Amount of the Tax Credit

The tax credit for home-support services for seniors is equal to 30% of your eligible expenses.

Person living alone

The annual limit on the amount of eligible expenses is $15,600, for a maximum tax credit of $4,680 per year (30% of $15,600). If you are considered a dependent senior (This link will open a new window), the annual limit on the amount of eligible expenses is $21,600, for a maximum tax credit of $6,480 per year.

Note

You may be required to provide written certification from a physician confirming that you are a dependent senior.

Couple

If both you and your spouse on December 31, 2011 (This link will open a new window) are 70 or older, you may be entitled to a higher tax credit.

The limit on eligible expenses per year for a couple is the sum of the maximum eligible expenses of each spouse.

Reduction based on family income

The tax credit is reduced by 3% of the portion of your family income that is over $52,080. Your family income (This link will open a new window) is the amount on line 275 of your return. Il you had a spouse on December 31, 2011, your family income is the amount on line 275 of your return plus the amount on line 275 of your spouse’s return.

Calculation of eligible expenses

The cost of eligible expenses is determined differently depending on the type of dwelling in which you live (senior citizens’ residence, apartment building, condominium, house or health establishment). More information is available under Your Place of Residence.