Caregiver of a person other than a spouse
Test your knowledge
Question 1
That's correct
You do not need to attach supporting documents for the individual to be eligible for the Canada caregiver amount.
- The individual must keep them in case the CRA asks to see them later.
- The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and what the duration of the impairment is expected to be.
Sorry, that's incorrect
You do not need to attach supporting documents for the individual to be eligible for the Canada caregiver amount.
- The individual must keep them in case the CRA asks to see them later.
- The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and what the duration of the impairment is expected to be.
Question 2
That's correct
To be eligible for the tax credit for caregivers, you do not need to attach supporting documents for expenses incurred. The individual must keep them in case Revenu Québec asks to see them later.
However, you may have to attach one or more of the following documents to the Quebec income tax return:
- Certificate Respecting an Impairment (TP-752.0.14-V)
- Certificate of Ongoing Assistance (TP-1029.AN.A-V)
- Tax credit for caregivers (TP-1029.8.61.64-V)
Sorry, that's incorrect
To be eligible for the tax credit for caregivers, you do not need to attach supporting documents for expenses incurred. The individual must keep them in case Revenu Québec asks to see them later.
However, you may have to attach one or more of the following documents to the Quebec income tax return:
- Certificate Respecting an Impairment (TP-752.0.14-V)
- Certificate of Ongoing Assistance (TP-1029.AN.A-V)
- Tax credit for caregivers (TP-1029.8.61.64-V)
Instructions
- Open the UFile CVITP software
- Review the background information and slips required (tax slips, receipts, etc.). Enter all the necessary information into the required section of the tax software
- Once completed, compare your results with the solution provided
- You don't have the same results? Consult the Reminder of key points of the tax software as needed
- Check out the Takeaway points at the end
| Category | Information |
|---|---|
| Family head | Chantal Sauvé |
| Social insurance number (SIN) | 000 000 000 |
| Address | 123 rue Principale
City QC X0X 0X0 |
| Telephone number | 450-444-4444 |
| Date of birth (DOB) | March 11, 1975 |
| Marital status | Single |
| Dependant | Rita Sauvé (Mother) SIN: 000 000 000 DOB: March 21, 1954 |
Details
- Chantal owns her house
- Chantal has employment income. She takes care of her mother, Rita, who lives with her
- Chantal is covered by a private group insurance plan
- Chantal received advanced Canada workers benefit payments
- Rita has a severe and prolonged impairment in physical functions (Parkinson’s disease) and needs assistance in carrying out a basic activity of daily living. The prescribed forms have been approved by the CRA and Revenu Québec
- Rita is covered by the public prescription drug insurance plan
- The cost of full-time home care services provided for Rita by an attendant (medical expenses) totals $12,500. They were paid for by Chantal
- Chantal and Rita are claiming the solidarity tax credit
- Rita receives the Old Age Security pension
Slips required
T4 – Statement of Remuneration Paid – ABC Inc. for Chantal
Text version for the above image
T4 – Statement of Remuneration Paid
Protected B
Employer’s name: ABC Inc.
Employee’s name and address:
Last name: Sauvé
First name: Chantal
123 Principale
City QC X0X 0X0
Box 10: Province of employment: QC
Box 12: Social insurance number: 000 000 000
Box 14: Employment income: 28,665.00
Box 17: Employee’s QPP contributions – see over: 1,701.96
Box 18: Employee’s EI premiums: 225.12
Box 22: Income tax deducted: 1,250.00
Box 24: EI insurable earnings: 28,665.00
Box 26: CPP/QPP pensionable earnings: 30,095.00
Box 45: Employer-offered dental benefits: 2
Box 55: Employee’s PPIP premiums – see over: 148.72
Box 56: PPIP insurable earnings: 28,665.00
RL- 1 – Revenus d’emploi et revenus divers (Employment and other income) – ABC Inc. for Chantal
Text version for the above image
Relevé 1 Revenus d’emploi et revenus divers
Box A– Revenus d’emploi : 30,095.00
Box B.A– Cotisation au RRQ : 1,701.96
Box C– Cotisation à l’assurance emploi : 225.12
Box E– Impôt du Québec retenu : 1,454.96
Box G– Salaire admissible au RRQ : 30,095.00
Box H– Cotisation au RQAP : 148.72
Box I– Salaire admissible au RQAP : 28,665.00
Box J– Régime privé d’ass. Maladie : 1,430.00
Numéro d’assurance sociale du particulier : 000 000 000
Nom de famille, prénom et adresse du particulier :
Sauvé, Chantal
123 rue Principale
Ville QC X0X 0X0
Nom et adresse de l’employeur ou du payeur :
ABC Inc.
