  Alimony and spouse not processed |
Use the keyword RelatedParty to provide DT Max with the necessary information concerning the spouse, ex-spouse(s) or other supporting person not being processed with the client. This keyword opens a group and the information is used for overriding DT Max's calculations for the spouse, ex-spouses and other supporting persons.
Note that when using spouse override, the net income entered here will also appear as the spouse's net income on his or her return.
It is usually better to enter spousal information in the spouse's own file. That method gives DT Max more information to use for optimization purposes.
The following options are applicable for the keyword RelatedParty.
Return of spouse not processed This option is used to indicate that the return of the client's spouse is not being processed. It is strongly suggested however that, a file be opened for the spouse instead, where all the relevant information is available in detail. However, if name, address, social insurance number and net income are all the information that is available for the spouse, then the appropriate keywords should be used. They are especially useful for tax planning purposes. Please note that the amounts entered should be as accurate as possible, as DT Max will optimize based on the data entered for the taxpayer and spouse.
Ex-spouse (was a spouse in 2023 ) Use this option if the taxpayer was separated or divorced from the spouse during the current year. The information pertaining to the ex-spouse is required on schedule B. Please note that the name and social insurance number of the ex-spouse do not appear on page 1 of the income tax return since the taxpayer does not have a spouse on December 31. If a deduction for alimony paid is claimed, it may be necessary to print the name, address and social insurance number of the ex-spouse to whom the alimony was paid.
Ex-spouse (was a spouse in a previous year) Use this option if the taxpayer was separated or divorced from the spouse in a previous year. This option is useful to indicate the alimony received from or paid to this ex-spouse. The information pertaining to the ex-spouse will not appear on schedule B since that person was not the taxpayer's spouse during the current tax year.
Other supporting person If another person is also considered to be supporting the client's children, their name, address, and social insurance number must appear on the relevant schedules. Basically, this information is required for the calculation of the following deductions and credits:
- Canada Child Benefit Program
- Federal Sales Tax Credit (up to 1990)
- Goods and Services Tax Credit
- Certain (provincial) credits
- Certain Quebec tax credits
- Child care expenses deduction
- Quebec Family allowance or child assistance payment (as of 1994)
Other supporting person claiming dependant child
Other supporting person claiming other dependant
Use DT-ImportClient to indicate whether or not DT Max should automatically import information concerning a related party from the current DT Max client list.
If yes, you will be prompted to enter the client number of the related party you wish to import.
If you choose to re-import the related party, you must re-select the option "yes". This will update all keywords in the RelatedParty group unless they have been verified and checkmarked. A checkmarked keyword guarantees that the information will remain unchanged.
DT Max will automatically input the client number of the related party as well as the date and time it was last calculated in the keyword DTMax-ClientNum .
Use LastName.r to enter the last name of spouse, ex-spouse or other supporting person.
Use FirstName.r to enter the first name of spouse, ex-spouse or other supporting person.
Use Address.rp to enter the address of spouse, ex-spouse or other supporting person.
Use the keyword Non-Resident.r to specified the related party is a non resident .
Use the keyword SIN.rp to enter the social insurance number of this person.
Use this keyword Birth-date.r to enter the date of birth.
Use this keyword Prison.r to specified the related party was in prison in 2023.
The following options are applicable for the keyword Prison.r.
In prison on December 31, 2023 (more than 1 year) Select this option if the taxpayer was in prison on December 31 for more than 1 year.
Here are the items you cannot claim: - Schedule 6 - Canada Workers Benefit (CWB) if you were confined to a prison or similar institution for a period of at least 90 days during the year.
- PE428 - Prince Edward Island low-income tax reduction if on December 31, 2023, you were confined to a prison or a similar institution and were there for a total of more than six months during 2023.
- NS428 - Nova Scotia low-income tax reduction if on December 31, 2023, you were confined to a prison or a similar institution and had been there for a total of more than six months during 2023.
- ON428-A - Low-income individuals and families tax credit if the taxpayer were confined to a prison or similar institution on December 31, 2022 and for the first 179 days of 2023.
