Schedule H - Tax Credit for Caregivers

In this part, you must indicate the person(s) who own, rent or sublet the dwelling where the taxpayer lived with the spouse or the eligible relative(s).

If the taxpayer was caring for a spouse, he or she will be eligible for this credit in the case where the taxpayer and the spouse, or one of them, independently or with another person owned, rented or sublet the dwelling. Select the appropriate check box(es) in this part of Schedule H to identify the owners, tenants or subtenants of the dwelling.

If the taxpayer was housing an eligible relative, he or she will be eligible for this credit in the case where the taxpayer and the spouse, or one of them, independently or with another person, other than the eligible relative who was housed, owned, rented or sublet the dwelling. Select the appropriate check box(es) in Section “Schedule H/TP-1029.8.61.64” in the copy of the Family Profile (Jump Code: FAM) related to the eligible relative to identify the owners, tenants or cotenants of the dwelling.

If the taxpayer was cohabiting with an eligible relative, he or she will be eligible for this credit in the case where the eligible relative and the spouse, or one of them, independently or with the taxpayer or with other persons owned, rented or sublet the dwelling. Select the appropriate check box(es) in Section “Schedule H/TP-1029.8.61.64” in the copy of the Family Profile (Jump Code: FAM) related to the eligible relative to identify the owners, tenants or cotenants of the dwelling.

As mentioned in “Part A – Address of the dwelling” of this help topic, if the taxpayer was caring for a spouse, he or she will be eligible for this credit in the case where the taxpayer and the spouse, or one of them, independently or with another person owned, rented or sublet the dwelling. Select the appropriate check box(es) in this part of Schedule H to identify the owners, tenants or subtenants of the dwelling.

A $1,015 refundable tax credit may be claimed if the spouse meets all of the following conditions:

• he or she was 70 or older at the end of the year;
• he or she had a severe and prolonged impairment in mental or physical functions rendering him or her, according to written certification from a physician (Form TP-752.0.14), unable to live alone;
  (To indicate that the spouse was unable to live alone, please select the appropriate check box in Section “Identification of the eligible spouse” of this part.)
• he or she cohabited with the taxpayer in Canada for a period of at least 365 consecutive days, including at least 183 days in the current year, in a dwelling other than a dwelling in a private seniors’ residence. The period of 365 consecutive days must have begun in the year covered by the current return or in the previous year and can end in the following year.

Note: The information in the “Identification of the eligible spouse” section will display only if check box(es) used to identify the owners, tenants or cotenants are selected in part A and that the first two conditions listed above are met.

Caregiver housing an eligible relative

As mentioned in “Part A – Address of the dwelling” of this help topic, if the taxpayer was housing an eligible relative, he or she will be eligible for this credit in the case where the taxpayer and the spouse, or one of them, independently or with another person, other than the eligible relative who was housed, owned, rented or sublet the dwelling. Select the appropriate check box(es) in Section “Schedule H/TP-1029.8.61.64” in the copy of the Family Profile (Jump Code: FAM) related to the eligible relative to identify the owners, tenants or cotenants of the dwelling.

A $1,185 refundable tax credit may be claimed if:

• the relative was 70 or older and lived with the taxpayer for a period of at least 365 consecutive days, including at least 183 days in the current taxation year; or
• the relative was 18 or older at some time in the housing period included in the current year, had a severe and prolonged impairment in mental or physical functions and lived with the taxpayer for a period of at least 365 consecutive days, including at least 183 days in the current taxation year.

Notes:

The eligible relative 70 or older giving rise to this component of the credit can be:

• the taxpayer’s father, mother, grandfather or grandmother, or any other of the taxpayer’s or the spouse’s direct ascendant;
• the taxpayer’s or the spouse’s uncle, aunt, great-uncle or great-aunt.

The eligible relative who has a severe and prolonged impairment in mental or physical functions, giving rise to this component of the credit can be:

• the taxpayer’s father, mother, grandfather or grandmother, or any other of the taxpayer’s or the spouse’s direct ascendant;
• the taxpayer’s or the spouse’s child, grandchild, nephew, niece, brother or sister;
• the taxpayer’s or the spouse’s uncle, aunt, great-uncle or great-aunt.

