Caregivers

For the tax credit for caregivers, a caregiver is someone who either:

• provides care to a person with a severe and prolonged impairment in mental or physical functions who needs help with a basic activity of daily living
• cares for and lives with a relative (other than their spouse) age 70 or over

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

• No. If the person is 18 or over, has a severe and prolonged impairment in mental or physical functions and needs help with a basic activity of daily living, you may be eligible for the credit even if you don’t live with them.

If the person is a relative (other than your spouse) age 70 or over and has no impairment:

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

No. If the person is 18 or over, has a severe and prolonged impairment in mental or physical functions and needs help with a basic activity of daily living, you may be eligible for the credit even if you’re not related to them. However, you will need a Certificate of Ongoing Assistance (TP-1029.AN.A-V) confirming that you have been designated to provide ongoing assistance to the care receiver.

The person cannot be your spouse. Also, you must have lived with them for at least 365 consecutive days, including at least 183 days in the year for which you are claiming the credit, and you cannot have lived in a private seniors’ residence or a public network institution.

If you live with the person:

• The person must be 18 or over, have a severe and prolonged impairment in mental or physical functions and need help with a basic activity of daily living.
• You cannot have been paid for the care you provided.
• You must have lived with the person for at least 365 consecutive days, including at least 183 days in the year for which you are claiming the credit.
• You and the person cannot live in a private seniors’ residence or a public network institution.

If you do not live with the person:

• The person must be 18 or over, have a severe and prolonged impairment in mental or physical functions and need help with a basic activity of daily living.
• You cannot have been paid for the care you provided.
• You must have cared for the person for at least 365 consecutive days, including at least 183 days in the year for which you are claiming the credit.
• The person cannot live in a private seniors’ residence or a public network institution.

Most of them! Fees for medical and dental services, prescription drugs, premiums under the Québec prescription drug insurance plan or a private insurance plan, and prescribed devices and equipment are all eligible.

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 amount for expenses for medical care 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 taxes. 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 or file form TPZ-1029.AN-V, for Application Advance Tax Credit for Caregivers – Payments.