- ON-BEN - Ontario Trillium Benefit if you are confined to a prison or a similar institution for a period of 90 days or more that includes the first day of the payment month.
- MB479 - personal tax credit if you were confined to a prison or a similar institution at the end of the year, and you were there for six months or more during the year;
- BC479 - Sales tax credit if on December 31, 2023, you were confined to a prison or a similar institution and were there for more than six months during 2023.
- GST/HST tax credit if were confined to a prison or similar institution for a period of 90 consecutive days or more.
- Canada carbon rebate if were confined to a prison or similar institution for a period of 90 consecutive days or more.
The items you cannot claim on the Quebec tax return: - Schedule D - Solidarity tax credit if on December 31, 2023, you were confined to a prison or a similar institution and were there for one or several periods of time which total more than six months during 2023. }
- Schedule P - Tax credits respecting the work premium if on December 31, 2023, you were confined to a prison or a similar institution and were there for more than six months during 2023.
In prison on December 31, 2023 (more than 6 months) Select this option if the taxpayer was in prison on December 31 for more than 6 months.
Here are the items you cannot claim: - Schedule 6 - Canada Workers Benefit (CWB) if you were confined to a prison or similar institution for a period of at least 90 days during the year.
- PE428 - Prince Edward Island low-income tax reduction if on December 31, 2023, you were confined to a prison or a similar institution and were there for a total of more than six months during 2023.
- NS428 - Nova Scotia low-income tax reduction if on December 31, 2023, you were confined to a prison or a similar institution and had been there for a total of more than six months during 2023.
- ON-BEN - Ontario Trillium Benefit if you are confined to a prison or a similar institution for a period of 90 days or more that includes the first day of the payment month.
- MB479 - personal tax credit if you were confined to a prison or a similar institution at the end of the year, and you were there for six months or more during the year;
- BC479 - Sales tax credit if on December 31, 2023, you were confined to a prison or a similar institution and were there for more than six months during 2023.
- GST/HST tax credit if were confined to a prison or similar institution for a period of 90 consecutive days or more.
- Canada carbon rebate if were confined to a prison or similar institution for a period of 90 consecutive days or more.
The items you cannot claim on the Quebec tax return: - Schedule D - Solidarity tax credit if on December 31, 2023, you were confined to a prison or a similar institution and were there for one or several periods of time which total more than six months during 2023. }
- Schedule P - Tax credits respecting the work premium if on December 31, 2023, you were confined to a prison or a similar institution and were there for more than six months during 2023.
In prison on December 31, 2023 (90 days but 6 months or less) Select this option if the taxpayer was in prison on December 31 for 90 days or more but 6 months or less. - You cannot claim the Canada workers benefit (CWB) if the taxpayer was confined to a prison or similar institution for a period of 90 days or more during the year.
- The Goods and services tax/harmonized sales tax (GST/HST) credit
- GST/HST tax credit if were confined to a prison or similar institution for a period of 90 consecutive days or more.
- Canada carbon rebate if were confined to a prison or similar institution for a period of 90 consecutive days or more.
In prison during the year for 90 days or more Select this option if the taxpayer was confined to a prison or similar institution for a period of 90 days or more during the year
- You cannot claim the Canada workers benefit (CWB) if the taxpayer was confined to a prison or similar institution for a period of 90 days or more during the year.
In prison on Dec. 31, 2022 and first 179 days of 2023 Select this option if the taxpayer was confined to a prison or similar institution on December 31, 2022 and for the first 179 days of 2023. You cannot claim: - ON428-A - Low-income individuals and families tax credit if the taxpayer were confined to a prison or similar institution on December 31, 2022 and for the first 179 days of 2023.
- GST/HST tax credit if were confined to a prison or similar institution for a period of 90 consecutive days or more.
- Canada carbon rebate if were confined to a prison or similar institution for a period of 90 consecutive days or more.
Not in prison (or in prison for less than 90 days)
Use this keyword to specify that the spouse has an impairment and is eligible for the Canada caregiver amount.
Use this keyword Net-Income.r to enter the related party's net income for the year as reported on this person's federal income tax return (line 23600).
