Caregiver tax credit

Caregiver tax credit

The tax credit for caregivers has two components:

1. The first component concerns anyone helping a person aged 18 or over who has a severe and prolonged impairment in mental or physical functions and who needs assistance to perform a basic activity of daily living.

Caregiver living with an adult with a disability

You may be entitled to a tax credit of $1,250 as well as an additional amount of up to $1,250 if the following conditions are met:

• you helped an adult with a severe and prolonged impairment in mental or physical functions
• you lived with this person
• the cohabitation took place in a dwelling of which you or the person being cared for (or your spouse or the spouse of the person being cared for, if he lived with you) were the owners, co-owners, tenants, co-tenants or sub-tenants
• the period of cohabitation lasted at least 365 consecutive days, including at least 183 days during the year covered by the application.

Caregiver not living with an adult with a disability

You may be entitled to a tax credit of up to $1,250 if the following conditions are met:

• you helped an adult with a severe and prolonged impairment in mental or physical functions;
• the period of assistance lasted at least 365 consecutive days, including at least 183 days during the year covered by the application.

2. The second component concerns anyone helping a loved one who is 70 years of age or older and with whom they live.

You may be entitled to a tax credit of $1,250 if the following conditions are met:

• you have cohabited with a person (other than your spouse) who is 70 years of age or older and has no impairment
• the cohabitation took place in a dwelling of which you or the person being cared for (or your spouse or the spouse of the person being cared for, if he lived with you) were the owners, co-owners, tenants, co-tenants or sub-tenants
• the period of cohabitation lasted at least 365 consecutive days, including at least 183 days during the year covered by the request

If you are claiming the credit in relation to more than two persons assisted, enclose form TP-1029.8.61.64 , tax credit for caregivers, in Schedule H of your return.

https://www.revenuquebec.ca/fr/citoyens/credits-dimpot/credit-dimpot-pour-personne-ante-caregiant/person-caregiver-nearly-aged-70-years-old-or-older/

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/all-your-tax-return/tax-return/filling-out-tax-return/deductions-credits-expenses/amount- caregivers.html