Tax Benefits

Government of Canada| Canada Revenue Agency

Canada Caregiver Credit

If you support a person with a physical or mental impairment, you may be able to claim one or more of the following amounts:

• The amount for a spouse, common-law partner or dependent 18 years of age or older (non-refundable tax credit);
  
• The amount for an eligible dependant (non-refundable credit);
  
• The amount for a person with a disability (non-refundable credit);
  
• The amount for caregivers, for other dependants 18 years of age or older with an impairment (non-refundable tax credit);
  
• The tax credit for medical expenses (non-refundable).

For the parent of a child with a disability

• Canadian caregiver amount for children under 18 with disabilities (non-refundable credit)
  
• Amount for a dependant and tax credit for medical expenses.
  

For seniors

• Seniors and their spouses can take advantage of various tax benefits. For example: pension income splitting;
  
• reimbursement of medical expenses;
  
• age amount;
  
• disability tax credit;
  
• and the full list found on the page for seniors on the Canada Revenue Agency website.

Government of Quebec | Revenu Québec

Caregiver tax credit

This caregiver tax credit (refundable) is divided into three components:

1. Component 1: Applies to anyone assisting a person 18 years of age or older with a severe and prolonged disability.
   
2. Component 2: Applies to anyone supporting a person who is 70 years of age or older, with whom they are living together and who does not have a disability.

Other tax benefits for caregivers

• Amount for other dependants (non-refundable credit);
  
• Tax credit for medical expenses (non-refundable credit).
  

For the parent of a child with a disability

• Supplement for a child with a disability (refundable tax credit);
  
• Supplement for a child with a disability requiring exceptional care (refundable tax credit);
  
• Children’s Activity tax credit (refundable);
  
• Childcare expense tax credit (refundable);
  
• Medical Expense Tax Credit.
  

Tax benefits for seniors

Seniors and their spouses are also entitled to a number of tax benefits, including:

• senior assistance tax credit;
  
• the experienced worker tax credit;
  
• an amount for a severe and prolonged impairment in mental or physical functions;
  
• various measures for disabled individuals;
  
• and the complete list and details in the Seniors and Loss of Autonomy sections of the Revenu Québec website.

Need assistance?

As you know, taxation is a complex subject. When in doubt, it’s best to enlist the help of an accountant or tax specialist to complete your return, or talk to a Caregiver counselor:

• Canada Revenue Agency: 1 800 959-7383;
  
• Revenu Québec: 1 800 267-6299;
  
• Find assistance to complete your tax return;
  
• The Office des personnes handicapées du Québec, whose site includes a tax guide;
  
• Contact Caregiver Support, a professional, confidential and free counselling, information and referral service. They can be reached by phone at 1 855 852-7784 every day from 8 a.m. to 8 p.m., and by email.