The person must be in one of the following situations:

• They are 70 or over and not your spouse. They can be:
  • your or your spouse’s father or mother;
  • your or your spouse’s grandfather or grandmother;
  • your or your spouse’s uncle or aunt;
  • your or your spouse’s great-uncle or great-aunt;
  • another of your or your spouse’s direct ascendants.
• They must be 18 or over and have a severe and prolonged impairment in mental or physical functions because of which they need assistance in carrying out a basic activity of daily living. In addition, their principal residence must be in Québec. They can be:
  • your spouse;
  • your or your spouse’s child;
  • your or your spouse’s grandchild;
  • your or your spouse’s niece or nephew;
  • your or your spouse’s brother or sister;
  • your or your spouse’s father or mother;
  • your or your spouse’s grandfather or grandmother;
  • your or your spouse’s uncle or aunt;
  • your or your spouse’s great-uncle or great-aunt;
  • another of your or your spouse’s direct ascendants;
  • someone with whom you have no family relationship, if a professional from the health and social services network certifies that you provide ongoing assistance to the person so that they can carry out a basic activity of daily living.

Yes. If you meet certain conditions, you can claim the tax credit for caregivers even if you are not related to the care receiver, but they must be 18 or over with a severe and prolonged impairment in mental or physical functions. You must have a Certificate of Ongoing Assistance (TP-1029.AN.A-V) confirming that you have been designated to provide ongoing assistance to a person who needs help carrying out a basic activity of daily living.

If the person is 18 or over and has an impairment:

• Not necessarily. You may be eligible for the credit even if you don’t live with the person. They must have a severe and prolonged impairment in mental or physical functions because of which they need assistance in carrying out a basic activity of daily living.

If the person is not your spouse and is 70 or over:

Yes. You can claim the tax credit for caregivers if you live with the person.

To claim the tax credit for caregivers in this situation, you must meet requirements that include:

• You cared for the person free of charge.
• You lived with the person (who was not your spouse) for at least 365 consecutive days, including at least 183 days in the year concerned.
• The care receiver must have lived in Canada the entire time you lived with them.
• The care receiver and you must not live in:
  • a private seniors’ residence;
  • a public network facility;
  • a private institution under agreement that operates a residential and long-term care centre (CHSLD).

If you live with the person:

• You provide the care free of charge and the person has a severe and prolonged impairment in mental or physical functions because of which they need assistance in carrying out a basic activity of daily living.
• You must have lived with the person for at least 365 consecutive days, including at least 183 days in the year concerned.
• The care receiver must have lived in Canada the entire time you lived with them.
• The care receiver and you must not live in:
  • a private seniors’ residence;
  • a public network facility;
  • a private institution under agreement that operates a residential and long-term care centre (CHSLD).

If you do not live with the person:

• You provide the care free of charge and the person has a severe and prolonged impairment in mental or physical functions because of which they need assistance in carrying out a basic activity of daily living.
• You must have taken care of the person for at least 365 consecutive days, including at least 183 days in the year concerned.
• The care receiver must have lived in Canada the entire time.
• The care receiver must not live in:
  • a private seniors’ residence;
  • a public network facility;
  • a private institution under agreement that operates a residential and long-term care centre (CHSLD).

Most of them! You may be able to claim an amount for medical expenses for:

• an amount paid to purchase drugs and medications prescribed by a physician and  dispensed by a pharmacist;
• premiums under the Québec prescription drug insurance plan or a private insurance plan;
• fees paid to buy prescribed equipment and devices.

If you paid travel, lodging or moving expenses to get medical care not available in your area, you may also be able to claim the expenses for medical services not available in your area.

If you meet the conditions, you can apply for advance payments to get monthly instalments of the tax credit in advance, instead of waiting until you file your income tax return. It’s quick and convenient!

You can apply online using the Apply for advance payments of the tax credit for caregivers service in My Account for individuals. Conditions apply.

You can also file form TPZ-1029.AN-V, Tax Credit for Caregivers – Application for Advance Payments.