Caregiver tax credit at a glance

Tax credit for caregivers specifics

The amount varies according to the tax year. This tax credit concerns:

1. Caregivers supporting an adult with a severe and prolonged disability
2. Caregivers supporting a parent who is 70 years of age or older

It is in effect as of the 2020–2021 tax year and is divided into two components.

Component 1: a caregiver who may or may not be living with an adult with a disability

This component provides a universal credit of $1,453 for caregivers cohabiting with the person being cared for.

Caregiver cohabiting with an adult with a disability

A reducible amount of $1,453 may be added to the tax credit if the following conditions are met:

• You helped an adult with a severe and prolonged impairment in mental or physical functions you cohabited with this person
• The cohabitation took place in a dwelling of which you or the person you helped (or your spouse or the spouse of the person you helped, if he or she lived with you) were the owner, co-owner, tenant, co-tenant or sub-tenant
• The period of cohabitation lasted at least 365 consecutive days, including at least 183 days during the year 2024
• The person assisted has resided in Canada throughout the period of cohabitation.

To verify your eligibility, please contact Revenu Québec (1 800 267-6299).

Expenses paid for specialized respite services

You can claim an additional amount if you have paid expenses for specialized respite services for the care, custody and supervision of this person (in the case of cohabitation).

This additional amount is equal to 30% of the expenses incurred during the year for specialized respite services. Total eligible expenses cannot exceed $5,200 per eligible assisted person. Thus, the maximum additional amount is $1,560 per person.

Caregiver not living with an adult with a disability

You may be entitled to a tax credit of up to $1,453 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 in 2024
• The person assisted resided in Canada throughout the period of assistance

Component 2: Caregiver cohabiting with a person (other than their spouse) who is 70 years of age or older and who does not have a disability

This component provides a general credit of $1453 for caregivers who live with the person being cared for.

Eligibility criteria for the caregiver: be a resident of Québec on December 31 of the year covered by the application, and be living with the person being cared for (owners, co-owners, tenants, co-tenants or sub-tenants). The period of cohabitation must last 365 consecutive days, including at least 183 days during the taxation year.

Eligibility criteria for the person being assisted:

• A person 70 years of age or older without a severe and prolonged impairment
• Be the parent, grandparent, uncle, aunt, great-uncle, great-aunt of the caregiver or their spouse, or another direct ascendant of the caregiver or their spouse
• Not be living in a seniors’ residence or a public facility
• Not be the spouse of the person being cared for

Mini glossary

• Refundable tax credit: amount paid to you if you are entitled to it. If you do not pay taxes during the tax year, this amount will still be issued to you
• Non-refundable tax credit: reduces the amount of tax you pay on your taxable income, but does not entitle you to a refund
• Dwelling: in addition to houses, apartments (excluding RPAs) or condos, housing cooperatives, low-income housing and non-profit housing organizations (except group homes) are accepted;
• Deductible amount, fixed amount: depending on the net income of the eligible assisted person, the tax credit may be reduced. A reduction rate of 16% applies from a net income of $24,540 up to $33,184, at which point the reducible additional assistance becomes nil. In addition, the caregiver receives no tax assistance if he or she does not cohabit with the eligible person whose net income exceeds a certain amount (depending on the taxation year). The caregiver living with the eligible person receives the fixed amount if the minimum cohabitation period required for application of the tax credit is reached
• Relationship: for Component 1, the person being helped must be the spouse, child, grandchild, nephew, niece, brother, sister, parent, uncle, aunt, grandparent, great-uncle or great-aunt of the caregiver or spouse; or any other direct ascendant of the caregiver or spouse. For caregivers with no family ties to the person being cared for, it is possible to have the Certificate of ongoing assistance completed. For Component 2, the person being helped must be the parent, grandparent, uncle, aunt, great-uncle or great-aunt of the caregiver or spouse; or any other direct ascendant of the caregiver or spouse

Other tax advantages for caregivers

Caregivers of seniors and their families can benefit from other tax credits, including:

• Caregiver respite tax credit
• Tax credit for in-home support for seniors