PROVINCIAL
For more information, please contact Revenu Québec at 514 864-6299
www.revenuquebec.ca
You or your eligible relative may be entitled to tax credits and the following amounts:
Caregivers
If you are a caregiver, you may qualify for the following tax credits and benefits:
 Tax credit for caregivers
 Independent living tax credit for seniors
 Tax credit for respite of caregivers
 Medical expenses
 Amount for dependants
 Adapted work premium
 Recognition of volunteer respite services
 RRSP withdrawals for the benefit of a person with a functional impairment
Seniors
If you are a senior, you have certain tax obligations to fulfill. To ease your fiscal burden, you
can take advantage of the following tax credits, programs and tax benefits.
 Independent living tax credit for seniors
 Tax credit for home-support services for seniors
 Medical expenses
 Age amount
 Amount for retirement income
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Deduction for an amount already included in income (RRSP or RRIF)
Deduction for amounts transferred to an RPP, an RRSP, a RRIF, a PRPP/VRSP or an
annuity
Deduction for a refund of unused RRSP or PRPP contributions
Deduction for retirement income transferred to your spouse
Shelter allowance program
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Tax Credit for Caregivers
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You can claim a refundable tax credit for caregivers if you are in one of the following
situations:
 you are the caregiver of your elderly spouse who is unable to live alone;
 you provide housing for an eligible relative;
 you live with an eligible relative who is unable to live alone.
Basic conditions
To claim the tax credit, you must meet certain conditions, including both of the
following:
 you were resident in Québec on December 31 in the year covered by the claim;
 no one, other than your spouse, is claiming any of the following with respect to
you:
• an amount for a child under 18 enrolled in post-secondary studies, an
amount transferred by a child 18 or over enrolled in post-secondary
studies or an amount for dependants ,
• an amount for expenses for medical services not available in your area,
• an amount for medical expenses.
For more information, see the pages dealing with each of the conditions or consult point 2 in
the instructions for line 462 in the Guide to the Income Tax Return (TP-1.G-V).
 Caregivers of a Spouse
You can claim a refundable tax credit if all three of the following conditions are met:
your spouse was 70 or older at the end of the year covered by the claim;
 your spouse had a severe and prolonged impairment in mental or physical
functions that rendered him or her unable to live alone as certified by a
physician;
 your spouse lived with you for at least 365 consecutive days (including at least
183 days in the taxation year covered by the claim).
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Note
You or your spouse must have owned, rented or sublet the dwelling in which you lived
together. This dwelling must not be located in a private seniors' residence.
For more information, see point 2 in the instructions for line 462 in the Guide to the Income
Tax Return (TP-1.G-V).
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Caregivers Housing an Eligible Relative
You can claim a refundable tax credit for each eligible relative housed by you in a dwelling
provided you or your spouse owned, rented or sublet the dwelling.
The eligible relative in question must not own, rent or sublet your dwelling.
Eligible relative housed by more than one person
If the eligible relative has a severe and prolonged impairment in mental or physical functions,
he or she can be housed by both you and another relative. In this case, you may have to
share the credit with the other caregiver.
For more information, see point 2 in the instructions for line 462 in the Guide to the Income
Tax Return (TP-1.G-V).
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Caregivers Cohabiting with an Eligible Relative
You can claim a refundable tax credit for each eligible relative who cohabited with you in a
dwelling, provided the relative or the relative’s spouse owned, rented or sublet the dwelling.
Note
Only the person who is the relative’s primary caregiver is eligible to claim the credit.
For more information, see point 2 in the instructions for line 462 in the Guide to the Income
Tax Return (TP-1.G-V).
Independent Living Tax Credit for Seniors
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You may be entitled to this refundable tax credit if, for the year covered by the claim,
you met the following requirements:
 you were 70 or older on December 31
 you were a resident of Québec on December 31
 you incurred expenses for either or both of the following:
 the purchase, lease and installation of equipment or fixtures
used to continue living independently in your place of
residence,
 a stay in a functional rehabilitation transition unit.
These expenses must have been paid by you or your spouse.
For more information, see point 24 in the instructions for line 462 in the Guide to the Income
Tax Return (TP-1.G-V).
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Medical Expenses
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You can claim a non-refundable tax credit if you paid an amount of medical expenses that
exceeds 3% of your net income (line 275 of your tax return). If you had a spouse on
December 31, you must add your spouse's total net income to yours.
The medical expenses must have been paid in the course of a period of
12 consecutive months for :
 yourself;
 your spouse;
 a person who was your dependant
Dependant
A person who was supported by you and,
 ordinarily lived with you ; or
 did not ordinarily live with you but was your dependant because of an
infirmity. In this case, the person must have been resident in Canada at some
time in the year, unless the person is your or your spouse’s child or grandchild.
 A dependant can be : your or your spouse’s brother, sister, father or mother or
any other of your or your spouse’s direct ascendants.
Period of 12 consecutive months
To qualify for the tax credit, the medical expenses must have been paid in a period of 12
consecutive months chosen by you and ending in the year for which the return is being filed.
If the period you chose is different from the calendar year, you must indicate this in your
return. From one year to another, you can choose the period that is most advantageous for
you, provided that the period does not overlap with a previously chosen period.
For more information, see the instructions for line 381 in the Guide to the Income Tax Return
(TP-1.G-V). For a complete list of eligible medical expenses, consult the brochure Medical
Expenses (IN-130-V).