For purposes of tax credits related to family income, use Net-Inc-Que to enter the amount of line 275 of this person's Quebec income tax return.
Use this keyword TOSI-NetIncome.r to enter the related party's TOSI net income for the year as reported on this person's federal T1206 - Tax on Split Income (line 6).
For purposes of tax credits related to family income, use the keyword Net-Inc-Que. to enter the amount from line 275 of the related party's Quebec income tax return.
The keyword NI-BefChange is used to enter the net income of the spouse before the separation or divorce occurred.
Federally, the spouse's income before separation or divorce is used to determine the spousal amount.
For Quebec tax purposes in 1993 and earlier, the spouse's income for the entire year was used to determine the spousal amount. In 1994 and thereafter, the new rules required that only the spouse's income before separation or divorce is used to determine the spousal amount. Use [Alt-J] to enter different values for other jurisdictions.
The keyword TOSI-NI-BefChange is used to enter the TOSI-adjusted net income (T1206) of the spouse before the separation or divorce occurred.
Federally, the spouse's income before separation or divorce is used to determine the spousal amount. Use [Alt-J] to enter different values for other jurisdictions.
Select the applicable situation about the other supporting person.
A supporting person is a person (other than you) who meets all of the following conditions: - They were a resident of Ontario at the end of 2023.
- They lived with you at any time in 2023 and at any time in the first 60 days of 2024, and were any of the following:
- the eligible child's parent
- your spouse or common-law partner, if you are the parent of the eligible child
- an individual claiming an amount for the eligible child on line 30425, 30400, 30450, or 30500 of their return.
The following options are applicable for the keyword ON-Assess-OtherSup.
Two or more supporting persons for all eligible children If there are two or more supporting persons and all of the eligible children have the same supporting persons:
- Calculate your adjusted income and enter it on line 4 of column 1.
- Calculate the adjusted income of each supporting person on a separate sheet and enter the total of their adjusted incomes on line 4 of column 2.
(Leave lines 1 to 3 of column 2 blank.)
Different supporting persons for each eligible child If there is one or more supporting persons and the eligible children do not have the same supporting person(s):
- Calculate your adjusted income and enter it on line 4 of column 1.
- Calculate the adjusted income of each supporting person. For each eligible child, calculate the sum of the adjusted incomes of all supporting persons for that child on a separate sheet. Enter the highest sum on line 4 of column 2.
(Leave lines 1 to 3 of column 2 blank.)
Information to complete the Ontario childcare access and relief from expenses tax credit (ON479-A)
The following options are applicable for the keyword ON-Access-Info.
Net income from line 23600
Child care expenses deduction from line 21400
Social assistance benefits repayment from line 23500
Use the keyword Net-Inc-QuePrior.r to enter the Quebec net income (line 275) of 2022 of the spouse not processed.
To determine the additional contribution payable for 2023, you must enter the amount from line 275 of the Quebec return of 2022 or as per the latest notice of assessment. You must take into account all the income earned, including the income earned while the individual was not a resident of Canada.
Use the keyword Work-Income.r to enter the work income (Schedule 6) of the spouse not processed.
The following options are applicable for the keyword Work-Income.r.
Employment income and other employment (F10100, F10400)
Taxable part of scholarship income (F13010)
Total self-employment income (excluding losses)
Tax-exempt part of working income This amount will be carried over to both lines 6 and 10 of the taxpayer's Schedule 6.
Tax-exempt part of income earned minus related deductions This amount will be carried over to line 10 of the taxpayer's Schedule 6. Use this option to enter an amount on line 10 if it is different from the amount on line 6.
Use the keyword Work-Inc-Que.r to enter the Quebec work income of the spouse not processed.
The following options are applicable for the keyword Work-Inc-Que.r.
Amount from line 101 plus amount from line 105
Amount from line 107
Net amount of research grants
Total of lines 22 through 26 of Schedule L (without losses)
Wage Earner Protection Program (WEPP) payments
Amount giving entitlement to a ded. on line 293
Amounts of a work incentive program (Q154 point 2 and Q151)
Net business income (line 27 of Sch. L). 0 if negative
Use the keyword WorkInc-QuePrior.r to enter the Quebec work income (Schedule P) of 2022 of the spouse not processed.