RC210 – Advanced Canada workers benefit (ACWB) statement for Chantal
Text version for the above image
RC210 – Advanced Canada workers benefit (ACWB) statement
Issued by: Canada Revenue Agency
Sauvé, Chantal
123 Principale
City QC X0X 0X0
Social insurance number: 000 000 000
Box 10: Total Basic Advanced Canada workers benefit: 759.00
Compte de taxes municipales (municipal tax bill) for Chantal
Text version for the above image
Compte de taxes municipales
Débiteur(s) du compte : Chantal Sauvé
Emplacement de la propriété : 123 Principale
Valeur(s) imp. Inscrite(s) au rôle : 555,800
Total du compte : 4,769.88
T4A(OAS) – Statement of Old Age Security for Rita
Text version for the above image
T4A(OAS) – Statement of Old Age Security
Protected B
Issued by: Service Canada
Box 18: Taxable pension paid: 7,289.52
Box 19: Gross pension paid: 7,289.52
Box 21: Net supplements paid: 12,684.12
Box 12: Social insurance number: 000 000 000
Sauvé, Rita
123 Principale
City QC X0X 0X0
Solutions
Reminder of key points of the tax software
Note:
To access complete instructions on the various steps of entering data into the software, click on the title of each section below.
-
Chantal’s interview
Employment income T4 and RL-1slips
- Click T4 and employment income in the left-side menu
- Click the + sign next to T4 and RL-1 (Relevé 1) income earned in Quebec with QPP contributions
- Enter the amounts from the individual’s T4 and RL-1 slips into the corresponding fields
- Click Quebec tax credits in the left-side menu
- In the Quebec line 462 section, click the + sign next to Schedule H – Dwelling information for the tax credit for caregiver
- Select The taxpayer for the statement Select the person who is the owner, lessee or sub lessee of the dwelling (Part A of Schedule H)
Advanced Canada workers benefit
- Click Other information slips in the left-side menu
- Click the + sign next to RC210 – Canada workers benefit advance payments statement [Federal line 41500]
- Enter the amount from the individual's RC210 slip
Additional steps to consider
Ensure that you have:
- answered the questions related to the Quebec prescription drug insurance plan
- answered the questions related to the solidarity tax credit based on the municipal tax bill
-
Rita's interview
- Click Medical and disability in the left-side menu
- Click the + sign next to Medical expenses (including TP-752.0.13.1) for the dependant
- Under the Specified medical expenses (not claimed elsewhere) section, select Cost of attendant care and enter $12,500 into the field next to it
Disability amount and amount for a severe and prolonged impairment
- Click Medical and disability in the left-side menu
- In the Disability deductions, caregiver section, click the + sign next to Infirmity and disability amounts for the dependant*
- Enter the details into the Name or description of dependant's infirmity: field and select Do not claim disability amount for the question Is the dependant eligible for the disability amount on federal line 31600?
- Select Yes for the question Does the dependant's infirmity provide entitlement to the Canada caregiver amount?
- Select Do not claim disability amount for the question Is the dependant eligible for the amount for a severe and prolonged impairment in mental or physical functions on Quebec line 376?
- Select Needs daily assistance – living together for the question 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)
- In the section Special rules when claiming the disability amount and attendant care as medical expenses, select Let MaxBack decide in response to the statements:
- Indicate how you wish to handle the federal disability amount and attendant care as medical expenses
- Indicate how you wish to handle the Quebec disability amount and attendant care as medical expenses
- Click Medical and disability in the left-side menu
- Click the + sign next to Canada caregiver amount to claim for this dependant (line 30450) / Quebec Schedule H – Eligibility and dates of the qualifying period for this dependant (Quebec line 462)
- Select Let MaxBack decide for the question Who should claim the Canada caregiver amount for this dependant?
- Select Full amount for the question Claim a portion or full amount?
- Enter 01-01-2025 into the Beginning date of the qualifying period for the caregiver amount (dd-mm-yyyy) field and 31-12-2025 into the Ending date of the qualifying period for the caregiver amount (dd-mm-yyyy) field
- Answer No to the question Will the qualifying period of 365 consecutive days (supporting a relative) be completed before July 2, 20XX?
Additional steps to consider
Ensure that you have:
- entered the amounts from the T4A(OAS)
- answered the questions related to the Quebec prescription drug insurance plan
- answered the questions related to the solidarity tax credit
Takeaway points
Canada caregiver amount and Tax credit for caregivers
- The software added the Canada caregiver amount for an eligible dependant aged 18 or older on line 30425 of Chantal's federal tax return because of Rita's net income and her relationship with Chantal
- Chantal is also entitled to the tax credit for caregivers. The amount of this credit is on line 462 of the Quebec income tax return. However, if the individual is entitled to more than one credit, the total amount on line 462 will be the total of the credits
Disability amount and Amount for a severe and prolonged impairment
- At the federal level, the disability amount for yourself cannot be claimed at the same time as for full-time attendant care at home. For this case study, it is more advantageous to claim the medical expenses tax credit for attendant fees on Chantal’s federal tax return as the credit amount is higher
- At the provincial level, the same applies to the amount for a severe and prolonged impairment in mental or physical functions which cannot be claimed at the same time as for full-time attendant care at home. It is also more advantageous to claim the medical expense credit for attendant care expenses on Chantal's Quebec income tax return, as the credit amount is higher
- Although the medical expenses for full-time attendant care at home were entered in Rita's profile, MaxBack chose to give the medical expenses to Chantal on line 33199 of the Canada tax return and on line 381 of the Quebec income tax return, because it was more advantageous
- MaxBack also added the refundable medical expense supplement for her mother on line 45200 of Chantal's federal tax return and on line 462 of Chantal's Quebec income tax return, which were automatically calculated by the tax software