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ARTICLE · 19 JULY 2018

Mesures visant les particuliers

Miller Thomson
Miller Thomson
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Miller Thomson

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Le budget prévoit des bonifications à deux crédits d'impôt remboursables déjà en place ainsi que l'instauration de deux nouveaux credits d'impôt remboursables.

CanadaTax
Miller Thomson LLP
Miller Thomson LLP
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Mesures favorisant le maintien à domicile des aînés

Le budget prévoit des bonifications à deux crédits d'impôt remboursables déjà en place ainsi que l'instauration de deux nouveaux credits d'impôt remboursables.

Tout d'abord, les paramètres du crédit d'impôt remboursable pour maintien à domicile d'une personne âgée seront modifiés à compter du 1er janvier 2013 et comprendront, entre autres, une hausse graduelle du taux du crédit d'impôt de 30 % à 35 % sur les cinq prochaines années. De plus, le plafond des dépenses admissibles sera majoré de 3 900 $ et la réduction du crédit d'impôt en fonction du revenu familial sera abolie pour les aînés reconnus comme non autonomes.

Le crédit d'impôt remboursable pour un aidant naturel prenant soin de son conjoint âgé sera quant à lui porté à 700 $ pour l'année 2012 et augmenté graduellement jusqu'à 1 000 $ sur cinq ans. Il fera de plus l'objet d'une indexation annuelle automatique à compter du 1er janvier 2017.

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