Caregivers

The types of care receiver for whom you may claim the tax credit for caregivers are (by age and situation): 

Person 18 or over with an impairment who needs assistance

Conditions 

The care receiver must meet the following conditions:

• They were 18 or over on December 31, 2025.
• They have a severe and prolonged impairment in mental or physical functions because of which they need assistance in carrying out a basic activity of daily living, as certified by a health professional.
• They live in Québec (i.e. their principal residence is in Québec). 

Family relationship

The care receiver can be any of the following people:

• your spouse
• your or your spouse’s child, grandchild, niece, nephew, brother or sister, mother, father, grandmother, grandfather, aunt, uncle, great-aunt or great-uncle
• any of your or your spouse’s other direct ascendants

No family relationship

The care receiver can be someone who is not related to you if a professional from the health and social services network certifies that you provide ongoing assistance to the care receiver so that they can carry out a basic activity of daily living. A Certificate of Ongoing Assistance is required.

Person 70 or over

Conditions

The care receiver must meet the following conditions:

• They were 70 or over on December 31, 2025.
• They are not your spouse.
• They live in Québec (i.e. their principal residence is in Québec).

Family relationship

The care receiver can be any of the following people:

• your or your spouse’s mother, father, grandmother, grandfather, aunt, uncle, great-aunt or great-uncle
• any of your or your spouse’s other direct ascendants

If the care receiver is 18 or over and has an impairment and needs assistance:

• Not necessarily. You may be eligible for the credit even if you don’t live with the person. They must have a severe and prolonged impairment in mental or physical functions and need assistance in carrying out a basic activity of daily living.

If the care receiver is not your spouse and is 70 or over:

• Yes. You can only claim the tax credit for caregivers if you live with the person.

To claim the tax credit for caregivers in this situation, the requirements include:

• You cared for the person free of charge.
• You lived with the person (who was not your spouse) for at least 365 consecutive days, including at least 183 days in the year for which you’re claiming the tax credit.
• The care receiver must have lived in Canada the entire time you lived with them.
• The care receiver and you must not live in:
  • a private seniors’ residence
  • a public network facility
  • a private institution under agreement that operates a residential and long-term care centre (CHSLD)

To claim the tax credit for caregivers in this situation, the requirements include:

• You provide care free of charge and the person must have a severe and prolonged impairment in mental or physical functions and need assistance in carrying out a basic activity of daily living.
• You must have taken care of or lived with the person for at least 365 consecutive days, including at least 183 days in the year for which you’re claiming the tax credit.
• The care receiver must have lived in Canada the entire time you took care of them.
• The care receiver must not live in:
  • a private seniors’ residence
  • a public network facility
  • a private institution under agreement that operates a residential and long-term care centre (CHSLD)

If you meet the conditions, you can apply to get monthly instalments of the tax credit in advance, instead of waiting until you file your income tax return. It’s quick and convenient!

Online

You can apply for advance payments using the online service in My Account for individuals.

Form

You can also apply using form TPZ-1029.AN-V, Tax Credit for Caregivers – Application for Advance Payments. Mail the completed and signed application, along with the required documents, to the address on the form. 

Specialized respite services consist in temporarily providing home care, including supervision, to the care receiver on your behalf, 

You can claim an additional amount if: 

• you lived with an eligible care receiver 18 or over who has a severe and prolonged impairment in mental or physical functions
• you incurred expenses for specialized respite services

Don’t hesitate to seek these services. Respite is crucial to being a better caregiver.

Most of them! You may be able to claim an amount for medical expenses such as:

• an amount paid to purchase drugs and medications prescribed by a physician and  dispensed by a pharmacist
• premiums under the Québec prescription drug insurance plan or a private insurance plan
• fees paid to buy prescribed equipment and devices

If you paid travel, lodging or moving expenses to get medical care not available in your area, you may also be able to claim the expenses for medical services not available in your area.