Taking care of senior spouse

You can claim a refundable tax credit if all three of the following conditions are met:

A) Your spouse was 70 or older at the end of the fiscal year.
B) Your spouse had a severe and prolonged impairment in mental or physical functions that rendered him or her unable to live alone as certified by a physician.
C) Your spouse lived with you for at least 365 consecutive days (including at least 183 days in the taxation year covered by the claim).


Note: You or your spouse must have owned, rented, or sublet the dwelling in which you lived together. This dwelling must not be in a private seniors' residence.

To claim this credit, please follow these steps:

1 - On the left-side menu of the " Interview " tab on your own return, select "Quebec tax credits", and on the screen to your right, scroll down to "Quebec line 462" group, choose "Schedule H - Dwelling information for the tax credit for caregiver".


2 - On the line "Select the person who is the owner, lessee or sub lessee of the dwelling (Part A of Schedule H)" of the page that appears, select the option that corresponds to your situation in the drop-down menu to your right.

3 - On the left-side menu of the " Interview " tab on your spouse's return, select "Medical, disability, caregiver" and on the page generated on the right, click on the plus sign "+" icon to the right of the line "Infirmity and Disability amounts claim for yourself* (line 31600)" and answer all questions in this page.

4 - On the left-side menu of the " Interview " tab on your spouse's return Still in "Medical, disability, caregiver", choose "Schedule H - Eligibility and dates of the qualifying period for the caregiver amount for this spouse (Quebec line 462)" and answer the questions on this page.


The refundable credit will be carried over to line 462 and code 02 will appear on line 461 of the Quebec return. Furthermore, Schedule H will be generated by the program and Part B of the Schedule" Caregiver living with a person 18 or over with an impairment" will indicate the amount reported on line 462 of your Quebec tax return. 

For more information about this credit, please consult the Revenu Québec guide at the following address:

https://www.revenuquebec.ca/en/citizens/tax-credits/tax-credit-for-caregivers/tax-credit-for-caregivers-of-a-spouse/

ID: 20210928112540CA.xml

Webpage: KPA365-20210928112540CA.htm

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