Claiming amounts for caregivers and home accessibility expenses
Test your knowledge
Question 1
Sorry, that's incorrect
There is no requirement for the dependant to live with the individual who is claiming the Canada caregiver amount for other infirm dependants age 18 or older on line 30450 of the federal tax return. However, the dependant's net income must not exceed the threshold for that year.
That's correct
There is no requirement for the dependant to live with the individual who is claiming the Canada caregiver amount for other infirm dependants age 18 or older on line 30450 of the federal tax return. However, the dependant's net income must not exceed the threshold for that year.
Question 2
Sorry, that's incorrect
A caregiver living with a person (not their spouse) 70 or over without an impairment can claim the tax credit if the eligibility conditions are met.
That's correct
A caregiver living with a person (not their spouse) 70 or over without an impairment can claim the tax credit if the eligibility conditions are met.
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 | Sandra Monet |
Social insurance number (SIN) | 000 000 000 |
Address | 123 rue Principale City QC X0X 0X0 |
Telephone number | 450-444-4444 |
Date of birth (DOB) | August 15, 1980 |
Marital status | Common-law: Jean Laroche since March 8, 2000 SIN: 000 000 000 DOB: October 30, 1979 |
Dependant | Émile Monet (Father) |
Dependant | Guillaume Laroche (Son) SIN: 000 000 000 DOB: March 8, 2000 Marital status: Single Address : 456 rue Principale City QC X0X 0X0
|
Details
- Sandra Monet and Jean Laroche own their home and Sandra’s father lives with them.
- Jean does not work because he is unable to walk due to a workplace accident, and Sandra supports him.
- Prescribed forms T2201, Disability Tax Credit Certificate, and TP-752.0.14-V, Certificate Respecting an Impairment, that were submitted for Jean’s disability, have already been approved by the Canada Revenue Agency (CRA) and Revenu Québec. Jean needs assistance in carrying out certain basic activities of daily living.
- On December 1, 2025, Jean had his bathroom modified to make it accessible. The renovations cost $1,000. He has a doctor’s prescription for the bathroom modification.
- Sandra’s father, Émile, is in good health but prefers not to live alone anymore due to his age (83 years). His total net income is $19,936.16.
- Sandra supports her son Guillaume, who is autistic. Guillaume lives alone in an apartment and has a net income of $12,000.
- Prescribed forms T2201 and TP-752.0.14-V filed for Guillaume’s disability have already been approved by the CRA and Revenu Québec. Guillaume needs assistance in carrying out certain basic activities of daily living.
- Sandra is claiming the solidarity tax credit for the couple.
- All family members are covered by the Québec prescription drug insurance plan.
- Guillaume and Émile’s tax returns do not need to be prepared, and we will only enter their basic information.
Slips required
T4 – Statement of Remuneration Paid – ABC Inc. for Sandra
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: Monet
First name: Sandra
123 Principale
City QC X0X 0X0
Box 10: Province of employment: QC
Box 12: Social insurance number: 000 000 000
Box 14: Employment income: 35,000.00
Box 17: Employee’s QPP contributions – see over: 2,016.04
Box 18: Employee’s EI premiums: 458.64
Box 22: Income tax deducted: 1,821.56
Box 24: EI insurable earnings: 35,000.00
Box 26: CPP/QPP pensionable earnings: 35,000.00
Box 45: Employer-offered dental benefits: 1
Box 55: Employee’s PPIP premiums – see over: 172.64
Box 56: PPIP insurable earnings: 35,000.00
RL- 1 – Revenus d’emploi et revenus divers (Employment and other income) – ABC Inc. for Sandra
Text version for the above image
Relevé 1 Revenus d’emploi et revenus divers
Box A– Revenus d’emploi : 35,000.00
Box B.A– Cotisation au RRQ : 2,016.04
Box C– Cotisation à l’assurance emploi : 458.64
Box E– Impôt du Québec retenu : 2,056.04
Box G– Salaire admissible au RRQ : 35,000.00
Box H– Cotisation au RQAP : 172.64
Box I– Salaire admissible au RQAP : 35,000.00
Numéro d’assurance sociale du particulier : 000 000 000
Nom de famille, prénom et adresse du particulier :
Monet, Sandra
123 rue Principale
Ville QC X0X 0X0
Nom et adresse de l’employeur ou du payeur :
ABC Inc.
