What’s in this article?
Schedule O is used by Québec residents to claim a tax credit for respite of caregivers. This tax credit is a refundable tax credit equal to 30% of the expenses you incurred in the year for specialized respite services. You can claim up to $5,200 in eligible expenses on Schedule O, for a maximum tax credit of $1,560 per year.
Revenu Québec says…
Specialized respite services are services that consist in replacing a caregiver in order to provide home care to a person with a significant disability.
The person providing the services must hold a recognized diploma.
The tax credit is reduced by 3% of the portion of your family income that is over the threshold specified for the year. Your family income is the amount on line 275 of your return plus, if you had a spouse or common-law partner on December 31, the amount on line 275 of his or her return.
You can claim the tax credit for respite of caregivers on Schedule O if:
- You were a resident in Québec on December 31 of the year for which the claim is being made;
- You paid for specialized respite services for the care of a person with a significant disability.
Only the person who is the primary caregiver can claim the tax credit.
Follow these steps in H&R Block’s tax software to file your 2015 taxes:
Important: Before you begin, ensure that you told us that you lived in QUÉBEC on December 31st of the 2015 tax year, in H&R Block’s tax software. To do this:
- Click the HOME tab.
- Click the ABOUT YOU icon, and click the Your residence link. You will find yourself here:
Once you have confirmed your residence location, claim your tax credit for respite of caregivers, by following these steps:
- Click the PREPARE tab.
- Click the OTHER icon. You will find yourself here:
- Under the MEDICAL AND DISABILITY-RELATED CARE heading, click the checkbox labelled Tax credit for respite of caregivers (Schedule O).
- Scroll to the bottom of the page and click Continue.
When you arrive at the Tax credit for respite of caregivers (Schedule O) page, enter your information into the tax software.
- Schedule O: Tax Credit for Respite of Caregivers (Revenu Québec website)
- Line 462 – Tax Credit for Respite of Caregivers (Revenu Québec website)