Caregivers for seniors experiencing a loss of autonomy: Tax credits to compensate for time spent helping a family member or friend

The spouse or common-law partner amount is a tax credit from the federal government allowing individuals who support their spouse or common-law partner to deduct certain amounts from the taxes they have to pay. It’s also known as “married or common-law partnership status” credit.

Conditions you must meet as a caregiver

To apply for this tax credit, you must:

• be the spouse or common-law partner of the senior receiving care,
• have supported the senior throughout the year or for a part of it (e.g., helped them with accommodation, food, or clothing etc.).

Who is considered a common-law partner?

For this tax credit, you’re considered to be common-law partners if you’ve been living in a conjugal relationship with your spouse, i.e., as a couple, for at least 12 months.

If you have a child together, you can be considered common-law partners even if you haven’t been in a relationship for 12 months.

Marital status (Government of Canada)

Conditions to be met by the senior receiving care

The senior you’re caring for must be your spouse or common-law partner and must be receiving support from you to meet his or her basic needs.

There are no special conditions to be met, such as being of a specific age or having a particular health condition.

The senior does not have to be living with you either. They could, for example, be living in a CHSLD or a seniors’ residence (RPA).

Documents to be completed in your income tax return

When you file your income tax return, you must complete the corresponding parts of the income tax form and the Schedule provided by the Canada Revenue Agency.

For 2023, it’s line 30300 of the income tax form and Schedule 5 (“Amounts for Spouse or Common-Law Partner and Dependants”).

Line 30300 – Spouse or common-law partner amount (Government of Canada)

No supporting documents required

With some exceptions, you won’t be required to provide supporting documents when you apply for this tax credit.

The amount depends on your situation

The amount you can deduct from your taxes as a result of the tax credit for spouse or common-law partners depends on your income and your spouse’s or common-law partner’s income.

“Non-refundable” tax credit

This tax credit is “non-refundable”. This means that the tax credit amount is deducted from the amount you would normally pay in income tax.

In other words, if you have no taxes to pay, you won’t be refunded by the federal government, even if you meet all the eligibility requirements.

Are you a caregiver for several people?

You can’t receive the tax credit for spouse or common-law partners and the tax credit for eligible dependants at the same time, even if you’re helping more than one person.

You need to choose between the two tax credits, by opting for the one that’s better for you.

The amount for an eligible dependant is a tax credit from the federal government allowing individuals who support a family member to deduct certain amounts from the taxes they have to pay. It’s also known as “tax credit for wholly dependent person.”

Conditions you must meet as a caregiver

To apply for this tax credit, you must:

• be living with the senior receiving care,
• have supported the senior throughout the year or for a part of it (e.g., helped them with accommodation, food, or clothing etc.). The law does not set out specific criteria for supporting the senior, such as a minimum number of hours spent helping the family member or friend.

However, you must not:

• be the senior’s spouse or common-law partner.

Are several of you caring for the same senior?

Only one caregiver can claim a tax credit for the same dependant.

It’s therefore a good idea to come to an agreement with your friends or family members about who will claim the tax credit for the senior.

If one of the other caregivers is the spouse or common-law partner of the senior receiving care and asks for the spouse or common-law partner credit, that person will have priority if there’s a disagreement.

Conditions to be met by the senior receiving care

The senior must be a family member, but not your spouse or common-law partner. The person may be:

• your parent,
• your grandparent,
• your brother or sister 18 years of age or older who has an impairment in physical or mental functions.

The senior must also be living with the caregiver who is applying for the tax credit.

Documents to be completed in your income tax return

When you file your income tax return, you must complete the corresponding parts of the income tax form and the Schedule provided by the Canada Revenue Agency.

For 2023, it’s line 30400 of the income tax form and Schedule 5 (“Amounts for Spouse or Common-Law Partner and Dependants”).

Line 30400 – Amount for an eligible dependant (Government of Canada)

No supporting documents required

With some exceptions, you won’t be required to provide supporting documents when you apply for this tax credit.

The amount depends on your situation

The amount you can deduct from your taxes as a result of the tax credits for dependants depends on your income and the senior’s income.

“Non-refundable” tax credit

This tax credit is “non-refundable”. This means that the tax credit amount is deducted from the amount you would normally pay in income tax.

In other words, if you have no taxes to pay, you won’t be refunded by the federal government, even if you meet all the eligibility requirements.

Are you a caregiver for several people?

You can’t receive the tax credit for spouse or common-law partners and the tax credit for eligible dependant at the same time, even if you’re helping more than one person.

