35. Senior assistance tax credit (Line 462)

You may be entitled to the senior assistance tax credit if you were 70 or over on December 31, 2018, and you qualify as an eligible individual. Generally speaking, you are considered an eligible individual if you met the following requirements on December 31, 2018:

  • You were resident in Québec.
  • You or your spouse on December 31, 2018 was:
    • a Canadian citizen;
    • a permanent resident or a protected person within the meaning of the Immigration and Refugee Protection Act; or
    • a temporary resident or the holder of a temporary resident permit, within the meaning of the Immigration and Refugee Protection Act, who had been living in Canada for 18 months.

The maximum for the year is:

  • $400 if you have a spouse on December 31 and he or she is also eligible;
  • $200 if you have a spouse but only one of you is eligible; or
  • $200 if you do not have a spouse.

The tax credit is reduced by 5% of the part of your family income that is over:

  • $36,600, if you have a spouse; or
  • $22,500, if you do not have a spouse.

Your family income is the amount on line 275 of your income tax return, plus, if you had a spouse on December 31, the amount on line 275 of his or her return.

You are not eligible for the tax credit if your family income is:

  • $44,600 or more, if you have a spouse on December 31 and he or she is also eligible;
  • $40,600 or more, if you have a spouse but only one of you is eligible;
  • $26,500 or more, if you do not have a spouse.

If your spouse on December 31 is also an eligible individual, you can complete split the credit with him or her by completing form TP-1029.SA-V, Senior Assistance Tax Credit. While you can receive the credit even if you do not claim it in your income tax return, you can complete the form to calculate the amount you are entitled to.

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