Coping with a Loss of Independence

Tax Credit for Caregivers

Claiming the Tax Credit for Caregivers: Caregivers Housing an Eligible Relative

Clientele
Caregivers housing an eligible relative.

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
 
Relative Requirements
The relative must:
  • not be your spouse
  • he or she must:
      • have been born before January 1, 1949
      • have a severe and prolonged impairment in mental or physical functions, and have been 18 or older (or have turned 18) during the period when you housed the relative in the tax year concerned
  • have lived with you:
      • in a dwelling that was owned, rented or sublet by you and/or your spouse, independently or with another person other than the relative
      • for at least 365 consecutive days, of which at least 183 days were in the tax year concerned
An eligible relative born before January 1, 1949 can be:
  • you or your spouse’s father, mother, grandfather, grandmother or any other direct ascendant
  • you or your spouse’s uncle, aunt, great-uncle or great-aunt
An eligible relative with a severe and prolonged impairment in mental or physical functions can be:
  • you or your spouse’s father, mother, grandfather, grandmother or any other direct ascendant
  • you or your spouse’s child or grandchild
  • you or your spouse’s brother, sister, nephew or niece
  • you or your spouse’s uncle, aunt, great-uncle or great-aunt
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.
 
If you and another person housed an eligible relative with a severe and prolonged impairment in mental or physical functions, other conditions apply. For more information, see point 2 in the instructions for line 462 in the publication Income Tax Return: Schedules and Guide.
 
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.

To claim the tax credit, proceed as follows:
  1. Complete the following forms:
    1. Schedule H – Tax Credit for Caregivers
    2. Tax Credit for Caregivers, if claiming the tax credit for more than 2 relatives
  2. Have a health professional complete the Certificate Respecting an Impairment if the relative has a severe and prolonged impairment in mental or physical functions.
  3. Attach the completed forms 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 the relative’s condition, the form does not have to be completed again, nor do you have to attach it again to your tax return. However, if the relative’s condition has improved you must notify Revenu Québec.

  • traduction anglaise
  • ;#10;#Revenu Québec;#