You also can’t apply for the tax credit for eligible dependants for several persons for the same year.

You need to make a choice, by opting for the tax credit that’s better for you.

Canada caregiver amount is a tax credit from the federal government allowing individuals supporting a family member or friend who has a mental or physical impairment to deduct certain amounts from the taxes they have to pay. It’s also known as “Canada caregiver credit”.

Conditions you must meet as a caregiver

To apply for this tax credit, you must have supported the senior throughout the year or for a part of it. This means that you met at least one of the senior’s basic needs, i.e., helping them with accommodation, clothing, or food.

The law doesn’t set out specific criteria for supporting the senior, such as a minimum number of hours spent helping the family member or friend. Nor is it necessary for the senior you’re helping to be living with you.

Conditions to be met by the senior receiving care

The senior you’re caring for must have a mental or physical impairment. The person must be:

• your spouse or common-law partner,

or

• a dependent adult. This could be, for example, a family member (e.g., your father, mother, brother, sister) or a member of your spouse’s or common-law partner’s family (your father-in-law, mother-in-law, brother-in-law, sister-in-law).

Documents you need to complete in your income tax return

When you file your income tax return, you must complete the corresponding parts of the income tax form and the Schedule provided by the Canada Revenue Agency.

For the year 2023, the line to be completed will depend on your situation:

• If you claimed an amount for the senior receiving care on line 30300 or 30400, you must complete line 30425 of the income tax form.
• If you haven't claimed an amount the senior receiving care on line 30300 or 30400, you must complete line 30450 of the income tax form.

Whatever your situation, you must also complete Schedule 5 (“Amounts for Spouse or Common-Law Partner and Dependants”).

Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older (Government of Canada)

Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older (Government of Canada)

You may be required to provide supporting documents

You generally don’t need to provide any supporting documents when you apply. But, once you’ve submitted your application, the Canada Revenue Agency may ask you to provide a statement signed by a medical practitioner showing when the impairment began and what the duration of the impairment is expected to be.

If your family member or friend is eligible for the disability tax credit (DTC), you can fill out Form T2201, also known as “Disability Tax Credit Certificate”, to replace the signed statement.

T2201 Disability Tax Credit Certificate (Government of Canada)

The amount depends on your situation

The amount you can apply for depends on several factors, such as your relationship with the person you’re caring for and their income.

The amount also depends on other tax credits you claim for this person (e.g., tax credit for spouse or common-law partner or the tax credit for eligible dependants for the senior).

Are several of you caring for the same senior?

If there are several caregivers looking after the same senior, the tax credit can be split up among you.

If you can’t agree on each caregiver’s portion, the Canada Revenue Agency can decide how to split the credit amount.

“Non-refundable” tax credit

This tax credit is “non-refundable”. This means that the tax credit amount is deducted from the amount you would normally pay in income tax.

In other words, if you have no taxes to pay, you won’t be refunded by the federal government, even if you meet all the eligibility requirements.

The tax credit for caregivers is a tax credit from the Quebec government that gives money to people who support another person by helping them carry out an activity of daily living.

Conditions you must meet as a caregiver

To apply for this tax credit, you must:

• have cohabited with the senior for at least 365 consecutive days, including at least 183 days during the taxation year,

or

• have helped the senior carry out their activities of daily living for at least 365 consecutive days, including at least 183 days during the taxation year.

However, you must not:

• be paid for the assistance you provide,
• be declared as someone receiving care in another individual’s income tax return.

Conditions to be met by the senior receiving care

The senior you’re caring for must not live in a seniors’ residence (RPA) or in a CHSLD.

Also, the person must:

• be an adult with a severe and prolonged impairment,

or

• be an adult 70 years old or over who lives with you.

The senior is an adult who has a severe and prolonged impairment

In this case, the senior receiving care must need your assistance to carry out an activity of daily living. Their need for assistance must be confirmed by a medical practitioner who finds that the senior is in one of the following situations:

• The ability to perform an activity or specific task (e.g., walking, feeding themselves, getting dressed, etc.) is markedly restricted. In other words, the senior spends considerably more time performing the activity than another person their age who does not have an impairment.
• The senior needs help with many activities.

You don’t need to have given your family member or friend a minimum number of hours of assistance to demonstrate that they meet these conditions. You simply need to provide assistance on a regular basis.

