Did you know that caregivers are eligible for tax credits at both the federal and provincial level?
Steps to follow for the federal tax credit:
If you are caring for a spouse, common-law partner or a dependent with a mental or physical disability, you may be eligible for the Canada caregiver credit (CCC).
Definition of a dependent: A person is considered as being your dependent if they rely on you to regularly and systematically provide them with all or a portion of the basic necessities of daily life (ex: food, housing, clothing, etc.).
What amount can you claim?
The amount you can claim depends on your relationship to the person for whom you are claiming the CCC, your circumstances, the person’s net income and whether other credits are being claimed for that person. For more information click here.
What documents do you need to make a claim?
The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and what the duration of the impairment is expected to be. (For this document, a physician may ask you for a payment of up to 50$, it is important to make copies in order to be able to provide the document on demand). You must then fill out the T2201 form (disability tax credit certificate).
Steps to follow for the federal tax credit:
If you are caring for a spouse, common-law partner or a dependent with a mental or physical disability, you may be eligible for the Canada caregiver credit (CCC).
Definition of a dependent: A person is considered as being your dependent if they rely on you to regularly and systematically provide them with all or a portion of the basic necessities of daily life (ex: food, housing, clothing, etc.).
What amount can you claim?
The amount you can claim depends on your relationship to the person for whom you are claiming the CCC, your circumstances, the person’s net income and whether other credits are being claimed for that person. For more information click here.
What documents do you need to make a claim?
The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and what the duration of the impairment is expected to be. (For this document, a physician may ask you for a payment of up to 50$, it is important to make copies in order to be able to provide the document on demand). You must then fill out the T2201 form (disability tax credit certificate).
Steps to follow for the provincial tax credit:
Tax Credit for Caregivers (LINE 462)
Who can claim this?
If you:
You can claim a refundable tax credit for caregivers if you meet both of the following conditions:
You can claim a tax credit of $1,015 if:
To claim the tax credit, complete parts A, B and D of Schedule H.
You must also fill out the Certificate respecting an impairment (TP-752.0.14).
For all other situations, refer to the Revenue Quebec website: https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/451-to-480-refund-or-balance-due/line-462/point-2/
References:
www.canada.ca/fr/agence-revenu.html
www.revenuquebec.ca/fr/
If you meet the admissibility criteria for this tax credit, you are eligible to receive help and support from our volunteers in order to fill out your tax return.
Tax Credit for Caregivers (LINE 462)
Who can claim this?
If you:
- Took care of your spouse, a senior who was unable to live alone
- Housed an eligible relative;
- Cohabited with an eligible relative who was unable to live alone; or
- Supported an eligible relative whom you regularly and continuously assisted in carrying out a basic activity of daily living.
You can claim a refundable tax credit for caregivers if you meet both of the following conditions:
- You were resident in Québec on December 31, 2018
- No one, other than your spouse, is claiming an amount with regard to you on line 367, 378 or 381 of his or her return.
You can claim a tax credit of $1,015 if:
- Your spouse was 70 or older at the end of 2018 and had a severe and prolonged impairment in mental or physical functions (see line 376) that rendered him or her unable to live alone as certified by a physician or a specialized nurse practitioner (a physician may ask you for a payment of up to 50$, it is important to make copies of the document);
- Your spouse lived with you in Canada for at least 365 consecutive days, including at least 183 days in 2018. You must have lived together in a dwelling that is not located in a private seniors' residence or in a public network facility and that you and/or your spouse owned, rented or sublet either independently or with another person.
To claim the tax credit, complete parts A, B and D of Schedule H.
You must also fill out the Certificate respecting an impairment (TP-752.0.14).
For all other situations, refer to the Revenue Quebec website: https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/451-to-480-refund-or-balance-due/line-462/point-2/
References:
www.canada.ca/fr/agence-revenu.html
www.revenuquebec.ca/fr/
If you meet the admissibility criteria for this tax credit, you are eligible to receive help and support from our volunteers in order to fill out your tax return.