T5007 – Statement of Benefits for Jean
Text version for the above image
T5007 – Statement of Benefits
Protected B
Box 10: Worker’s compensation benefits: 15,000.00
Box 12: Social insurance number: 000 000 000
Recipient's name and address:
Last name: Laroche
First name: Jean
123 Principale
City QC X0X 0X0
Payer's name and address: CNESST
RL-5 – Prestations et indemnités (Benefits and indemnities) for Jean
Text version for the above image
Relevé 5 Prestations et indemnités
Code du relevé: R
Box C – CNESST: 15,000.00
Numéro d'assurance sociale du bénéficiaire: 000 000 000
Nom de famille, prénom et adresse du bénéficiaire des prestations ou des indemnités:
Laroche, Jean
123 rue Principale
Ville QC X0X 0X0
Nom et l'adresse de l'organisme: CNESST
Compte de taxes municipales (municipal tax bill) for Sandra and Jean
Text version for the above image
Compte de taxes municipales
Débiteurs du compte :
Sandra Monet
Jean Laroche
Emplacement de la propriété : 123 Principale
Valeur(s) imp. inscrite(s) au rôle : 555 800
Total du compte : 4 769,88
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.
Sandra's interview
Quebec prescription drug insurance plan premium
- Click Quebec prescription drug insurance plan in the left-side menu
- Select 3 – Québec prescription drug insurance plan, all year for the statement Specify the situation that applied to you in 20XX for the purpose of the Quebec prescription drug insurance:
- Select No for the question Do you wish to file a joint Schedule K (and pay any Quebec prescription drug insurance premium for your spouse)?
- Click Solidarity tax credit in the left-side menu
- Complete section A. Information about you based on the individual's situation:
- select Owner for the question Were you or your spouse tenants (received a RL-31) or owners on December 31, 20XX?
- select the option Yourself and your spouse for Please select who were the owners of your dwelling statement
- enter 2 for Total number of owners living in the dwelling statement
- For section B. Information about your spouse:
- select Yes for the question Did you have a spouse on December 31, 20XX?
- select Yes for the second question
- select No for the third question
Employment income – T4 and RL-1 slips
- Click T4 and employment income in the left-side menu
- In the T4 and T4E section, click the + sign next to T4 and RL-1 (Relevé 1) income earned in Quebec with QPP contributions
- Enter the information from the T4 and the RL-1 slips into the corresponding fields
Canada caregiver amount and refundable tax credit for caregivers
- 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 Select the person who is the owner, lessee or sub lessee of the dwelling (Part A of Schedule H) field
- Click the + sign next to the Select the person who is the owner, lessee or sub lessee of the dwelling (Part A of Schedule H) field, select The Spouse of the taxpayer
Jean's interview
Disability amount and amount for a severe and prolonged impairment
- Click Medical, disability, caregiver in the left-side menu
- In the Disability deductions, caregiver section, click the + sign next to Infirmity and Disability amounts claim for yourself* (line 31600)
- Enter the details into the Name or description of infirmity (or enter unknown in lieu of the name or description): field
- Select Claim disability amount (default) for the question Are you eligible for the disability amount on federal line 31600?
- Select Yes for the question Does this infirmity provide entitlement to the Canada caregiver amount?
- Select Claim disability amount (default) for the question Are you 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 person 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)
- Select Let MaxBack decide for the first two questions in the Special rules when claiming the disability amount and attendant care as medical expenses section
- Select Yes for the question Does CRA already have an approved T2201 form for this disability?
