458 – Tax credit for home-support services for seniors

Eligibility

You may be entitled to a refundable tax credit for expenses related to home-support services if you meet both of the following conditions:

  • You were resident in Québec on December 31, 2015. 
  • You were at least 70 years of age on December 31, 2015.

If you turned 70 in 2015, you can claim the tax credit only for the expenses incurred from the time you turned 70.

If you had a spouse on December 31, 2015 (This link will open a new window), and he or she is also entitled to the tax credit, only one of you can claim the credit for your couple. Regardless of which one of you is claiming the credit, the amount to which your couple is entitled remains the same. However, if you or your spouse received advance payments of the tax credit for home-support services for seniors, the person who received the advance payments should be the one to claim the credit in his or her return. See ”How to claim the tax credit” below.

Tax credit amount

The tax credit for home-support services for seniors is equal to 33% of your eligible expenses. If neither you nor your spouse (if applicable) is a dependent senior (This link will open a new window), the annual limit on the amount of eligible expenses is either

  • $19,500, for a maximum tax credit of $6,435 per year (33% of $19,500), if you are claiming the credit only for yourself; or
  • $39,000, for a maximum tax credit of $12,870 per year (33% of $39,000), if you are claiming the credit for your couple.

However, a different annual limit on the amount of eligible expenses applies if you, your spouse (if applicable) or both are dependent seniors. The annual limit is

  • $25,500, for a maximum tax credit of $8,415 per year (33% of $25,500), if you are claiming the credit only for yourself; 
  • $45,000, for a maximum tax credit of $14,850 per year (33% of $45,000), if you are claiming the credit for your couple and either you or your spouse (but not both of you) is considered a dependent senior; 
  • $51,000 for a maximum tax credit of $16,830 per year (33% of $51,000), if you are claiming the credit for your couple and both of you are considered to be dependent seniors.

Reduction of the tax credit based on family income

If your family income is over $55,905, the tax credit is reduced by 3% of the amount by which your family income exceeds $55,905, unless you, or either you or your spouse (if you are claiming the credit for your couple), are considered a dependent senior. Your family income is the amount on line 275 of your return. If you had a spouse on December 31, 2015 (This link will open a new window), your family income is the amount on line 275 of your return plus the amount on line 275 of your spouse's return.

How to claim the tax credit

You must complete Schedule J to claim the tax credit. If an amount is shown in box E of your RL-19 slip, also see the instructions for line 466.

However, you can choose not to complete lines 6 through 90 of Schedule J if you meet all of the following conditions:

  • You received advance payments of the tax credit for home-support services for seniors in 2015. 
  • Your conjugal status did not change in 2015 (in other words, either you had a spouse throughout the year or you had no spouse throughout the year).
  • You lived in the same dwelling throughout 2015. 

Should you choose not to complete lines 6 through 90 of Schedule J,

  • enter the amount from box D of your RL-19 slip on lines 441 and 458 of your return and enter “0” on line 466;
  • if you wish to claim the credit for any eligible services for which you did not apply for advance payments, you must use line 2 of Schedule J to enter the total amount paid for such services;
  • be sure to check the appropriate boxes at the beginning of Schedule J;
  • enclose Schedule J with your return;
  • we will calculate the tax credit to which you are entitled.

Cost of home-support services included in rent or condominium fees (Part A of Schedule J)

The cost of services included in rent or condominium fees is calculated differently depending on the type of dwelling in which you lived (a private seniors' residence, an apartment building or a condominium).

In Part A of Schedule J, complete the section that corresponds to the type of dwelling in which you lived in 2015. If, in 2015, you lived in

  • a private seniors' residence, complete section 1;
  • an apartment building (other than a private seniors' residence), complete section 2;
  • a condominium, complete section 3.

You may have to complete more than one section if you moved in the course of the year, or if you and your spouse on December 31 are both entitled to the tax credit and did not live in the same dwelling.

If you lived in your own house throughout the year, go directly to Part B of Schedule J.

