Coping with a Loss of Independence

Tax Credit for Caregivers

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

Caregivers who support 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 by the claim.
  • 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
You cannot claim the tax credit if you or another person, for the same tax year and in respect of the same eligible relative, claims:
  • the tax credit for caregivers of a spouse
  • the tax credit for caregivers housing an eligible relative
  • the tax credit for caregivers cohabiting with an eligible relative
Relative Requirements
The relative must:
  • have been 18 or older (or have turned 18) during the period when you housed the relative in the tax year concerned
  • have been supported for at least 365 consecutive days, of which at least 183 days were in the tax year concerned, and throughout this period:
      • his or her principal place of residence was in Québec
      • he or she lived in a dwelling that was not located in a private seniors’ residence or in a facility in the public system
      • he or she needed assistance to carry out a basic activity of daily life due to a severe and prolonged impairment in mental or physical functions
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
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.

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.

  • ;#10;#Revenu Québec;#