Tax credit for home-support services

Did you know that, subject to certain conditions, some situations could entitle you to federal and provincial government tax credits when you care for a loved one at home? The following are some possible scenarios. We recommend that you consult a professional to confirm your eligibility and the type of credit that could apply to your situation.

Home-support services for seniors - Government of Quebec

In Quebec, you can get a refundable tax credit for expenses related to home-support services for seniors when you care for a Quebec resident age 70 or over. Eligible expenses paid by a spouse under age 70 when the other spouse is over age 70 are accepted.

Eligible services

• Personal support services (e.g.: meals, social guidance and support, nursing care and supervision)
• Maintenance and supply services (e.g.: regular domestic chores, clothing maintenance, minor maintenance work inside and outside of the dwelling and regular delivery services).

For more information, refer to your Quebec income tax return.

Caring for a parent – Federal and provincial governments (Quebec)

A taxpayer meeting certain conditions may be eligible for a tax credit for informal caregivers. The credit is granted to persons living with and caring for a close relative at home for a portion of the year. Persons visiting the relative to provide care are not eligible. To find out more about the definition of "close relative", refer to your federal and provincial income tax returns.

In-home respite – Government of Quebec

An eligible person residing in Quebec at the end of the year may be eligible for the refundable tax credit for the services rendered to a informal caregiver. Eligible services are unpaid and provided at the home of the care recipient. To find out more about eligible services, refer to your Quebec income tax return. The following persons are not eligible:

• the spouse of the care recipient
• the father, mother, child, brother or sister of the care recipient, or the spouse of these persons

Refundable tax credit for volunteer respite services

Informal caregivers will have the option of allocating every year, from a $1,000 envelope available to them respecting each person they help, a maximum of $500, for the purposes of the new tax credit, to any person who provides them with a total of at least 400 hours of volunteer home respite services during the year.

Refundable tax credit for respite expenses

Informal caregivers may be eligible for refundable tax credits for specialized respite services for the care or supervision of the recipient with whom they live, if the recipient suffers from an impairment. The tax credit is equal to 30% of annual supervision expenses, up to $5,200.

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