Caregivers

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;
  • your or your spouse’s direct descendants.
• They must be 18 or over with a severe and prolonged impairment in mental or physical functions and need help with 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;
  • your or your spouse’s direct descendants;
  • 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 who needs help with 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 with 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 and need help with a basic activity of daily living.

If the person is a relative (other than your spouse) 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 the following requirements:

• You cared for the relative free of charge.
• You lived with the relative (other than your spouse) for at least 365 consecutive days, including at least 183 days in the year concerned.
• Your relative must have lived in Canada the entire time you lived with them.
• Your relative 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) governed by the Act respecting health services and social services.

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 and needs help with 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) governed by the Act respecting health services and social services.

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 and needs help with a basic activity of daily living.
• You must have cared for 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;
  • un private institution under agreement that operates a residential and long-term care centre (CHSLD) governed by the Act respecting health services and social services.

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

• fees for medical and dental services;
• fees paid for prescription drugs provided 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.

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