Amount of the Tax Credit for Home-Support Services for Seniors

The tax credit for home-support services for seniors is equal to 34% of your eligible expenses.

Person living alone

The annual limit on the amount of eligible expenses is $19,500, for a maximum tax credit of $6,630 per year (34% of $19,500). If you are considered a dependent senior (This link will open a new window), the annual limit on the amount of eligible expenses is $25,500, for a maximum tax credit of $8,670 per year (34% of $25,500).

Note

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

Couple

If you had a spouse on December 31, 2016 (This link will open a new window), and you were both 70 or older, only one of you can claim the credit for your couple.

The tax credit is equal to 34% of your eligible expenses. The annual limit on the amount of eligible expenses is $39,000, for a maximum tax credit of $13,260 per year (34% of $39,000).

If either you or your spouse is considered a dependent senior (This link will open a new window), the annual limit on the amount of eligible expenses is $45,000, for a maximum tax credit of $15,300 per year. If you are both considered dependent seniors, the annual limit on the amount of eligible expenses is $51,000 for a maximum tax credit of $17,340 per year.

Reduction based on family income

If your family income is over $56,515, the tax credit is reduced by 3% of the amount by which your family income exceeds that amount, unless you are considered a dependent senior (or, if you are claiming the credit for your couple, either you or your spouse is considered a dependent senior.

Calculation of eligible expenses

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

Note

Any reimbursement received to cover expenses reduces the amount of expenses eligible for the tax credit for home-support services for seniors. Likewise, any reimbursement received to cover rent reduces the amount of rent used to calculate eligible expenses.

However, assistance paid by a funding body reduces neither the amount of eligible expenses nor the amount of rent used to calculate eligible expenses (as long as the funding body does not require proof of expenses incurred or a justification of how the assistance is used).

Example: Calculating the maximum tax credit for 2016 for a person living alone with a family income of more than $56,515
Annual family income   $60,000
Reduction threshold   $56,515
Portion of income that is over the reduction threshold $60,000 − $56,515 = $3,485
Tax credit reduction per year 3% × $3,485 = $104.55
Annual eligible expenses $19,500
Maximum tax credit per year   ($19,500 × 34%) − $104.55 = $6,525.45
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