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463 – Senior assistance tax credit

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, 2023.
  • Your spouse on December 31, 2023, qualifies as an eligible individual and was 70 or over on December 31, 2023.
Note

If your spouse died in 2023, he or she had to meet the conditions on the date of his or her death rather than on December 31, 2023.

End of note

However, you are not eligible if you were confined to a prison or similar institution on December 31, 2023, and you were confined for one or more periods totalling more than 183 days in 2023. Note that the tax credit is reduced by 5.16% of the part of your family income that exceeds:

  • $41,885, if you had a spouse on December 31;
  • $25,755, if you did not have a spouse on December 31.

Your family income is the amount on line 275 of your return. If you had a spouse on December 31, 2023, your family income is the amount on line 275 of your return plus the amount on line 275 of your spouse's return.

If your family income is equal to or greater than the maximum family income for your situation, you are not entitled to the tax credit. See the table below.

Maximum family income and maximum tax credit based on your situation
Situation Maximum family income Maximum tax credit
Your spouse is an eligible individual and both of you were 70 or over on December 31, 2023. $119,405 $4,000
Your spouse is not an eligible individual or only one of you was 70 or over on December 31, 2023. $80,645 $2,000
You did not have a spouse on December 31. $64,515 $2,000

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, 2023, is also an eligible individual, you can split the credit with him or her by completing form TP-1029.SA-V. Only one of you has to enclose it with your return, but you both have to sign it.

Note End of note

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