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
Person with a significant disability A person who;
Clientele Caregivers who take care of a person with a significant disability (see the Definitions). Requirements To claim the tax credit, an individual must
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.
NoteA person is considered to hold a recognized diploma if he or she:
The person who provided the services may be
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 $54,790.
The Tax credit for respite of caregivers has been in effect since 2008.