To determine the additional contribution payable for 2023, you must enter the amount from line 275 of the Quebec return of 2022 or as per the latest notice of assessment. You must take into account all the income earned, including the income earned while the individual was not a resident of Canada.
The following options are applicable for the keyword WorkInc-QuePrior.r.
Amount from line 101 plus amount from line 105 and line 107
Net amount of research grants
Wage Earner Protection Program (WEPP) payments
Amounts of a work incentive program (line 154, point 2)
Net business income (line 27 of Sch. L). 0 if negative
Is the spouse not processed an immigrant or an emigrant?
Enter the date of immigration of the spouse not processed (if applicable).
Use the keyword Income-In-Can.r to specify the taxpayer net income while the taxpayer was living in Canada.
If the taxpayer is a newcomer (or an emigrant), and if the Canadian-source income you are reporting for the part of the year the taxpayer was not a resident of Canada represents less than 90% of the net world income for that part of the year, then only the amount of net income while the taxpayer was living in Canada will be used to calculate line 30300 the spouse or common-law partner amount on the federal line 30300, (provincial line 58120).
You must capture and calculate the spouse's net income while the taxpayer was living in Canada (field 52630). DT Max will calculate the difference between the amount entered and the spouse's or common-law partner's net income, the difference will be recorded in field 52670 as spouse's or common-law partner's net income while the taxpayer was living outside of Canada. The sum of the amounts entered in fields 52630 and 52670 must be equal to the spouse's or common-law partner's net income.
Enter the amount of universal child care benefit (UCCB) reported on line 11700 of the spouse's federal return. This amount will be carried over to the appropriate line in the Information section of the spouse or common-law partner, on the first page of the taxpayer's federal return.
If applicable, this amount will also be transferred to the appropriate line in Part B of the taxpayer's Schedule 6.
Enter the amount of universal child care benefit (UCCB) repayment shown on line 21300 of the spouse's federal return. This amount will be carried over to the appropriate line in the Information section of the spouse or common-law partner, on the first page of the taxpayer's federal return.
If applicable, this amount will also be transferred to the appropriate line in Part B of the taxpayer's Schedule 6.
Enter the Registered disability savings plan income shown on line 12500 of the spouse's federal return.
If applicable, this amount will be transferred to the appropriate line in Part B of the taxpayer's Schedule 6.
Enter the registered disability savings plan income repayment (included in line 23200 of the spouse's federal return).
If applicable, this amount will be transferred to the appropriate line in Part B of the taxpayer's Schedule 6.
Enter the capital gain resulting from a mortgage foreclosure or a conditional sale repossession, from schedule 3.
If a capital gain is realized as a result of a mortgage foreclosure or a conditional sale repossession, this capital gain is excluded from income when calculating:
- the GST/HST credit;
- Canada Child Benefit payments;
- Child Disability Benefit payments;
- social benefits repayments (line 23500);
- the age amount (line 30100);
- the refundable medical expenses supplement (line 45200);
- the British Columbia sales tax credit;
- the Prince Edward Island tax reduction;
- the Nova Scotia tax reduction;
- the New Brunswick tax reduction; and
- the Newfoundland and Labrador tax reduction.
Use [Alt-J] to enter different values for other jurisdictions.
Applies for residents of Northwest Territories only. Enter the amount on line 62460 from your spouse or common-law partner's Form NT479. This amount is needed to calculate the amount of the cost of living supplement.
Whether the spouse was self-employed during the taxation year.
Whether the spouse was a farmer during the taxation year.
Use the keyword Support-Paid to choose the relevant options and enter the spousal and/or child support payments paid by the taxpayer.
The following options are applicable for the keyword Support-Paid.
Total amount of support payments made in 2023 Enter the total amount of spousal and/or child support paid. This amount will be reported on line 21999 of the federal income tax return.
For Quebec tax purposes, if you are reporting arrears equal to or greater than $300, you must also indicate that amount with the keyword Averaging. DT Max will then produce form TP-766.2 and check box 404 of page 4 of the Quebec income tax return.
