Relevé 23: Recognition of volunteer respite services (RL-23)

You’ll receive a Relevé 23 (RL-23) slip if, during the year, you provided volunteer respite services to a caregiver who’s been taking care of a family member suffering from a long-term disability.

In order to receive an RL-23 slip, the services you provide must:

  • Be unpaid (on a voluntary basis)
  • Take place in the recipient’s home, and
  • Equal at least 400 hours

In addition to meeting the conditions listed above, you must also have been a resident of Québec on December 31 of the tax year covered by the claim. If you’ve met all the conditions and you were issued an RL-23 slip, the credit amount that you can claim on your return will be located in box C of your slip.

Unfortunately, if you didn’t provide at least 400 hours of respite services during the year, you can’t claim this credit.