Services Not Eligible for the Tax Credit – Private Seniors' Residence

Services are not eligible for the tax credit for home-support services for seniors when they are provided:

  • outside Québec
  • by your spouse or one of your dependants (This link will open a new window)
  • by a person who is claiming the tax credit for caregivers with regard to you
  • by a member of a professional order such as a chartered accountant, notary or podiatrist (however, nursing services qualify for the tax credit)
  • by a residence in which you are living temporarily (convalescence) that is not your dwelling (This link will open a new window) 
  • by a hairdresser
  • by a dry cleaning business

Expenses may not be claimed for the tax credit by a person living in a senior citizens' residence or on that person's behalf if they are incurred:

  • to pay lease termination penalties 
  • to reserve your place in a private seniors' residence
  • for maintenance and supply services provided for a dwelling (or the land on which it stands) of which you or your spouse are the owner, tenant or subtenant
  • to purchase or rent a monitoring bracelet
  • for the installation of a panic button 
  • for the installation and use of an alarm, emergency or intercom system
Note
Supervision and support services are not eligible because they are already taken into account in the basic amount to which you are entitled for services included in rent. However, services related to the use of a personal GPS locator are eligible, provided that payment for such services was made to a service provider dealing at arm's length with the residence.
Last Updated: 2014-01-06