Amount of support arrears paid Enter the portion of alimony arrears pertaining to previous years. This amount will appear on lines 225 of the Quebec return. Also fill out form TP-766.2 titled 'Averaging of a retroactive payment or support-payment arrears' using the keyword Averaging: if this amount is equal to or greater than $300 it will also appear to line 276.
Non deductible child support payable for 2023 Enter the amount of alimony subject to the tax exemption measures regarding child support that should be paid for 2023.
This amount will be deducted from the total alimony paid.
Non deduct. child sup. payable for 1997/2022 not paid in 2022 Enter the amount of alimony subject to the tax exemption measures regarding child support that should be paid for 1997 through 2022, but was not yet paid by December 31, 2022.
This amount will be deducted from the total alimony paid.
Use [Alt-J] to enter different values for other jurisdictions.
 See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 21999 - Support payments made - Total
Line 22000 - Support payments made - Allowable deduction
 See the CRA's general income tax guide:
Line 22100 - Carrying charges, interest expenses, and other expenses
Use the keyword Support-Rec to choose the relevant options and enter the spousal and/or child support payments received by the taxpayer.
The following options are applicable for the keyword Support-Rec.
Total amount of support payments received in 2023 Enter the total amount of spousal and/or child support received. This amount will be reported on line 12799 of the federal income tax return.
For Quebec tax purposes, if you are reporting arrears equal to or greater than $300, you must also indicate that amount with the keyword Averaging. DT Max will then produce form TP-766.2 and check box 404 of page 4 of the Quebec income tax return.
Non taxable child support expected for 2023 Enter the amount of alimony subject to the tax exemption measures regarding child support that should be received for 2023.
This amount will be deducted from the total alimony received.
Non tax. child sup. expected for 1997/2022 not rec. in 2022 Enter the amount of alimony subject to the tax exemption measures regarding child support that should be received for 1997 through 2022, but was not yet received by December 31, 2022.
This amount will be deducted from the total alimony received.
Use [Alt-J] to enter different values for other jurisdictions.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 12800 - Support payments received - Taxable amount
See the CRA's general income tax guide:
Line 12905 - Taxable first home savings account (FHSA) income
Use this keyword to indicate that the minister of Revenue of Quebec automatically collects alimony pension from the taxpayer and pays the recipient.
This information is required for efiling.
Your client may be able to claim certain federal and provincial transfers from his/her spouse or ex-spouse.
If the taxpayer was separated because of a breakdown in the relationship for a period of 90 days or more including December 31, 2023, you cannot transfer any unused amounts.
These transfers are: - Age amount (line 30100)
- Amount for children born in 2006 or later (line 30499)
- Pension income amount (line 31400)
- Disability amount (line 31600)
- Tuition, education and textbook amounts (line 32300)
Enter the federal taxable income from the tax return of the spouse or common-law partner for the purposes of Schedule 2.
TOSI-adjusted taxable income applies instead of taxable income for the specified individual
Federal
The amounts transferred from your spouse or common-law partner are calculated using the taxable income. As an individual subject to TOSI, the amount that you calculate at line 8A of the T1206 form must be added to the taxable income.
Provincial
As an individual subject to TOSI, the amount that you calculate at line 31C of the T1206 form must be added to the taxable income by using [Alt-J].
DT Max will make the spouse transfers automatically if the two spouses are handled together as a family. However, if you run the spouses separately, or if you need a different amount for the spousal transfer from the amount calculated by DT Max, you can enter Spouse-Trans-OV. If an amount is entered here, it will override the amount calculated for line 32600 of the federal return and schedule 2 will not be printed by DT Max and must be filled in manually by the tax preparer.
You can transfer unused amounts for dependent children from your client's spouse if all these conditions apply: - your client and his/her spouse are both eligible to make the claim on line 30500
- your client's spouse has the lower taxable income and made the initial claim on line 30500;
- there is an unused amount remaining.
Saskatchewan only - Enter the amount for dependant children (SK(S2) line 59010).
Nunavut only - Enter the amount for dependant children (line 58230).
