Tax credit for home-support services for seniors

A number of changes have been made to the tax credit for home-support services for seniors.

Tax credit rate

For 2022, the tax credit rate has been increased from 35% to 36%.

Reduction based on family income

Beginning in 2022, the tax credit will be reduced if your family income is over a certain amount. For dependent seniors, the reduction is based on a single threshold. For non-dependent seniors, it is based on two thresholds. The reduction is calculated in Work Chart 458.

Seniors living in an apartment building

For seniors living in an apartment building (other than a private seniors' residence), the following changes have been made:

• The maximum monthly rent for calculating your eligible expenses has been increased from $600 to $1,200/month.
• There is now a $600 minimum monthly rent for calculating your eligible expenses. If your rent is less than that, the credit will be calculated as if it were $600.
• You can get the tax credit based on the $600 minimum automatically if we have all the required information.

See the instructions for line 458.

Tax credit for childcare expenses

Beginning in 2022, receipts for childcare services will no longer be accepted. Everyone who provides paid childcare services in Québec will be required to provide an RL-24 slip for their services so that parents can claim the tax credit.

See the instructions for line 455.

Dividends from taxable Canadian corporations

Rate of the dividend tax credit

For 2022, the rate of the dividend tax credit applicable to the actual amount of ordinary dividends has gone from 4.6115% to 3.9330%.

See the instructions for line 415.

Tax credit for taxi drivers and taxi owners

The new legal framework for remunerated passenger transportation that came into force on October 10, 2021, resulted in the following changes to the tax credit for taxi drivers and taxi owners:

• The tax credit for taxi drivers was eliminated as of 2022.
• The tax credit for taxi owners was eliminated as of the first taxation year or fiscal period beginning after October 9, 2020.

Deduction for patronage dividends received from a cooperative

The deduction for patronage dividends received from a cooperative was extended for three years instead of being eliminated as planned on January 1, 2023.

Property tax refund for forest producers

If you are a forest producer, you can now claim a property tax refund even if the value of the development work done in the year is less than your property taxes.

Also, the refund is now calculated on your assessment units as a whole instead of for each unit individually.

See point 5 in the instructions for line 462.

Tax credit for the upgrading of residential waste water treatment systems

The period for entering into a contract with a qualified contractor has been extended five years to March 31, 2027.

See point 33 in the instructions for line 462.

Home buyers' tax credit

For a qualifying home purchased on or after January 1, 2022, the maximum tax credit has been increased from $750 to $1,500.

See the instructions for line 396.

Medical expenses

Beginning in 2022, the following expenses qualify for an amount for medical expenses under certain conditions:

• medical expenses incurred for a surrogate mother or a sperm, ovum or embryo donor;
• medical expenses reimbursed to a surrogate mother or a sperm, ovum or embryo donor;
• expenses paid to a fertility clinic or donor bank.

See the instructions for line 381.

Québec prescription drug insurance plan

The rates for the Québec prescription drug insurance plan and the maximum premium remain unchanged as at July 1, 2022. The maximum premium for 2022 is therefore $710.

You do not have to pay a premium if any of the following situations apply to you:

• You did not have a spouse on December 31, 2022, and the amount on line 275 of your return is $17,940 or less.
• You had a spouse on December 31, 2022, and the amount on line 275 of your return plus the amount on line 275 of your spouse's return totals $29,080 or less.
• You were born before January 1, 1957, and the total of your monthly Guaranteed Income Supplement (GIS) payments is at least 94% of the maximum for the year calculated without the top-up benefit.

Additional tax credit for a large cultural donation

To provide lasting financial support for arts and culture, the donation deadline of January 1, 2023, for the additional tax credit for a large cultural donation (equal to 25% of the eligible amount of the donation) has been eliminated.

See the instructions for line 395.

Full indexation of the tax system

A number of other amounts have been increased, including the following:

• the deduction for workers (line 201);
• the basic personal amount (line 350);
• the income thresholds at which certain tax credits are reduced;
• the amount for a person living alone (line 20 of Schedule B);
• the age amount (line 22 of Schedule B); and
• the basic exemption for calculating the contribution to the health services fund (Schedule F).