Quebec

Tax Credit for Caregivers – 70 or over

Complex application

Need you to file taxes and apply separately

To claim a refundable tax credit for caregivers, you must first meet all the following basic conditions:

  • You were resident in Québec on December 31 in the year covered by the claim.
  • You did not receive any remuneration for the care you provided to the eligible care receiver.
  • Your spouse is the only one claiming an amount with regard to you on line 367, 378 or 381 of their return.
  • No one is claiming the tax credit for caregivers with regard to you.
  • You (or your spouse, if applicable) were not exempt from tax for the year covered by the claim.

To claim the Tax Credit for Caregivers, you must meet the following eligibility requirements:

  • You lived with a care receiver (not your spouse) 70 or over without an impairment.
  • You lived with the care receiver in a dwelling of which you, your spouse (if they also lived with you), the care receiver or the care receiver's spouse (if they also lived with you) was an owner, tenant, or subtenant.
  • You lived with the care receiver for at least 365 consecutive days, including at least 183 days in 2023.
  • The care receiver lived in Canada the entire time you lived with them.

You must not have lived with the care receiver in a private seniors' residence or public network facility.

Notice of Assessment

A statement from Canada Revenue Agency (CRA) to each taxpayer, every year, after you have filed a tax return. It tells you the amount of income tax you owe, or the amount of the refund you will get.

You must apply for this refundable tax credit when you file your taxes. You must complete form TP-1.D.H-V (2023-12).

If you are claiming the credit for more than two care receivers, enclose form TP-1029.8.61.64-V, Tax Credit for Caregivers, with Schedule H of your income tax return.

Last updated: March 18, 2024