Your spouse or ex-spouse must be age 65 or over on December 31, 2023, to be entitled to the age amount. Copy the amount from line 30100 of his or her return.
In the provincial field, copy the provincial age amount from line 58080 of his or her form 428.
There is no age amount that can be transferred for a Quebec return.
Your client's spouse or ex-spouse must be age 65 or over on December 31, 2023, to be entitled to the age amount.
Enter the amount from line 58080 of his or her Form 428.
Enter the pension amount from line 31400 of the tax return of your client's spouse or ex-spouse.
Enter the provincial pension amount from line 58360 of Form 428 for your client's spouse or ex-spouse.
The maximum provincial age amount is different for all provinces.
There is no pension amount that can be transferred for a Quebec return.
Enter the disability amount from line 31600 of the tax return of your client's spouse or ex-spouse.
Enter the provincial disability amount from line 58440 of Form 428 for your client's spouse or ex-spouse.
There is no disability amount that can be transferred for a Quebec return.
Any tuition, education and textbook amounts transferred may be different federally and provincially.
Enter the provincial tuition, education and textbook amounts designated in your client's name from his/her spouse's or ex-spouse's return.
This is only revelant for residents of Saskatchewan.
Your client's spouse or ex-spouse must be age 65 or over on December 31, 2023, to be entitled to the senior supplementary amount. Copy the amount from line 58220 of his or her Saskatchewan form 428.
If the taxpayer is claiming a transfer of the unused part of his or her spouse's or common-law partner's amounts, enter the total of lines 30000, 30800, 31000, 31200, 31217, 31220, 31240, 31260, 31285, 31270, 31300, 31350 of the spouse's return, and if applicable 31205, 31210, 31215 for Quebec residents, plus line 16 of the spouse's Schedule 11.
This information is needed to complete the taxpayer's Schedule 2.
The following options are applicable for the keyword Transf-Info.
Line 30000 - Basic personal amount
Total of lines 30800 to 31350 (if applicable)
Line 32300 - Tuition and education amounts
If the taxpayer is claiming a transfer of the unused part of his or her spouse's or common-law partner's amounts, enter the total of lines 58040, 58240, 58280, 58300, 58305, 58310, 58315, 58316, 58325, 58326, 58330 and 58357 of the spouse's Form 428 plus line 58560.
This information is needed to complete the taxpayer's provincial Schedule 2.
The following options are applicable for the keyword Prov-Transf-Info.
Line 58040 - Basic personal amount
Total of lines 58240 to 58357 (if applicable)
Line 58560 - Tuition and education amounts
Use the keyword Other-Dependant to enter the information on the other dependants who are not included as dependants in the current family.
The following options are applicable for the keyword Other-Dependant.
Select the relationship of the other dependant with the taxpayer.
The following options are applicable for the keyword Relation.od.
Does the other dependant co-reside with the taxpayer?
Use DT-ImportInfo.od to indicate whether or not DT Max should automatically import information concerning another dependant from the current DT Max client list.
If yes, you will be prompted to enter the client number of the other dependant you wish to import.
If you choose to re-import the other dependant information, you must re-select the option "Yes". This will update all keywords in the group unless they have been verified and checkmarked. A checkmarked keyword guarantees that the information will remain unchanged.
DT Max will automatically input the client number of the other dependant as well as the date and time it was last calculated in the keyword DTMax-ClientNum.od .
Last name of the other dependant.
First name of the other dependant.
SIN of the other dependant.
Date of birth of the other dependant
Street number and street name.
Apartment number.
P.O. Box (Postal box).
Rural route (RR).
City.
Province.
Postal code.
Date of death of the other dependant.
Entitled to federal disability amount [Fed. L.31600].
The following options are applicable for the keyword Disability.od.
Yes - Do not use disability amount
Yes - Use disability amount (default)
Yes - Use disability amount (1st or new application)
Not infirm
Entitled to the amount for severe and prolonged impairment in mental or physical functions [Que. L.376].
The following options are applicable for the keyword Que-Disability.od.
