1) Overview (Who Can Claim What?)

Federal (CRA)

• Disability Tax Credit (DTC): Non-refundable; claimed by the disabled person or transferred to a supporting relative. 2024 amounts: $9,872 (base) + $5,758 supplement if under 18. No family link or cohabitation required, but you must provide support. Form T2201 is required.

• Canada Caregiver Credit (CCC): Non-refundable; for supporting a spouse, an eligible dependant (minor or adult), or another adult with an impairment. Cohabitation not required. Amounts vary between about $2,600 and $8,400 depending on circumstances.

• Child Care Expenses (federal deduction): Annual limit of $11,000 per child eligible for the DTC. Generally must be claimed by the lower-income spouse.

Quebec (Revenu Québec)

• Refundable Tax Credit for Caregivers (Schedule H)
  Two main parts:

  1. Caring for an adult with a disability:
     • With cohabitation: $1,453 + up to another $1,453.
     • Without cohabitation: up to $1,453.
     • “Specialized respite” bonus: 30% of eligible expenses, max $1,560.
     • No family relationship required (form to be filed if not related).

  2. Caring for a senior (70+) without a disability, with cohabitation: $1,453 (365 consecutive days, at least 183 in the year).

• Quebec Amount for a Severe and Prolonged Impairment: Non-refundable; claimed by the disabled person aged 18+; reduces income tax payable.

• Tax Credit for Home-Support Services for Seniors (70+): Refundable; covers part of eligible home support services; rate varies depending on income and autonomy.

• Medical Expenses Credits: Non-refundable and refundable portions, depending on income thresholds and type of expenses.

• Refundable Child Care Expenses Credit (Schedule C): For non-subsidized child care; rate from 67% to 78% depending on family income. Higher weekly ceilings for disabled children ($275/week regardless of age).

2) Cohabitation and Family Link: When Is It Required?

• Federal (DTC, CCC, child care expenses): No cohabitation requirement. The CCC requires that the person be your spouse or dependant, but not necessarily a family member living with you.

• Quebec – Caregiver Credit:
  • Adults with disabilities: one stream for cohabiting caregivers, one for non-cohabiting.
  • Seniors 70+ without disabilities: cohabitation is mandatory.
  • Family link not required if an attestation of sustained assistance is provided.

3) Eligibility Criteria and Forms

Federal

• DTC: Severe and prolonged impairment certified by a health professional (mobility, self-care, mental functions, life-sustaining therapies, etc.). Form T2201 required. Once approved, can be claimed by the person or transferred to a relative.

• CCC: No pre-approval; calculated directly in the return.

• Child Care Expenses: Deduction based on receipts; $11,000 limit per disabled child.

Quebec

• Caregiver Credit: Residency conditions, not being paid for caregiving, etc. Requires Schedule H and sometimes an attestation of disability.

• Home Support for Seniors: Claimed in the return or via advance payments; invoices required.

• Severe Impairment Amount: Claimed by the disabled person on line 376 of the TP-1.

• Medical Expenses: Declared in the TP-1 on the designated lines.

• Child Care Expenses: Schedule C of the TP-1, with higher weekly ceilings for disabled children.

4) Numerical Examples

A) Minor Child (12 years old) eligible for the DTC, $8,000 in non-subsidized child care expenses

• Federal: DTC transferred to the parent = about $2,345 in tax savings.

• Quebec: Child care credit = $8,000 × 70% = $5,600.

• Total: about $7,945 in combined relief.

B) Adult (brother, age 45) with a severe disability, cohabiting, with $3,000 of specialized respite care paid

• Quebec: Caregiver credit = $1,453 + up to $1,453 more + $900 (respite) = up to $3,806.

• Federal:
  • CCC = up to about $1,256 (depending on the dependant’s income).
  • DTC transfer = up to about $1,481.

• Total: up to about $6,543.

C) Senior (grandmother, age 75, without a disability) cohabiting all year

• Quebec – Caregiver Credit: $1,453.

• Quebec – Home Support Credit: If $4,000 of services paid, roughly $1,520 depending on income and autonomy.

• Federal: No specific credit without disability, but regular medical expenses may be claimed.

5) Steps and Forms (Checklist)

• Federal
  • T2201 (DTC).
  • Claim on lines 31600, 31800, 32600 (DTC) and CCC lines depending on dependant type.
  • Child care: receipts required; $11,000 annual limit for a disabled child.

• Quebec
  • Caregiver Credit: Schedule H; attestation of disability if needed; form for non-family support; optional advance payments.
  • Home Support: Request in the TP-1 or advance payments; keep invoices.
  • Severe Impairment Amount: TP-1, line 376.
  • Medical Expenses: TP-1, lines 381 and 462.
  • Child Care: Schedule C; higher ceilings for disabled children.

Table 1 Comparative – Quebec and Federal

Table 2 – Disability-Related Credits and Deductions (Quebec & Federal)

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