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Disability Credit


zoeg
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Hi zoeg , a new component is introduced as of the 2018 taxation year, for an individual who resides in Quebec at the end of a given year (or, if they die in the year, on the date of their death), who may be entitled to a refundable credit of up to $533 for each person who, during the individual's minimum support period of this person for the year, is an eligible relative of the individual.

However, an individual cannot benefit from this tax credit if he/she is depending on another person for the given year.

In addition, no amount will be granted under this new component of the adult caregiver tax credit for an eligible relative for a taxation year, where the individual will have claimed for the taxation year, an amount under one of the other three components of the tax credit in respect of that relative.

To determine who is an eligible relative and the minimum period of support, we recommend that you consult the following link:

https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/451-to-480-refund-or-balance-due/line-462/point-2/

 

Please read the section entitled "Tax credit for caregivers supporting an eligible relative".

An eligible loved one must have a severe and prolonged impairment that, according to a doctor's certificate, makes them in need of assistance to perform a routine activity of daily living.

Item 3 of form TP-752.0.14 must have been completed by the physician. The person can live alone.

The amount of the tax credit will be $533 and will be reducible based on the income of the eligible relative of the year in which the credit will be claimed.

This reduction will be at a rate of 16% for each eligible family member's dollar of income that exceeds a threshold of $23,700.

To claim this credit, you must first include the person in your file as a dependant, even if they are not (dependant). Note that you can add more than one person if you have been the caregiver for these people.

Even if you should add the dependent on your file to claim an amount for them, note that you do not have to file their tax return with yours. On the "Dependant Identification" page, for the line "Does this person require a tax return?", answer "No" in the field to your right.

Once you have entered the dependent's information, please follow these steps:

1. On the "Left-side menu of the Interview tab" of the dependent's file, select the "Identification" heading. In this section, you must declare whether the person lives with you.

2. Again, in the "Interview" tab under "Net income", enter the relevant information.

3. Go back to the "Left-side menu of the Interview tab" and select "Medical and disability". On the right-hand page, click on the plus sign "+" icon located to the right of the line "Infirmity and disability amounts for the dependant".

4.On the page entitled "Dependant's infirmity and disability", enter the required information. On this page, you must indicate that the person has a disability and to do so, you must answer the question "Name or description of dependant's infirmity" and answer the other questions.

5.For the second line entitled "Is the dependant eligible for the disability amount on federal line 316?", you must answer "Do not claim the disability amount".

6.If this person lives in their own residence, to the question "Does the dependant's infirmity provide entitlement to the Canada caregiver amount?", you must answer "No".

7.On the "Quebec" part, to 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) ", you must answer "Yes".

8.On the "Medical and disability" section, click on the plus sign "+" icon to the right of the line "Canada caregivers amount to claim for this dependant (line 30450) / Quebec Schedule H - Eligibility and dates of qualifying period for this dependant (Quebec line 462)", since this page is used for both Quebec and federal, you must answer the questions for the Quebec part only. Considering that the natural caregiver cannot claim the federal amount, in the federal section of this page, for the line "Who should claim the Canada caregivers amount for this dependant?", they must select "Do not claim".

In the case of the caregiver on line 462 of the Quebec return, an amount of $533 will be entered.

In addition, Schedule H will be generated by the program and Part E will be completed.

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