- Click Medical, disability, caregiver in the left-side menu
- Click the + sign next to Home accessibility expenses (line 31285) in the Disability deductions, caregiver section
- Select Let MaxBack decide (default) from the Select how you want to claim the Federal Home Accessibility Expenses credit drop-down menu
- Enter the applicable information into the Supplier or contractor name (mandatory) field
- Enter the applicable information and amount into the Date (dd-mm-yyyy), description and amount of eligible home renovation expense. fields
- Select Yes from the Is this expense an allowable Federal medical expense? drop-down menu
Canada caregiver amount and refundable tax credit for caregivers
- Click Medical, disability, caregiver in the left-side menu
- Click the + sign next to Schedule H – Eligibility and dates of the qualifying period for the caregiver amount for this spouse (Quebec line 462)
- Enter 01-01-2025 into the Beginning date of the qualifying period for the caregiver amount (dd-mm-yyyy) field
- Enter 31-12-2025 into the Ending date of the qualifying period for the caregiver amount (dd-mm-yyyy) field
- Select No for 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 social assistance payments (T5007 and RL-5 slips)
- answered the questions related to the Quebec prescription drug insurance plan
Guillaume's interview
- Click Dependant ID in the left-side menu
- Select the appropriate option from the Relationship drop-down menu
- Enter the dependant’s date of birth
- Select Yes from the Did this dependant have any income in 20XX? drop-down menu
- Select No from the Does this taxpayer require a tax return? drop-down menu
- Click Net income in the left-side menu, enter the net income into both fields
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
- For the question Is the dependant eligible for the disability amount on federal line 31600?, select Claim disability amount (default)
- Select Yes for the question Does the dependant’s infirmity provide entitlement to the Canada caregiver 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 Claim disability amount (default)
- 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), select Needs daily assistance – not living together
- In the Special rules when claiming the disability amount and attendant care as medical expenses section, select Let MaxBack decide for the first two questions
Canada caregiver amount and refundable tax credit for caregivers
- 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)
- For the question Who should claim the Canada caregiver amount for this dependant?, select Let Maxback decide
- For the question Claim a portion or the full amount?, select 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
- Select No for the question Will the qualifying period of 365 consecutive days (supporting a relative) be completed before July 2, 20XX?
- For the question Who should claim the Quebec natural caregiver amount for this dependant?, select Let Maxback decide
Additional steps to consider:
Ensure that you have:
- answered the questions related to the Quebec prescription drug insurance plan
Émile's interview
- Repeat the same steps you did for Guillaume.
Canada caregiver amount and refundable tax credit for caregivers
- Repeat the same steps you did for Guillaume.
Additional steps to consider:
Ensure that you have:
- answered the questions related to the Quebec prescription drug insurance plan
Takeaway points
Canada caregiver amount and refundable Tax credit for caregivers
- Sandra is eligible for the Canada caregiver amount on her federal tax return on line 30425 for Jean and on line 30450 for Guillaume:
- the amounts of these two lines were automatically calculated by the tax software, the calculations are found in Schedule 5
- Sandra can claim the tax credit for caregivers for Jean, Guillaume and Émile in her Quebec income tax return:
- the credit is claimed on line 462 of the Quebec return
- the amount entered on line 462 should be the total amount of the credits Sandra is eligible for
- Jean is eligible for the expense because he:
- owns his home
- is eligible for the disability tax credit
- renovated his bathroom to make it accessible
- The tax software automatically calculates the home accessibility amount and claims the amount on line 31285 of the federal tax return:
- in this case, the tax software determined it was more advantageous to claim the credit on Sandra’s tax return
Transfer of amounts and credits between spouses
- Jean’s disability amount (federal) was transferred to Sandra and is claimed on line 32600 of her tax return
- In the Quebec income tax return, Jean transfers the amount of his unused non-refundable tax credits to Sandra, which are claimed on line 431 of Sandra’s return.