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:
- Your spouse who is a senior and is unable to live alone (tax credit for caregivers of spouse)
- An eligible relative who lived with you in the year (tax credit for caregivers housing an eligible relative) or
- An eligible relative who is unable to live alone and you lived with them during the year (tax credit for caregivers cohabiting with an eligible relative)
The amount you can claim and the eligibility requirements for the tax credit depend on the type of caregiver credit you’re claiming. However, 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) to Revenu Québec confirming that your spouse or relative is unable to live alone.
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 for you:
- A family caregiver amount for a child under 18
- An amount for expenses for medical services not available in your area and
- An amount for medical expenses
Note: You might also be eligible to claim the new federal Canada caregiver credit (CCC).
Where do I claim this?
Follow these steps in H&R Block’s 2017 tax software:
Before you begin, make sure you’ve indicated that you lived in Québec on December 31, 2017.
- Under the PREPARE tab, click the OTHER icon. You'll find yourself here:
- Under the DISABILITY-RELATED CARE heading, select the checkbox labelled Tax credit for caregivers (Schedule H) then click Continue.
- 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:
- Click on your dependant’s name in the left-navigation panel.
- Under the Tax Credits heading, select Tax credit for caregivers (Schedule H) and click Continue.
- 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.