Amount for Dependants

You can claim an amount that will reduce the amount of income tax payable if, during a year,
you had one or more dependants (other than children enrolled in full-time post-secondary
studies).
For more information, see the instructions regarding the amount for other dependants (Part
C of Schedule A) on line 367 in the Guide to the Income Tax Return (TP-1.G-V).
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Other dependant
A person who meets all three of the following conditions:
 the person was born before January 1, 1998;
 the person is related to you by blood, marriage or adoption;
 in 2015, the person ordinarily lived with you and was supported by you.
The person cannot be
 your spouse;
 a child who, in 2015, is transferring an amount as a child 18 or over
enrolled in post-secondary studies (line 20 of Schedule S);
 a person whose spouse is deducting, on line 431 of his or her return, an
amount for credits transferred from one spouse to the other.
The person can be : your or your spouse's brother, sister, father, mother,
grandfather, grandmother.
Recognition of Volunteer Respite Services

If you benefitted from respite services offered by volunteers during the year, you may, for
each person for whom you are a caregiver, allocate an amount of $1,000 among the
volunteers who provided the respite services.
You must issue a Relevé 23 – Reconnaissance des services de relève bénévoles (RL-23) for each
person who provided at least 400 hours of at-home, volunteer respite services for you.
Tax Credit for Respite of Caregivers
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You can claim a refundable tax credit if you meet the following conditions:
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you were resident in Québec on December 31 of the year covered by the claim;
you were a caregiver;
you paid expenses to obtain specialized respite services for the care and supervision
of a person with a significant disability.
Specialized respite services
Specialized respite services are services that consist in replacing a caregiver in order to
provide home care to a person with a significant disability. The person providing the
services must hold a recognized diploma.
For more information, see point 21 in the instructions for line 462 in the Guide to the Income
Tax Return (TP-1.G-V).
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FEDERAL
For more information, please contact the Canada Revenue Agency at 1 800 959-7383
Tax return / Line 315 – Caregiver amount
If, at any time in 2015, you (either alone or with another person) maintained a dwelling where you
and one or more of your dependants lived, you may be able to claim a maximum amount of
$4,608 ($6,701 if he or she is eligible for the family caregiver amount) for each dependant. Each
dependant must have been 18 years of age or older and dependent on you due to an impairment
in physical or mental functions. If the dependant is your or your spouse's or common-law
partner's parent or grandparent, he or she had to have been born in 1950 or earlier.
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/315/menu-eng.html
Additional information
Seniors and Taxation
This brochure provides information to seniors regarding the amounts and credits they may claim
and the programs to which they may be entitled (tax benefits, tax obligations, services). This
brochure provides information about the tax credit for home-support services for seniors, the
tax credit for caregivers, the tax credit for respite of caregivers and the shelter allowance
program .
This brochure is available on the Revenu Quebec website (www.revenu.gouv.qc.ca)
Tax Benefits and Persons with Disabilities
This brochure is for you if you are a person with a disability. It contains useful information
about the tax benefits to which you may be entitled depending on your disability or impairment.
Such tax benefits defray a portion of your costs for receiving care or services adapted to your
needs.
This guide is also for you if someone close to you is a person with a disability, whether or not
you have a disability or impairment yourself. For example, you may be the father, mother or
spouse of a person with a disability. This brochure contains information about the tax benefits
to which you may be entitled if you help a person with a disability in his or her everyday life.
This brochure is available on the Revenu Quebec website (www.revenu.gouv.qc.ca)
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Involuntary separation – (The brochure is not available)
If a couple is no longer able to live together for reasons beyond their control, such as when one
partner has to move into a nursing home or long-term care facility, they should contact Service
Canada because it may affect the amount of benefits they are entitled to receive. The
Guaranteed Income Supplement payments could be increased. If you and your spouse or
common-law partner are both in receipt of GIS benefits and are living apart for reasons beyond
your control , your GIS benefit could be calculated at the single rate rather than the married rate
if it is to your advantage. For more information, contact the Old Age Security at 1-800-277-9914
or visit www.servicecanada.gc.ca
Tax Credit for Home-Support Services for Seniors
If you are 70 or older, the tax system provides for financial assistance in the form of a
refundable tax credit for expenses relating to home-support services.
The tax credit for home-support services for seniors is equal to 33% of your eligible expenses.
Revenu Québec 514 864-6299
http://www.revenuquebec.ca/en/citoyen/credits/maintien_domicile/conditions_admissibilite.aspx
Refundable Tax Credit for the Purchase or Rental of Equipment to Help Seniors
Continue Living Independently at Home
Since the 2012 taxation year, individuals who, at the end of a given taxation year, reside in
Québec and are age 70 or older may claim a refundable tax credit for the year equal to 20% of
the amount in excess of the first $500 paid in the year for the purchase or rental (including
installation costs) of equipment intended to be used in their principal place of residence. The
following equipment gives entitlement to the tax credit:
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a person-focused remote monitoring device, such as an emergency call device (“panic
button”), a device for remotely measuring physiological parameters or a device for
remotely supervising the taking of medication;
a GPS device for tracking a person;
a device designed to assist a person to get on or off a toilet, or into or out of a bathtub or
shower ;
a walk-in bathtub or a walk-in shower;
a mechanized, rail-mounted chair lift designed solely to carry a person up or down a
stairway;
a hospital bed.
Revenu Québec 514 864-6299
http://www.revenuquebec.ca/en/salle-de-presse/nouvelles-fiscales/2012/2012-05-03.aspx
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