463 – Senior assistance tax credit

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You may be entitled to the refundable senior assistance tax credit if you qualify as an eligible individual and you meet at least one of the following conditions:

  • You were 70 or over on December 31, 2019.
  • Your spouse on December 31, 2019, qualifies as an eligible individual and was 70 or over on December 31, 2019.
Note

If your spouse died in 2019, he or she had to meet the conditions on the date of his or her death rather than on December 31, 2019.

Generally speaking, you are considered an eligible individual if you met the following requirements on December 31, 2019:

  • You were resident in Québec.
  • You or your spouse on December 31, 2019, 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 the last 18 months.

The maximum for the year is:

  • $406 if you had a spouse on December 31 who is also an eligible individual and you were both 70 or over on December 31, 2019;
  • $203 if you had a spouse on December 31 but:
    • he or she is not an eligible individual, or
    • only one of you was 70 or over on December 31, 2019;
  • $203 if you did not have a spouse on December 31.

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

  • $37,225, if you had a spouse on December 31; or
  • $22,885, if you did not have a spouse on December 31.

Your family income is the amount on line 275 of your income tax return, plus, if you had a spouse on December 31, 2019, the amount on line 275 of his or her return.

You are not eligible for the tax credit if your family income is equal to or greater than the applicable maximum from the table below.

Situation Maximum family income
Your spouse is an eligible individual and you were both 70 or over on December 31, 2019. $45,345
Your spouse is not an eligible individual or only one of you was 70 or over on December 31, 2019. $41,285
You did not have a spouse on December 31. $26,945

Claiming the credit

You do not have to claim the credit in your income tax return. We will calculate the credit for you, but if you prefer, you can calculate it yourself by completing form TP-1029.SA-V, Senior Assistance Tax Credit.

Splitting the credit

If your spouse on December 31, 2019, is also an eligible individual, you can split the credit with him or her by completing form TP-1029.SA-V and enclosing it with your return. Only one of you must complete the form, but you both have to sign it.

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