Amendment to the Tax Credit for Caregivers - Québec
line 462
Added a fourth component: Tax credit that
can be claimed by a caregiver supporting an eligible
relative.
This relative may live with the caregiver or may live
in their own home.
A new component is introduced as of the 2018
taxation year, for an individual who resides in Quebec at the
end of a given year (or, if they die in the year, on the date of
their death), who may be entitled to a refundable credit of up to
$533 for each person who, during the individual's minimum support
period of this person for the year, is an eligible relative of the
individual.
However, an individual cannot benefit from this tax
credit if he/she is depending on another person for the given
year.
In addition, no amount will be granted under this new
component of the adult caregiver tax credit for an eligible
relative for a taxation year, where the individual will have
claimed for the taxation year, an amount under one of the other
three components of the tax credit in respect of that relative.
To determine who is an eligible relative and
the minimum period of support, we recommend that you consult
the following link:
https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/451-to-480-refund-or-balance-due/line-462/point-2/
Please read the section entitled "Tax credit for
caregivers supporting an eligible relative".
An eligible loved one must have a severe and
prolonged impairment that, according to a doctor's certificate,
makes them in need of assistance to perform a routine activity of
daily living.
Item 3 of form TP-752.0.14 must have been
completed by the physician. The person can live alone.
The amount of the tax credit will be $533 and
will be reducible based on the income of the eligible relative of
the year in which the credit will be claimed.
This reduction will be at a rate of 16% for each
eligible family member's dollar of income that exceeds a threshold
of $23,700.
To claim this credit, you must first include the
person in your file as a dependant, even if they are not
(dependant). Note that you can add more than one person if you have
been the caregiver for these people.
Even if you should add the dependent on your file to
claim an amount for them, note that you do not have to file their
tax return with yours. On the "Dependant Identification"
page, for the line "Does this person require a tax return?",
answer "No" in the field to your right.
Once you have entered the dependent's information,
please follow these steps:
1. On the "Left-side menu of the
Interview tab" of the dependent's file, select the
"Identification" heading. In this section, you must declare
whether the person lives with you.
2. Again, in the "Interview"
tab under "Net income", enter the relevant information.
3. Go back to the "Left-side
menu of the Interview tab" and select "Medical and
disability". On the right-hand page, click on the
plus sign "+" icon located to the right
of the line "Infirmity and disability amounts for the
dependant".
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 the other questions.
5.For the second line entitled "Is
the dependant eligible for the disability amount on federal line
316?", you must answer "Do not claim the disability
amount".
6.If this person lives in their own
residence, to the question "Does the dependant's infirmity
provide entitlement to the Canada caregiver amount?", you must
answer "No".
7.On the "Quebec" part, to the question
"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) ", you must answer "Yes".
8.On 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 307) / Quebec Schedule H - Eligibility and dates of
qualifying period for this dependant (Quebec line 462)", since
this page is used for both Quebec and federal, you must answer the
questions for the Quebec part only. Considering that the natural
caregiver cannot claim the federal amount, in the federal section
of this page, for the line "Who should claim the Canada
caregivers amount for this dependant?", they must select "Do
not claim".
In the case of the caregiver on line 462 of the Quebec
return, an amount of $533 will be entered.
In addition, Schedule H will be generated by the program
and Part E will be completed.
ID: 20191211103434DE.xml
Webpage: KPA365-20191211103434DE.htm