You lived in a private seniors' residence in 2015

If you lived in a private seniors' residence (This link will open a new window) in 2015, complete section 1 in Part A of Schedule J.

To complete the table in section 1 of Schedule J (Part A), you must refer to

  • the schedule to the lease, for a list of the services included in your rent; 
  • one of the two tables below for calculating monthly expenses.

Use Table 1, "Table for calculating monthly expenses on an individual basis," if any of the following apply to your situation:

  • You were the sole tenant of your dwelling.
  • You lived with one or more co-tenants and none of them was your spouse.
  • Your spouse was the only co-tenant, but only one of you was 70 or older.

Use Table 2, "Table for calculating monthly expenses on the basis of a household in which both spouses are 70 or older," if your spouse was your only co-tenant and you were both 70 or older.

Special cases

  • Contact us to find out what specific rules apply to your situation if, during the year,
    • you became the spouse on December 31 of a person 70 or older, or
    • you and your spouse separated. 
  • If you lived with your spouse and one or more co-tenants, contact us to find out what specific rules apply to your situation. 
  • If your spouse died during the year and you were sharing a dwelling in a private seniors' residence, use Table 1 for the months following your spouse's death.

How to complete the table in Schedule J

Column 1

  • If you were the sole tenant of your dwelling, enter the amount of your rent for each month. 
  • If you shared your dwelling with one or more co-tenants and none of them was your spouse, divide the monthly rent by the number of people living in the dwelling (including yourself) and enter the result (that is, your share of the rent) in column 1.
  • If you lived with your spouse only, enter your monthly rent, regardless of who paid the rent or how you shared its cost.
Note

If you or your spouse received (or is entitled to receive) a reimbursement of a portion of your rent, the reimbursement reduces the amount of rent that you can enter in column 1. However, assistance received in a form other than a reimbursement and the use of which you are not required to account for (such as an amount received under the shelter allowance program) does not reduce the amount of rent that you can enter in column 1.

Column 2

Enter the basic amount to which you are entitled according to your situation. The information you need to calculate that amount is on the first line of the table that applies to your situation. If you do not have a schedule to the lease, the basic amount is the only eligible expense included in your rent.

Examples

Throughout the year, Ms. Li was the only tenant of her dwelling in a private seniors' residence. Her monthly rent was $1,500. Since she was the only tenant, she must refer to Table 1. According to the table, her basic amount corresponds to 15% of her monthly rent, for a minimum of $150 and a maximum of $375. Since 15% of $1,500 is $225, Ms. Li must enter $225 in each of the boxes of column 2.

Mr. and Mrs. Anderson were both over 70 and paid $3,500 per month in rent for their dwelling in a private seniors' residence. They must refer to Table 2, because they lived together and were both 70 or older. According to the table, their basic amount corresponds to 12% of their monthly rent, for a minimum of $150 and a maximum of $375. Since 12% of $3,500 is $420 (that is, an amount greater than the maximum basic amount), Mr. Anderson (who is applying for the credit on behalf of the couple) must enter the maximum basic amount of $375 in each of the boxes of column 2.

Columns 3 through 7

Each of these columns corresponds to a service that may be included in your monthly rent. Consult the schedule to the lease to find out if any of these services are included in your monthly rent. Then, refer to the table that applies to your situation to obtain the monthly amount that you can enter in each of the columns.

You can enter an amount only if the schedule to the lease indicates that

  • in the case of a laundry service (column 3), the service was provided for your bedding or clothing at least once a week;
  • in the case of a housekeeping service (column 4), the service was provided at least once every two weeks;
  • in the case of a meal service (column 5), at least one of the three meals (breakfast, lunch and dinner) was provided every day;
  • in the case of a nursing service (column 6), a nurse or nursing assistant was present at least three hours a day;
  • in the case of a personal care service (column 7), a personal care attendant was present at least seven hours a day.
Note

If you or your spouse received (or is entitled to receive) a reimbursement of a portion of your eligible expenses, the reimbursement reduces the amount of such expenses that you can enter in columns 3 to 7. However, assistance received in a form other than a reimbursement and the use of which you are not required to account for does not reduce the amount of your eligible expenses.