Yes - Do not use disability amount
Yes - Use disability amount
Yes - Use disability amount (1st or new application)
Not infirm
Has a certificate of ongoing assistance to this person (TP-1029.AN.A) which was issued by a professional in the health and social services network and which certifies that the individual provided this person with ongoing assistance in carrying out a basic activity of daily living.
The following options are applicable for the keyword Que-Cert-Assist.od.
Assistance start date (TP-1029.AN.A, Part 4).
Last name of the health care professional (TP-1029.AN.A, Part 5).
First name of the health care professional (TP-1029.AN.A, Part 5)
Office address of the health care professional (TP-1029.AN.A, Part 5).
Professional category of the health care professional (TP-1029.AN.A, Part 5).
Provincial licence number (or order number) of the health care professional (TP-1029.AN.A, Part 5)
Use the keyword NeedsDailyAss.od to indicate if the person has a severe and prolonged impairment because of which, according to the certification from a physician, the person needs assistance in carrying out a basic activity of daily living.
This person will be consider has an eligible relative for the purpose of the tax credit for a caregiver supporting an eligible relative without housing or cohabiting with him.
A person will be considered an eligible relative of an individual for a minimum period of support provided to the person by the individual for a year, if, throughout that period, the person meets the following conditions: - the person's principal place of residence is situated in Québec;
- the person does not live in a dwelling situated in a private seniors' residence or in a public network facility;
- the person has a severe and prolonged impairment because of which, according to the certification from a physician, the person needs assistance in carrying out a basic activity of daily living.
Amount from line 23600 of the Federal tax return.
Amount from line 275 of the Quebec tax return.
Use the keyword Carereceiver-SchH to enter the information of an eligible care receiver for Schedule H who is not included as a dependent in the current family.
The tax credit for caregivers has two components.
First component is for the caregiver of an eligible care receiver aged 18 or older who has a severe and prolonged impairment in mental or physical functions and who, according to certification by a health care professional, needs assistance in carrying out a basic activity of daily living.
Second component is for any caregiver of an eligible care receiver aged 70 or older having no severe and prolonged impairment and co-resides with the caregiver.
Specify the beginning date for the qualifying period of support of this eligible relative in the format DD-MM-YY or DD-MM-YYYY.
The minimum housing period of an eligible relative with a natural caregiver for a given taxation year corresponds to a period of at least 365 consecutive days, beginning in the year or in the preceding year, including at least 183 days in the year. If no date is entered, DT Max will assume that the eligible relative lived with the caregiver throughout the whole year and the housing period is respected.
Use the keyword End-Date.ah to enter the ending date of the qualifying period of support by using the format DD-MM-YY or DD-MM-YYYY.
If the eligible relative is still living with the taxpayer when the return is filed, enter the date of filing of the return with the keyword End-Date.ah .
If the 365-day period is not completed but there is a reasonable assumption that it will be prior to July 1, indicate it with the keyword PeriodCompleted.ah .
Select "Yes" if at the time of filing the return, the minimum period of 365 consecutive days is not completed yet but there is a reasonable assumption that it will be prior to July 1, 2024.
Enter the amount requested by another caregiver for this care receiver.
Enter the SIN of the another caregiver who claimed an amount for this care receiver.
Specialized respite services are services that consist in replacing an informal caregiver in order to provide home care to a person with a significant disability, where the services are provided by an individual who holds a recognized diploma or degree, namely: - a Diploma of Vocational Studies (DVS) in Home Care and Family and Social Assistance;
- a Diploma of Vocational Studies (DVS) in Assistance to Patients or Residents in Health Care Establishments;
- a Diploma of Vocational Studies (DVS) in Health, Assistance and Nursing;
- a Diploma of College Studies (DCS) in Nursing;
- a Bachelor's degree (B.A.) in Nursing;
- any other diploma or degree enabling an individual to be a visiting homemaker, home support worker, family and social auxiliary, nursing attendant, health care aide, beneficiary care attendant, nursing assistant or nurse.
In this regard, a person will be deemed to have a recognized diploma or degree if he or she is employed by a social economy business accredited by the ministère de la Santé et des Services sociaux for the provision of specialized respite services.
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DT-ImportClient 
Que-Cert-Assist.od 
Assis-Start-Date.o