The period of 365 consecutive days must have begun in year covered by the current return or in the previous year and can end in the following year.

If the taxpayer and another person divide between themselves the $1,167 tax credit for caregivers housing an eligible relative, each of them must enclose a separate copy of Schedule H with their return.

Caregiver cohabiting with an eligible relative  

As mentioned in “Part A – Address of the dwelling” of this help topic, if the taxpayer was cohabiting with an eligible relative, he or she will be eligible for this credit in the case where the eligible relative and the spouse, or one of them, independently or with the taxpayer or with other persons owned, rented or sublet the dwelling. Select the appropriate check box(es) in Section “Schedule H/TP-1029.8.61.64” in the copy of the Family Profile (Jump Code: FAM) related to the eligible relative to identify the owners, tenants or cotenants of the dwelling.

A $1,185 refundable tax credit may be claimed if the relative meets all of the following conditions:

• he or she was 18 or older at some time in the housing period included in the current year;
• he or she had a severe and prolonged impairment in mental or physical functions rendering him or her, according to written certification from a physician (Form TP-752.0.14), unable to live alone;
  (To indicate that the relative was unable to live alone, please select the appropriate check box in Section “Schedule H/ TP-1029.8.61.64” of the copy of the Family Profile (Jump Code: FAM) relating to the eligible relative.)
• he or she cohabited with the taxpayer in Canada for a period of at least 365 consecutive days, including at least 183 days in the current year.

Note:

The eligible relative giving rise to this credit can be:

• the taxpayer’s father, mother, grandfather or grandmother, or any other of the taxpayer’s or the spouse’s direct ascendant;
• the taxpayer’s or the spouse’s child, grandchild, nephew, niece, brother or sister;
• the taxpayer’s or the spouse’s uncle, aunt, great-uncle or great-aunt.

The period of 365 consecutive days must have begun in the year covered by the current return or in the previous year and can end in the following year.

If the taxpayer and another person living with the eligible relative can both claim this tax credit as a caregiver cohabiting with an eligible relative, the credit can only be claimed by the person who is the eligible relative’s main support.

The physician must certify that the taxpayer is unable to live alone and must complete Part 3 in Form TP-752.0.14. If the person with the impairment is unable to live alone and Form TP-752.0.14 has already been filed in a prior year (without Part 3 having been completed), the form must be filed again.

If the tax return of the spouse or the eligible relative is paper filed, Form TP-752.0.14 must be mailed to Revenu Québec at the address corresponding to the area of the spouse or the eligible relative. If the tax return of the spouse or the eligible relative is filed electronically, the form must be mailed to the NetFile Québec service at the following address:

Direction principale des relations avec la clientèle des particuliers
Revenu Québec
C. P. 3000, succursale Place-Desjardins
Montréal QC   H5B 1A4

 

Unlike Part C, Part E does not require the eligible relative to be housed by the caregiver or live with him or her.

A $533 refundable tax credit can be claimed for each eligible relative being provided unremunerated regular, continuous help to carry out a basic activity of daily living.

The supported eligible relative must comply with the following conditions:

• he or she was 18 or over at any time during the support period included in the current year;
• his or her principal place of residence was situated in Québec;
• he or she was not living in a dwelling situated in a private seniors' residence or in a public network facility;
• he or she had a severe and prolonged impairment because of which, according to the certificate from a physician, the person needs assistance in carrying out a basic activity of daily living.

Note:

The eligible relative giving entitlement to this component can be:

• the father, mother, grandfather, grandmother or any direct ascendant of the taxpayer or the taxpayer’s spouse;
• the child, grandson, granddaughter, nephew, niece, brother, sister of the taxpayer or the taxpayer’s spouse;
• the uncle, aunt, great-uncle or great-aunt of the taxpayer or the taxpayer’s spouse.

The period of 365 consecutive days must commenced in the year or in the preceding year covered by the return and can end in the following year.