Tax credit for caregivers cohabiting with an eligible relativeIf you are a resident of Quebec and wish to claim the tax credit for caregivers, cohabiting with an eligible relative, you must include the eligible relative in your file as a dependent, even if it is not (dependents). This person must file its tax return separately.
A qualified cohabitant close with you, must meet the following conditions:
A) This person was at least 18 years at a time of the cohabitation period in 2021.
B) They have a severe and prolonged impairment in mental or physical functions that made them, as certified by a doctor, unable to live alone.
C) This person has lived with you for a period of at least 365 consecutive days, including at least 183 days during the tax year you make the request.
Note: The eligible relative or spouse or one of them, alone or with you or with others, were owners, tenants, or subtenants.
Once the information has been entered for the dependent, please follow these steps.
1. On the dependent's "Left-side menu of the Interview tab" select the " Net income" section.
2. On the page entitled "Dependent's net income " enter his net income for the federal government located on line 23600 of his return as well as the net income for Quebec located on line 275 of the return for Quebec.
3. On the left-side menu of the " Interview " tab section of the dependant's file, select " Medical and disability ".
4. On the screen to your right, click on the plus "+" icon to the right of the line ''Infirmity and disability amounts for the dependant'' and enter the required information in the page that appears.
5. On this page, you must specify that the dependent is unable to live alone on the line "Does the dependant need assistance to perform a basic activity of daily living? (Certified by a health professional on line 46 of form TP-752.0.14-V)".
6. Return in the left-side menu on the " Interview " tab section of the dependant's file, select " Medical and disability " in the screen to your right, click on the plus "+" icon to the right of the line "Canada caregiver amount to claim for this dependent (line 30450) /, Quebec Schedule H - eligibility and dates of the qualifying period for this dependent (Quebec line 462)" and enter the required information in the page that appears. "Will the qualification period of 365 consecutive days (support from a parent) end before July 2, 2022?
7. Also, residents of Quebec must choose the person claiming the amount for caregivers in the Quebec return, in the drop-down menu to your right. Please note that this credit can be shared,
8 A new page titled "Amount for caregiver" will open, and in the drop-down menu to the right of the line "Who should claim the Canada caregiver amount for this dependant? ". Select the person who is claiming the federal caregiver amount. This credit can be shared. In addition, do not forget to enter the dates of the start and end of the qualification as well as the line "Will the qualifying period of 365 consecutive days (parent support) end before July 2, 2022?", if applicable.
9. Return to the left-side menu on the " Interview " tab of the person claiming the tax credit for caregivers in Quebec, select the "Quebec tax credits" and to the right page, scroll down to "Quebec line 462'' and click on the plus "+" icon to the right of the line "Schedule H - Dwelling information for the tax credit for caregiver" and enter the required information in the page that appears.
For more information about this credit, please visit the following links:
Please read the "Tax credit for caregivers housing an eligible relative" section.
The refundable credit will be carried over on line 462 and code 02 will appear on line 461 of the Quebec return. Moreover, Schedule H will be generated by the program, with Part A of the schedule indicating the occupant and Part B indicating the name of the person and the period during which you lived with this eligible relative.
ID: 20210927165550CA.xml
Webpage: KPA365-20210927165550CA.htm