Caregivers: Helping a person with an impairment or an elderly relative

Do you provide care to a person 18 or over who has a physical or mental impairment and needs help with their daily activities? Do you live with a relative age 70 or over? This page contains answers to the most common questions.

Todd lives with and cares for Rose, who is over 18 and has an impairment

Todd cares for his spouse, Rose, who is 42 and has an impairment. They’ve been living together for five years. Todd helps Rose with her basic daily activities. Both he and Rose paid medical expenses, and Todd also paid travel expenses so Rose could get medical services that aren’t available in their area. Are there any tax credits they can claim for their expenses or for the care Todd provides?

If all the conditions are met, Todd may be able to claim the tax credit for caregivers. If he wants, he can apply for advance payments of the credit. He may also be eligible for an amount for medical expenses and for the expenses paid to receive medical services that aren’t available in his area.

Q&A — Todd
  • What conditions does Todd have to meet to claim the tax credit as Rose's live-in caregiver, keeping in mind that Rose is over 18 and needs help with her basic daily activities because of an impairment?

    First, Todd must not have gotten paid for caring for Rose. He and Rose must also have lived together for at least 365 consecutive days, including at least 183 in the year he’s claiming the credit for, but not in a private seniors’ residence or public network facility. If he meets these conditions, Todd may be able to claim the tax credit.

    Learn more
  • Would Todd still be eligible for the tax credit if he and Rose didn't live together?

    Yes. As long as Rose didn’t live in a private seniors’ residence or public network facility, Todd could claim the tax credit as a caregiver not living with the care receiver. However, he would still have to meet other conditions.

    Learn more
  • How do advance payments of the tax credit for caregivers work?

    If Todd meets the conditions, he could apply for advance payments to get monthly instalments of the tax credit in advance, instead of waiting until he files his taxes. Quick and convenient!

    Learn more
  • How can Todd apply for advance payments of the tax credit for caregivers?

    Todd can apply online in My Account for individuals or file form TPZ-1029.AN-V, Tax Credit for Caregivers – Application for Advance Payments.

    Learn more
  • What medical expenses are eligible for the amount for medical expenses?

    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. The full list can be found in guide IN-130-V, Medical Expenses.

  • What expenses can Todd claim for medical services that aren't available in her area?

    Todd can claim a tax credit for travel and lodging expenses paid to receive, in Québec, medical services that were not available within 200 kilometres of his home. Certain conditions apply.

    Learn more

Marie cares for Diane, who is over 18 and has an impairment, but does not live with her

Marie cares for her sister Diane, who is 32 and has an impairment. Diane lives alone, but Marie visits her every day to help with her basic daily activities.

Marie may be eligible for the tax credit for caregivers if she meets the conditions.

Q&A — Marie
  • What conditions does Marie have to meet to claim the tax credit as Diane’s caregiver, keeping in mind that Diane is over 18 and needs help with her basic daily activities because of an impairment, and that Marie does not live with her?

    Marie must have provided care to Diane for at least 365 consecutive days, including at least 183 in the year she’s claiming the credit for. Diane must not live in a private seniors’ residence or public network facility. If these conditions are met, Marie may be able to claim the tax credit.

    Learn more
  • Would Marie still be eligible for the tax credit if she and Diane weren’t related?

    Yes. Even if she and Diane weren’t related, Marie could be eligible for the tax credit. However, she would have to file a Certificate of Ongoing Assistance (form TP⁠-⁠1029⁠.⁠AN⁠.⁠A⁠-⁠V) to confirm that Diane designated her to provide ongoing assistance.

    Learn more

Luke cares for and lives with his father, Art, who is over 70

Luke cares for and lives with his father, Art, who is 84.

He may be eligible for the tax credit for caregivers.

Q&A — Luke
  • What conditions does Luke have to meet to claim the tax credit as Art's live-in caregiver, keeping in mind that Art is over 70?

    Luke must have lived with Art for at least 365 days, including at least 183 in the year he’s claiming the credit for, but not in a private seniors’ residence or public network facility. If he meets the conditions, Luke may be eligible for the tax credit.

    Learn more
  • Would Luke be eligible for the tax credit if he cared for Art but didn’t live with him?

    Maybe, but only if Art needed help with his basic daily activities because of a severe and prolonged impairment in mental or physical function. If so, Luke may be eligible as a caregiver not living with a person over 18 with an impairment.

    Learn more
  • Would Luke be eligible for the tax credit if he lived with his 71-year-old spouse, Luther?

    Maybe. He wouldn’t be eligible as a person living with a person 70 or over because Luther is his spouse. However, if Luther needed help with his basic daily activities because of a severe and prolonged impairment in mental or physical function, Luke could be eligible as a caregiver living with a person 18 or over with an impairment.

    Learn more