Column 8

Enter the least of the following amounts:

  • the total of the amounts entered in the boxes of columns 2 through 7; 
  • 65% of the rent you paid for each month (or 75% if you were considered a dependent senior) if you used Table 1, "Table for calculating monthly expenses on an individual basis;" or
  • 70% of the rent you paid for each month (or 80% if you or your spouse was considered a dependent senior) if you used Table 2, "Table for calculating monthly expenses on the basis of a household in which both spouses are 70 or older."

Example

Throughout the year, Ms. Brown lived alone in her room in a private seniors' residence. The schedule to the lease indicates that a housekeeping service, three meals a day and a nursing service were included in her rent. Her monthly rent was $930 for the first six months and $1,020 for the last six months. Given her situation, Ms. Brown must use Table 1.

For the first six months, she enters the following amounts in the table in Schedule J:

Column Amount Explanation
1 $930 Monthly rent for the first six months
2 $150 Minimum basic amount indicated in the table, because 15% of the rent is $139.50 (15% x $930), which is less than the minimum basic amount
4 $50 Minimum amount, since
5% × $930 = $46.50
5 $200 Minimum amount, since
20% × $930 = $186
6 $100 Minimum amount, since
10% × $930 = $93
8 $500 Total of the amounts from columns 2, 4, 5 and 6, since the total is less than 65% of the monthly rent

Ms. Brown must do the calculations again for the last six months of the year. This time, she enters the actual amount each service costs in columns 2, 4, 5 and 6, since those amounts are greater than the minimum amounts (without exceeding the maximum amounts):

Column Amount Explanation
1 $1,020 Monthly rent for the last six months
2 $153 15% of the monthly rent
4 $51 5% of the monthly rent
5 $204 20% of the monthly rent
6 $102 10% of the monthly rent
8 $510 Total of the amounts from columns 2, 4, 5 and 6, since the total is less than 65% of the monthly rent

Ms. Brown must then calculate the annual cost of services included in her rent, by adding all of the amounts in column 8. The total cost is $6,060. She must enter that amount on line 22 of Schedule J.

Table 1: Table for calculating monthly expenses on an individual basis
Home-support service % of the monthly rent Minimum amount Maximum amount
Basic amount 15% $150 $375
Laundry service (care of clothing and household linens) 5% $50 $125
Housekeeping service 5% $50 $125
Nursing service 10% $100 $250
Meal service (meal preparation or delivery)
one meal a day 10% $100 $200
two meals a day 15% $150 $300
three meals a day 20% $200 $400
Personal care service (non-professional assistance service)
basic amount 10% $100 $350
supplement for a dependent senior  10% $100 10% of the monthly rent
Maximum percentage of the total monthly rent
Senior who is not considered a dependent senior 65%
Senior who is considered a dependent senior 75%
Table 2: Table for calculating monthly expenses on the basis of a household in which both spouses are 70 or older
Home-support service % of the monthly rent Minimum amount Maximum amount
Basic amount 12% $150 $375
Laundry service (care of clothing and household linens) 5% $75 $125
Housekeeping service 4% $50 $125
Nursing service 8% $100 $250
Meal service (meal preparation or delivery)
one meal a day 14% $200 $400
two meals a day 21% $300 $600
three meals a day 20% $400 $800
Personal care service (non-professional assistance service)
basic amount 15% $200 $600
supplement for a dependent senior  10%1 $200 10%1 of the monthly rent
Maximum percentage of the total monthly rent
Senior who is not considered a dependent senior 70%
Senior who is considered a dependent senior (you or your spouse) 80%
  1. If both you and your spouse are considered dependent seniors, the rate increases to 20%.

You lived in an apartment building (other than a private seniors' residence) in 2015

If you lived in an apartment building (other than a private seniors' residence), complete section 2 in Part A of Schedule J.

