Tax credit for caregivers cohabiting with an
eligible relative
If 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:
https://www.revenuquebec.ca/en/citizens/tax-credits/tax-credit-for-caregivers/tax-credit-for-caregivers-housing-an-eligible-relative/
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
