Coping with a Loss of Independence

Tax Credit for Caregivers

Claiming the Tax Credit for Caregivers: Caregivers Cohabiting with an Eligible Relative

Caregivers who cohabit with 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
If 2 persons cohabited with the same eligible relative and both are eligible to claim the tax credit, only the person who is the eligible relative’s main support may claim the tax credit.
Relative Requirements
The relative must:
  • not be the caregiver’s spouse
  • have been 18 or older (or have turned 18) during the period when you housed the relative in the tax year concerned
  • be unable to live alone due to a severe and prolonged impairment in mental or physical functions
  • have cohabited with the caregiver:
      • in a dwelling that was owned, rented or sublet by the relative and/or his or her spouse, independently or with the caregiver or other persons
      • 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.
The eligible relative 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

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.
  3. Attach the completed forms to your 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;#