Caregiver tax credit at a glance

Tax credit for caregivers specifics

The amount varies depending on the tax year.

• This tax credit applies to caregivers who support an adult with a severe and prolonged disability,
• as well as to caregivers supporting a parent who is 70 years of age or older.

It has been in effect since the 2020–2021 tax year.

Caregiver who may or may not be living with an adult with a disability

This tax credit applies to caregivers of a person aged 18 or older with a disability who requires assistance:

• Without cohabitation: the credit can range from $0 to $1,494
  
• With cohabitation: the credit can range from $1,494 to $2,988¹

¹ The additional amount may be reduced based on the assisted person’s net income, at a reduction rate of 16% between $26,450 and $35,858.

Caregiver cohabiting with an adult with a disability

A reducible amount ranging $1,494 to $2988 may be added to the tax credit if the following conditions are met:

• You helped an adult with a severe and prolonged impairment in mental or physical functions you cohabited with this person
• The cohabitation took place in a dwelling of which you or the person you helped (or your spouse or the spouse of the person you helped, if he or she lived with you) were the owner, co-owner, tenant, co-tenant or sub-tenant
• The period of cohabitation lasted at least 365 consecutive days, including at least 183 days during the year 2025
• The person assisted has resided in Canada throughout the period of cohabitation.

To verify your eligibility, please contact Revenu Québec (1 800 267-6299).

Expenses paid for specialized respite services

You can claim an additional amount if you have paid expenses for specialized respite services for the care, custody and supervision of this person (in the case of cohabitation).

This additional amount is equal to 30% of the expenses incurred during the year for specialized respite services. Total eligible expenses cannot exceed $5,200 per eligible assisted person. Thus, the maximum additional amount is $1,560 per person.

Caregiver not living with an adult with a disability

You may be entitled to a tax credit of up to $1,494 if the following conditions are met:

• You helped an adult with a severe and prolonged impairment in mental or physical functions
• The period of assistance lasted at least 365 consecutive days, including at least 183 days in 2025
• The person assisted resided in Canada throughout the period of assistance

Caregiver cohabiting with a person (other than their spouse) who is 70 years of age or older and who does not have a disability

This tax credit provides a general credit of $1,494 for caregivers who live with the person they are caring for.

Eligibility criteria for the caregiver: be a resident of Québec on December 31 of the year covered by the application, and be living with the person being cared for (owners, co-owners, tenants, co-tenants or sub-tenants). The period of cohabitation must last 365 consecutive days, including at least 183 days during the taxation year.

Eligibility criteria for the person being assisted:

• A person 70 years of age or older without a severe and prolonged impairment
• Be the parent, grandparent, uncle, aunt, great-uncle, great-aunt of the caregiver or their spouse, or another direct ascendant of the caregiver or their spouse
• Not be living in a seniors’ residence or a public facility
• Not be the spouse of the person being cared for

Mini glossary

• Refundable tax credit: amount paid to you if you are entitled to it. If you do not pay taxes during the tax year, this amount will still be issued to you
• Non-refundable tax credit: reduces the amount of tax you pay on your taxable income, but does not entitle you to a refund
• Dwelling: in addition to houses, apartments (excluding RPAs) or condos, housing cooperatives, low-income housing and non-profit housing organizations (except group homes) are accepted;
• Reduction based on net income of the person being cared for: The amount of the tax credit is reducible based on the eligible assisted person’s net income. A reduction rate of 16% applies from a net income of $26,450 up to $35,858, at which point the reducible portion of the additional assistance becomes nil. This means that if the eligible assisted person’s net income falls within this range, the amount of the credit to which the caregiver is entitled will be reduced accordingly, and it becomes zero once the net income exceeds $35,858.
• Relationship: When the person being cared for is an adult with a severe and prolonged disability, they must be the spouse, child, grandchild, nephew, niece, brother, sister, parent, uncle, aunt, grandparent, great-uncle, or great-aunt of the caregiver or their spouse, or any other direct ascendant of the caregiver or their spouse. For caregivers with no family ties to the person being cared for, a Certificate of ongoing assistance can be completed. When the person being cared for is a parent aged 70 or older, they must be the parent, grandparent, uncle, aunt, great-uncle, or great-aunt of the caregiver or their spouse, or any other direct ascendant of the caregiver or their spouse.

Other tax advantages for caregivers

Caregivers of seniors and their families can benefit from other tax credits, including:

• Caregiver respite tax credit
• Tax credit for in-home support for seniors