The portion of rent eligible for the tax credit for individuals living in an apartment building that is not a private seniors' residence is 5% of the monthly rent. The maximum eligible rent is $600 per month.

Line 30 of Schedule J

In each column, enter the lesser of the following amounts:

  • $600; or 
  • the rent you paid for the month concerned.

Enter an amount in column 2 of line 30 only if it is different from the amount in column 1.

Note

If you or your spouse received (or is entitled to receive) a reimbursement of a portion of your rent, the reimbursement reduces the amount of rent that you can enter on line 30. However, assistance received in a form other than a reimbursement and the use of which you are not required to account for (such as an amount received under the shelter allowance program) does not reduce the amount of your eligible expenses.

If you shared your apartment with one or more co-tenants and none of them was your spouse, divide the total monthly rent ($600 maximum) by the number of people living in the dwelling (including yourself) in order to obtain your share of the rent to enter in column 1.

If you lived with your spouse and at least one other co-tenant, contact us to find out what special rules apply.

Special case

If your rent was less than $600 per month and changed more than once in the year, do the calculation on lines 30 through 33 for each month your rent changed, add all the results and enter the total on line 34 of Schedule J.

You lived in a condominium in 2015

If you lived in a condominium, complete section 3 in Part A of Schedule J.

If you owned the condominium you lived in, your condominium fees (also called “common expenses”) may have included certain services eligible for the tax credit for home-support services for seniors.

Enter, on line 36 of Schedule J, the total amount paid for the year for eligible services included in your condominium fees. This amount is shown on line 19 of the Information Return: Tax Credit for Home-Support Services for Seniors (form TPZ-1029.MD.5-V) that your syndicate of co-owners (This link will open a new window) provided to you.

Cost of home-support services not included in rent or condominium fees (Part B of Schedule J)

Complete Part B of Schedule J if you were in either of the following situations in 2015:

  • You paid for eligible home-support services and you lived in your own house. 
  • You paid for eligible home-support services that were not included in your rent or condominium fees.

Enter the cost of eligible services paid for 2015 (the entire year) on lines 50 through 56 of Schedule J, including the cost of services for which you applied for advance payments.

Note

If you or your spouse received (or is entitled to receive) a reimbursement of a portion of the cost of your eligible services, the reimbursement reduces the amount that you can enter for the cost of such services on lines 50 through 56. However, assistance received in a form other than a reimbursement and the use of which you are not required to account for does not reduce the cost of your eligible services.

Housekeeping, grounds maintenance and snow removal services (line 50 of Schedule J)

Housekeeping services include

  • sweeping, dusting and cleaning living areas; 
  • maintaining appliances (cleaning the oven or refrigerator); 
  • cleaning rugs and upholstered furniture (sofas, armchairs); 
  • cleaning air ducts (if they do not have to be dismantled); 
  • chimney sweeping.
Note
  • Housekeeping services do not include the cost of cleaning products. 
  • If you rented your apartment, only housekeeping in your apartment entitles you to the tax credit. Housekeeping in common areas is not included. 
  • If you lived in a rented room, you can claim the tax credit for housekeeping in your room and the common areas to which your rent gave you access (for example, the dining room, kitchen, living room and bathroom). 
  • If you lived in a private seniors' residence, only housekeeping in living areas is eligible for the credit, and only if it was paid to a service provider dealing at arm's length with the residence.

Grounds maintenance services include

  • lawn care (fertilization and mowing); 
  • pool maintenance; 
  • hedge-trimming and plant-bed maintenance; 
  • tree pruning; 
  • raking leaves.
Note
Grounds maintenance work does not include the cost of maintenance products or any other property used in such work.

Personal care services, and meal delivery services by a community organization (line 52 of Schedule J)

Personal care services are related to daily activities of

  • dressing; 
  • personal hygiene (for example, help with bathing); 
  • mobility in the home; 
  • eating and drinking.

