, the tax credit for caregivers housing an eligible relative or the tax credit for caregivers cohabiting with an eligible relative.
Spouse Requirements
Your spouse must:
  • have been 70 or older at the end of the tax year concerned
  • be unable to live alone due to a severe and prolonged impairment in mental or physical functions 
  • have cohabited with you, in Canada:
      • in a dwelling that was owned, rented or sublet by you and/or your spouse, independently or with another person
      • for at least 365 consecutive days, of which at least 183 days were in the tax year concerned
The period of 365 consecutive days must have begun in the tax year concerned or in the previous tax year. If it began in the tax year concerned by the claim, it can end in the following tax year.
 
Dwelling Requirements
The dwelling may be a house, apartment or other similar place of residence that has a bathroom and a place where meals can be prepared. However, it must not be located in a seniors’ residence or in a facility in the public system.

To claim the tax credit, proceed as follows:
  1. Complete Schedule H – Tax Credit for Caregivers.
  2. Have a health professional complete the Certificate Respecting an Impairment.
  3. Attach both of the above to your income tax return for the tax year concerned.
  4. Send to Revenu Québec before the deadline.
If the Certificate Respecting an Impairment has already been sent to Revenu Québec (with a tax return from a previous year) and there has been no change in your spouse’s condition, the Certificate does not have to be completed again, nor do you have to attach it again to your tax return. However, if your spouse’s condition has improved you must notify Revenu Québec.

  • traduction anglaise
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