Schedule H - Tax Credit for Caregivers

Information

Conditions

You may be eligible for the tax credit if all the following conditions are met.

Location

  • You were resident in Québec on December 31, 2025.

  • You lived with the care receiver in a dwelling (see the definition at line 361 of the guide) 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, co-owner, tenant or subtenant.

  • The care receiver did not live in a private seniors’ residence (see the definition at line 458 in the guide) or a public network facility.

  • The care receiver lived in Canada the entire time you cared for or lived with them.

Period

  • You cared for or lived with the care receiver for at least 365 consecutive days, including at least 183 days in 2025.

  • The period of 365 consecutive days began in 2024 or 2025. If it began in 2025, it can end in 2026.

Other

  • No one but your spouse is claiming any of the following with respect to you in 2025:

  • the amount for dependants and the amount transferred by a child 18 or over enrolled in postsecondary studies (line 367);

  • expenses for medical services not available in your area (line 378);

  • medical expenses (line 381).

  • No one is claiming the tax credit for caregivers with regard to you in 2025.

  • You were not paid for the care you provided to the eligible care receiver.

  • You (or your spouse, if applicable) were not exempt from income tax for 2025.

Deceased care receiver

If the care receiver died in 2025, you must have lived with or assisted them for at least 365 consecutive days by the date of their death in order to be eligible for the tax credit for 2025.

Splitting the tax credit

You can split the tax credit for a care receiver with other caregivers if:

  • You and the other caregiver(s) each lived with or assisted the care receiver for at least 90 days in 2025.

  • Together, you and the other care receiver(s) covered a period of at least 365 consecutive days, including at least 183 days in 2025.

Expenses incurred for specialized respite services

You can claim an additional amount for expenses you incurred for specialized respite services for the care and supervision of an eligible care receiver you lived with who has a severe and prolonged impairment in mental or physical functions. Specialized respite services consist in providing home care to the care receiver on your behalf.

The additional amount is equal to 30% of the expenses you incurred in the year for specialized respite services. You can claim up to $5,200 in eligible expenses per eligible care receiver, for a maximum additional amount of $1,560 per person.

Whether the person providing specialized respite services is your employee, a self-employed person or an employee of a business (corporation, partnership or other entity), they must hold one of the following diplomas:

  • a Diploma of Vocational Studies in Home Care and Family and Social Assistance, or in Home Care Assistance;

  • a Diploma of Vocational Studies in Assistance to Patients or Residents in Health Care Establishments, or in Assistance in Health Care Establishments;

  • a Diploma of Vocational Studies in Health, Assistance and Nursing;

  • a Diploma of College Studies in Nursing;

  • a bachelor’s degree in nursing;

  • any other diploma or degree enabling an individual to be a visiting homemaker, home-support worker, family and social auxiliary, nursing attendant, health care aide, beneficiary care attendant, nursing assistant or nurse.

NOTE

A person is considered to hold a recognized diploma if they:

  • were hired under the direct allowance program to participate in an intervention plan or an individualized services plan put in place for an eligible care receiver with a severe and prolonged impairment in mental or physical functions by an establishment that is part of the public health and social services network;

  • are employed by a social economy business or community organization recommended by an establishment that is part of the public health and social services network.

Your expenses must not have been used to calculate another refundable or non-refundable tax credit in an income tax return.

From your eligible expenses, you must subtract any reimbursement that you or someone else received or can receive, unless it was included in either of your incomes and cannot be deducted in calculating income or taxable income.

NOTE

If the service provider is an individual, their social insurance number must appear on the receipt(s) that you are required to keep as proof of the expenses you incurred.

Certificate for the need of assistance in carrying out a basic activity of daily living

The need of assistance in carrying out a basic activity of daily living must be certified by a health professional, who must complete Part 5 of Form TP-752.0.14 (or Part 3, depending on the version of the form). If the person with an impairment is unable to live alone and Form TP-752.0.14 has already been filed in a prior year in which Part 3 or Part 5 was not completed, the form must be filed again.

If the spouse’s or the care receiver’s income tax return is paper-filed, Form TP-752.0.14 must be mailed to Revenu Québec to the address corresponding to the spouse’s or eligible relative’s region. If the spouse’s or the care receiver’s income tax return is filed electronically, a hard copy of the form must be mailed to the NetFile Québec Help Centre 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

See Also

Income Tax Return Guide – Line 462