Tax refund program
Significant benefits for Seniors
If you are 70 years old or older, you may be entitled to the Tax credit for home-support services for seniors. If you and your spouse are both eligible, only one of you may request the tax credit for your couple.
The more services you use at your residence, the higher your tax credit may be established – depending on your eligibility to the Ministère du Revenu program.
An analysis of your current situation will allow you to outline which tax credits you may be entitled to.
Eligible Services Included in your Rent
These home-support services are included in your rent, but will be considered for tax credits if they are mentioned or included in your lease agreement.
- Laundry services provided at least once per week for your clothes or bedding
- Housekeeping services provided at least once every two weeks, to clean your room, your studio or your apartment;
- Food services provided for 1, 2 or 3 meals per day, 7 days per week;
Nursing Care Services
- Nursing care provided by a licensed practical nurse or registered nurse present on site a minimum of 3 hours per day, 7 days per week ;
Personal Care Services
- Personal care services provided by a personal care attendant present on site a minimum of 7 hours per day, 7 days per week
Eligible services, not included in your rent
Assistance with Daily Living
Assistance services related to daily living include the following personal activities carried out each day only:
- Getting dressed
- Personal hygiene (help with taking a bath)
- Mobility and physical transfers (to move around in the residence)
Meal services (food cost not included) may include:
- Any help required to prepare the food in your home
- laMeal preparation and delivery by a non-profit community organization (such as Meals on wheels). Meal services do not include the cost of food or delivery made by a restaurant.
Nursing services include care provided by
- a licensed practical nurse
- a nursing assistant
Services Related to Routine Household Tasks
Services related to routine household tasks (not including the cost of cleaning products) may include:
- housekeeping (sweeping, dusting and cleaning of living areas)li>
- maintaining appliances (cleaning the oven or refrigerator)
- cleaning rugs and upholstered furniture (armchairs, sofas).
Laundry services (excluding the cost of cleaning products) may include care of clothing, household linens (such as curtains) or bedding by a household service worker in your home.
- Be a Quebec resident on December 31st of the year during which the eligible services are provided.
- Being 70 years old or older.
- Produce an income tax declaration
- The tax credit is based on the family income – a single request must be provided if you are a couple.
The limit on eligible expenses is $15,600 per year. If you are a dependent senior (providing a medical certification to that effect), the limit on eligible expenses is $21,600 per year.
The maximum tax credit is $4,680 per year (31% of 15,600). For dependant seniors, the maximum tax credit is $6,480 per year (31% of $21,600).
In 2013, for any family income exceeding $54,790, the tax credit will be reduced by 3% of the portion over $54,790.
The total amount granted for all services received may not be more than 65% of your rent. For a dependent senior (This link will open a new window), total eligible expenses may not be more than 75%. The 75% limit applies if one of the spouses is a dependent senior aged 70 or older. If you live with one or more co-tenants, the monthly amount eligible for the tax credit is calculated by dividing the total monthly rent by the number of co-tenants.
Reference : Revenu Québec, Click here to access the site.