24. Independent living tax credit for seniors (Line 462)
You may be entitled to this refundable tax credit for expenses you incurred to continue living independently if you meet both of the following conditions:
- You were resident in Québec on December 31, 2019.
- You were 70 or older on December 31, 2019.
This tax credit is equal to 20% of the total of the following expenses:
- expenses incurred for the purchase, lease or installation of eligible equipment or fixtures (the first $250 of such expenses is not eligible for the tax credit);
- expenses incurred for one or more stays in a functional rehabilitation transition unit.
The expenses must have been paid by you or your spouse.
To claim the tax credit, complete Part E of Schedule B.
The expenses must have been paid in 2019 to purchase, lease or install any of the following equipment or fixtures intended for use in your principal residence:
- a person-centred remote monitoring device, such as an emergency call device (“panic button”), a device for remotely measuring various physiological parameters or a device for remotely supervising the taking of medication;
- a personal GPS locator;
- a device designed to assist a person in getting on or off a toilet;
- a device designed to assist a person in getting into or out of a bathtub or shower;
- a walk-in bathtub or shower;
- a mechanized, rail-mounted chair lift designed to carry a person up or down a stairway;
- a hospital bed;
- an alert system for individuals with hearing impairments (for example, a vibrotactile aid, a telephone monitor, a door monitor, a fire alarm monitor, a sound monitor or an adapted alarm clock [visual, tactile or for deaf-blind persons]);
- hearing aids;
- a rollator or walker;
- a cane or crutches;
- a non-motorized wheelchair.
The expenses must have been paid in 2019 for your stay or stays in a functional rehabilitation transition unit that began in 2019 or in 2018.
You can claim the expenses incurred for the first 60 days of any given stay as follows:
- If your stay lasted 60 days or less, you can claim all of the expenses incurred for the stay.
- If your stay lasted more than 60 days, you can claim only the expenses incurred for the first 60 days.
There is no limit to the number of stays. For example, if you incurred expenses for two stays in a functional rehabilitation transition unit in 2019, and your first stay lasted 35 days and your second stay lasted 70 days, you can claim:
- all the expenses incurred for the 35-day stay; and
- the expenses incurred for the first 60 days of the 70-day stay.
You cannot claim the independent living tax credit for seniors for any of the following expenses:
- expenses for which you, your spouse or someone else received or is entitled to receive a reimbursement, unless the reimbursement was included in that person's income and cannot be deducted elsewhere in that person's income tax return (such as on line 236 or 297);
- expenses included in the calculation of another refundable or non-refundable tax credit claimed by you, your spouse or someone else, such as a tax credit for medical expenses or the tax credit for home-support services for seniors.