Schedule H: Québec tax credit for caregivers

Schedule H is used to claim the Québec tax credit for caregivers. You can claim this tax credit if you’re a resident of Québec on December 31 and if you’re the caregiver of:

Note: You might also be eligible to claim the federal Canada caregiver credit (CCC).

The amount you can claim and the eligibility requirements for the tax credit depend on the type of caregiver credit you’re claiming.

Eligibility requirements

 Regardless of the type of caregiver credit you’re claiming, you’ll need to submit a TP-752.0.14-V: Certificate Respecting an Impairment form (if you haven’t already filed one) toRevenu Québec confirming that due to a severe and prolonged impairment in physical or mental functions:

  • your spouse or relative is unable to live alone
  • the relative you’re supporting needed assistance in carrying out a basic activity of daily living

You can also submit the federal T2201: Disability Tax Credit Certificate if you aren’t required by Revenu Québec to provide certification that your relative has a chronic illness and undergoes therapy (at least twice a week for 14 hours per week) to maintain one of his or her vital functions.

Additionally, for you to claim this tax credit, no one other than your spouse should be claiming any of the following amounts for you:

Tax credit for caregivers of spouse

You can claim this credit if:

  • your spouse was 70 years or older at the end of 2018 and had a severe and prolonged impairment in mental or physical functions because of which they were unable to live alone (as certified by a physician or a specialized nurse practitioner)
  • your spouse lived with you in Canada for at least 365 consecutive days, of which at least 183 days were in 2018. You must have lived together in a home (can’t be located in a private seniors' residence or in a public network facility) that you and/or your spouse owned, rented, or sublet independently or with another person

Note: The period of 365 consecutive days must have begun in 2017 or 2018. If it began in 2018, it can end in 2019.

You can’t claim this credit if your spouse is claiming the same credit for you, or if another person is claiming the tax credit for caregiver housing an eligible relative or the tax credit for caregivers cohabiting with an eligible relative for you or your spouse.

Tax credit for caregivers housing an eligible relative

You can claim this credit for each eligible relative you were housing in Canada in a home that the relative and/or his or her spouse owned, rented or sublet, independently or with another person. You can be the other person who owned, rented or sublet the dwelling with the relative.

If you and another person housed the eligible relative at different times in the year, you can still claim the tax credit if the:

  • eligible relative lived with you for at least 90 consecutive days in 2018 and at some point during this period was at least 18 years old
  • eligible relative lived with you and with the other person for a total of at least 365 consecutive days, 183 of which (including the 90-day period spent in your home) were in 2018 and
  • other home in which the eligible relative lived was owned, rented or sublet by the other person or the other person's spouse

Note: The period of 365 consecutive days must have begun in 2017 or 2018. If it began in 2018, it can end in 2019.

Tax credit for caregivers cohabiting with an eligible relative

You can claim this credit for each eligible relative you supported in Canada, in a home that the relative and/or his or her spouse owned, rented or sublet, independently or with one or more other people. You can be the other person who owned, rented or sublet the dwelling with the relative.

Tax credit for caregivers supporting an eligible relative

You can claim this credit for each eligible relative you supported, and regularly and continuously assisted in carrying out a basic activity of daily life for free.

You can’t claim this credit if you or someone else is claiming one of the following tax credits for the same eligible relative:

  • the tax credit for caregivers of a spouse
  • the tax credit for caregivers housing an eligible relative or
  • the tax credit for caregivers cohabiting with an eligible relative 

Splitting the tax credit

If a relative lived with you and another supporting person at different times of the year, and you’re both entitled to claim the tax credit for caregivers housing an eligible relative (as long as, you meet the eligibility requirements) but you might have to split the tax credit.

In the case of the tax credit for caregivers cohabiting with an eligible relative, if you and another person both lived with the same relative and you’re both entitled to the tax credit, only the person who is the relative’s primary caregiver can claim the tax credit.

Where do I claim this?

Follow these steps in H&R Block’s 2018 tax software:

Before you begin, make sure you’ve indicated that you lived in Québec on December 31, 2018.

  1. Under the PREPARE tab, click the OTHER icon. You'll find yourself here:

    DIY18_OTHER_EN.png
  2. Under the DISABILITY-RELATED CARE heading, select the checkbox labelled Tax credit for caregivers (Schedule H) then click Continue.
  3. When you arrive at the Tax credit for caregivers (Schedule H) page, enter your information into the tax software.

If you want to claim this tax credit for a dependant, in addition to selecting Québec as your province of residence on December 31, be sure to provide details for your dependant on the ABOUT YOUR DEPENDANTS page. Then:

  1. Click on your dependant’s name in the left-navigation panel.
  2. Under the Tax Credits heading, select Tax credit for caregivers (Schedule H) and click Continue.
  3. When you arrive at the Tax credit for caregivers (Schedule H) page, enter your information into the tax software.

Note: While completing this page, you’ll need to have the adjustments of social assistance payments your dependant received during the year on hand. These are additional amounts on top of the social assistance payments your dependant receives for his or her basic care needs.

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