The senior is 70 or over and lives with you

In this case, the senior must be 70 years old or over. They must also be included in the list of family members identified by Revenu Québec. For example, the senior receiving care can be:

• one of your parents or one of your spouse’s or common-law partner’s parents,
• one of your grandparents or one of your spouse’s or common-law partner’s grandparents,
• your uncle or aunt, or one of your spouse’s or common-law partner’s uncles or aunts,
• your great-uncle or great-aunt or one of your spouse’s or common-law partner’s great-uncles or great-aunts.

Documents you need to complete in your income tax return

When you file your income tax return, you must complete the corresponding parts of the income tax form and the Schedule provided by Revenu Québec.

For 2023, it’s line 462 of the income tax form and Schedule H (“Tax credit for caregivers”). This is the Schedule in which you can confirm that you’ve met the period of cohabitation or support provided by law. 

Tax credit for caregivers (Line 462) (Revenu Québec)

You must provide supporting documents in certain situations

You must provide supporting documents if you’re in one of the following situations:

The senior receiving care has an impairment. In this case, you need to provide the Certificate respecting an impairment completed and signed by a medical practitioner.

Certificate respecting an impairment (TP-752.0.14-V) (Revenu Québec)

The senior receiving care is not a member of your family. In this case, you need to provide a “Certificate of ongoing assistance”. This certificate must be prepared and signed by a medical practitioner confirming that you’ve been designated to help the senior. If your situation or that of your family member or friend doesn’t change, you can reuse this same certificate for three years.

Certificate of ongoing assistance (TP-1029.AN.A-V) (Revenu Québec)

You’re applying for this tax credit for several people. In this case, you need to provide the “Tax credit for caregivers” form.

Tax credit for caregivers (TP-1029.8.61.64-V)  (Revenu Québec)

The amount depends on your situation

If you meet the eligibility requirements for the tax credit, you’ll receive a basic amount. In 2023, the basic amount of the credit was $1,383.

If you’re applying for the tax credit for a senior in the category “Adult suffering from a severe and prolonged impairment” and the person also lives with you, you can apply for an additional amount. In 2023, this additional amount was $1,383.

Are several of you caring for the same senior?

If there are several caregivers looking after the same senior, the tax credit can be split up among you.

In the event of a dispute over how to distribute the credit amount, Revenu Québec will decide for you.

“Refundable” tax credit

This tax credit is “refundable”. This means that you can receive money even if you have no tax to pay.

Would you like to receive this credit as soon as possible? Instead of waiting to file your income tax to apply for this credit, you can ask to receive advance monthly payments.

Advance payments of the tax credit for caregivers (Revenu Québec)

The amount for other dependants is a tax credit from the Quebec government allowing individuals supporting a family member who is not their spouse or common-law partner to deduct certain amounts from the taxes they have to pay.

Conditions you must meet as a caregiver

To apply for this tax credit, you need to be cohabiting with the senior receiving care, and this individual must be your dependant. A person is said to be your dependant if you contribute to their support.

Please note that you and the senior can’t be married or common-law partners.

Additionally, you can’t apply for this tax credit if you’re in one of the following situations:

• one of your children is an adult and a full-time student, and is already transferring an amount to you as parental contribution.
• your common-law partner or spouse has already claimed tax credits on your behalf through a tax credit transfer.

Conditions to be met by the senior receiving care

The senior must be a member of your family who lives with you and is your dependant. A person is said to be your dependant if you contribute to their support.

Please note that the senior can’t be your spouse or common-law partner. The person may be:

• your mother or father,
• your grandmother or grandfather,
• your brother or sister,
• your niece or nephew,
• your aunt or uncle.

Documents you need to complete in your income tax return

When you file your income tax return, you must complete the corresponding parts of the income tax form and the Schedule provided by Revenu Québec.

For 2023, it’s line 367 of the income tax form and Schedule A (“Amount for Dependants and Amount Transferred by a Child Pursuing Studies”).

Line 367 – Amount for dependants and amount transferred by a child 18 or over enrolled in post-secondary studies (Revenu Québec)

No supporting documents required

With some exceptions, you won’t be required to provide supporting documents when you apply for this tax credit.

The amount depends on your situation

The amount you can deduct from your taxes as a result of the tax credit for other dependants depends on your income and the senior’s income.

Are several of you caring for the same senior?

If there are several caregivers looking after the senior, the tax credit can be split up among you.

In the event of a dispute over how to distribute the credit amount, Revenu Québec will decide for you.

“Non-refundable” tax credit

This tax credit is “non-refundable”. This means that the tax credit amount is deducted from the amount you would normally pay in income tax.

In other words, if you have no taxes to pay, you won’t be refunded by the provincial government, even if you meet all the eligibility requirements.