Caregiver not living with a person 18 or over with an impairment

Since 2018, you can claim a refundable tax credit, if you were the caregiver of an adult with a severe and prolonged impairment in mental or physical functions.

You provided care to this person for at least 365 consecutive days, including at least 183 days in 2021.

You must have helped this person every day, even if they did not live with you.

To add a dependant to your file, please follow the steps below:

1. On the line under "Family Members" click on the "Add dependant" option.

2. On the page that will appear to your right, complete the "Dependant Identification" page. Please note that it is not possible to indicate in the field "Marital status" that the dependant is married or has a common-law spouse, because you cannot file the tax returns of the couple within your file. Therefore, in your file, you must choose "single" as the marital status of the dependant. To file the tax return of a dependant who has a spouse, you must do it in a separate family.

3. Even if you must add the dependant to your file to claim an amount for this person, please know that you are not required to file his or her tax return along with yours. In the "Dependant identification" page, on the line "Does this taxpayer require a tax return?", answer "No" in the field on your right.

Once you have completed the dependant's information, please follow these steps:

1. On the Dependant's "Left-side menu of the Interview tab", select the "Net Income" section.

2. On the page entitled "Dependant's net income", enter his net federal income on line 236 of his return and the net income for Quebec located on line 275 of the Quebec return.

3. Return on the "Left-side menu of the Interview tab" section on the dependant's file, select "Medical and disability".

4. On the page entitled "Dependant's infirmity and disability", enter the required information. On this page, you must indicate that the person has a disability and, to do so, you must answer the question "Name or description of dependant's infirmity" and answer other questions.

5. If that person lives in his or her own home, for the question, "Does the dependant's infirmity provide entitlement to the Canada caregiver amount?", you must answer "No".

6. To the question, "Does the dependant need assistance to perform a basic activity of daily living? (Certified by health professionals on line 46 of form TP-752.0.14-V)", you must choose the following answer "Needs daily assistance not living together".

7. Again, in the "Medical and disability" section, click on the plus sign + icon to the right of the line "Canada caregivers amount to claim for this dependant (line 30450) Quebec Schedule H - Eligibility and dates of qualifying period for this dependant (Quebec line 462)", you must answer the questions regarding the qualifying period for claiming this credit.

In the caregiver's file on line 462 the Quebec return, an amount will be entered.

In addition, Schedule H will be generated by the program and Part C, "Caregiver not cohabiting with an adult with a disability", will be completed.

ID: 20211015091054DE.xml

Webpage: KPA365-20211015091054DE.htm

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