Meal delivery services by a community organization include

  • meal preparation and delivery by a non-profit community organization such as Meals on Wheels; 
  • assistance in preparing meals in your dwelling.
Note
  • Meal services do not include the cost of food or delivery by a restaurant. 
  • If you lived in a private seniors' residence, such services are eligible only if they were paid to a service provider dealing at arm's length with the residence.

Nursing services (line 54 of Schedule J)

Nursing services include the care provided by

  • a nurse; 
  • a nursing assistant.
Note
To qualify for the tax credit for home-support services for seniors, nursing services must not be included in the amount for medical expenses (line 381).

Other eligible services (line 56 of Schedule J)

Other eligible services include

  • supervision and support services; 
  • civic support services; 
  • laundry services; 
  • supplying everyday necessities and running other errands; 
  • minor maintenance work outside the dwelling (such as installing and removing a portable car shelter).

Supervision and support services include

  • non-specialized night supervision, monitoring and companion sitting;
  • person-centered remote monitoring services (such as emergency call systems activated by a panic button on a bracelet or pendant, or a remote health monitoring system that reads vital signs (pulse, blood pressure and blood oxygen saturation levels, for example) and blood glucose levels);
  • services related to the use of a personal GPS locator (while the cost of renting or purchasing such a device is not an eligible expense for the purposes of the tax credit for home-support services, you may be able to claim a portion of that cost under the independent living tax credit for seniors (line 462)). 
Note
  • Supervision and support services do not include the cost of purchasing safety products (for example, a monitoring bracelet, a panic button or an alarm system).
  • If you lived in a private seniors' residence (This link will open a new window), 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.

Civic support services are services that allow you to meet the demands of daily life. Such services include

  • accompaniment when going to vote; 
  • assistance in completing forms, including applications for advance payments of the tax credit for home-support services for seniors; 
  • budget management.
Note
  • Civic support services do not include assistance in completing tax forms (such as your income tax return). 
  • If you lived in a private seniors' residence, civic 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.

Laundry services include the care of your clothing, household linens (curtains, for example) or bedding by a household service worker in your home.

Note
  • Laundry services do not include the cost of cleaning products. 
  • If you lived in a private seniors' residence, the laundry services must have been provided by a household service worker who was providing housekeeping services at the same time.

Supplying everyday necessities and running other errands include

  • delivery of groceries; 
  • delivery of prescription drugs.
Note
  • Services that consist in supplying everyday necessities and running other errands do not include the cost of purchases. 
  • If you lived in a private seniors' residence, services that consist in supplying everyday necessities and running other errands are not eligible because they are already taken into account in the basic amount to which you are entitled for services included in rent.

Services that do not qualify for the tax credit

The home-support services listed above do not qualify for the tax credit in the following cases:

  • The services were provided to you outside Québec. 
  • The services were provided to you by your spouse or one of your dependants. 
  • The personal care services, meal delivery services, supervision and support services, civic support services and nursing services were provided to you by a person who is claiming the tax credit for caregivers with regard to you (or by that person's spouse).
  • The personal care services and supervision and support services were provided to you by a health professional exercising a profession recognized by Revenu Québec. Such services generally qualify for the tax credit for medical expenses. However, nursing services qualify for the tax credit for home-support services for seniors.
  • The minor maintenance work outside the dwelling was not done for a dwelling (or the land on which it stands) of which you or your spouse was the owner, tenant or subtenant.
  • The services were provided to you by a member of a professional order covered by the Professional Code (for example, a chartered accountant, a notary or a podiatrist), and the provision of the services is governed by the professional order. However, nursing services qualify for the tax credit for home-support services for seniors. 
  • The services were related to construction, renovation or repair work. 
  • The services required a permit issued under the Building Act (for example, the services of an electrician, a plumber or a carpenter). 
  • The services were included in the contribution payable for your housing, and they were provided by the health and social services network. This network includes public CHSLDs, private CHSLDs that are under agreement (publicly funded), hospital centres, rehabilitation centres, intermediate resources and family-type resources.

For more information, consult the brochure Overview of the Tax Credit for Home-Support Services for Seniors (IN-151-V).

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