The contribution of caregivers to our society is invaluable. In Quebec alone, there are nearly 1.5 million caregivers. Thanks to their presence and support, many seniors with a loss of autonomy or a disability are able to maintain their dignity and quality of life in their home or with loved ones. Recognizing their essential role, the government has introduced measures to support caregivers in their daily lives.
What Does It Mean to Be a Caregiver?
According to the National policy for caregivers, a caregiver is any person who provides support to one or more individuals with a temporary or permanent physical, psychological, psychosocial, or other type of disability, regardless of age or living environment, with or without an emotional or familial connection. It is important that the support be provided freely, with informed consent, and can be revoked at any time. The goal of this help is to promote the recovery of the person being cared for and to maintain or improve their quality of life.
There are many ways to support someone. Emotional, psychological, and social support, legal responsibilities, household tasks, and medical care are just a few examples. You may be the person helping with bathing, cooking, or attending medical appointments.
Often, one individual will provide multiple types of support. Caregivers may experience worry, fatigue, frustration, and other consequences. That’s why resources such as l’Appui pour les proches aidants exist to provide assistance when needed.
Tax Credit Programs
Both provincial and federal governments offer different tax measures to support caregivers. Among the most commonly used are two specific tax credits for caregivers. Provincially it’s the Tax Credit for Caregivers, and federally, it’s the Canada Caregiver Credit.
Quebec Tax Credit for Caregivers
Previously called the Refundable Tax Credit for Caregivers, this refundable credit helps ease the financial burden associated with the caregiving role. Since its reform in 2020, the program is now divided into two parts:
- First component: For individuals assisting someone over 18 with a severe and prolonged impairment in physical or mental functions who needs help with daily living activities. There is no required family relationship for this measure.
- Second component: For those assisting a person aged 70 or older with whom they live.
Basic Eligibility Criteria
Not sure if you qualify? Here are the main conditions:
- Be a resident of Quebec on December 31 of the tax year in question;
- Have received no compensation for the assistance provided to the eligible individual;
- No one else (other than your spouse) claims an amount for you on lines 367, 378, 381 of their tax return;
- No one else claims the Tax Credit for Caregivers for you;
- You (or your spouse, if applicable) were not exempt from paying income tax for the year in question;
- The person you’re helping must not live in a private senior living or a unit in a public institution.
Additional Criteria for Those Providing Care to a Senior Aged 70 or Older
In addition to the basic eligibility, you must meet all the following:
- You live with a person (not a spouse) aged 70 or older who has no recognized disability;
- The cohabitation took place in a home where you or the other care recipient (or your respective spouses) were owners, tenants, roommates, or subtenants;
- The cohabitation lasted at least 365 consecutive days, including at least 183 days during the tax year in question;
- The senior cared for lived in Canada during the entire cohabitation period.
How Much Am I Entitled To?
Caregivers may be eligible for different credits depending on their situation and that of the person they support. Here’s a summary of the available amounts for 2024:
Quebec (Provincial)
| Caregiving situation | Provincial Tax Credit (2024) |
|---|---|
| Caregiver cohabiting with an adult with a recognized disability |
$1,453 (plus an additional $1,453 if application, for a total of $2,906) |
| Caregiver cohabiting with a person aged 70 or older without a disability | $1,453 |
Canada (Federal)
| Eligible Dependant | Federal Tax Credit (2024) |
|---|---|
| Eligible dependant aged 18 or over | $2,616, with a possible maximum of $8,375 depending on the situation |
It’s good to know that both provincial and federal caregiver tax credits can be shared between multiple caregivers. If you and another family member support the same person, you may both be entitled to a portion of the tax credit.
Just learning about this program now and feel like you missed out? Don't worry, you can apply retroactively for both the federal and provincial caregiver tax credits for up to 10 years. You can also claim a tax credit for each person you care for, if applicable.
To learn more about eligibility details and how the amount is calculated, visit the Tax Credit for Caregivers page on the Revenu Québec website.
Here are other tax credits to consider:
- Tax credit for home-support services for seniors
- Independent living tax credit for seniors
- Senior assistance tax credit
Be Equipped to Help a Senior With a Loss of Autonomy
Are you a caregiver and finding the responsibilities increasingly overwhelming? Are you worried you might soon be unable to provide the care needed to maintain your parent’s quality of life?
Our senior housing specialists are here to help. Whether you’re looking for a living environment adapted to a senior’s loss of autonomy or a more social setting for aging parents, Bonjour Résidences offers free services to help you find the right senior living that meets your needs.
Call us at 1 844 918-1020 or fill out an online request to get more information and speak with one of our senior housing specialists.
