You may be entitled to a refundable tax credit if, for the year covered by the claim, you met the following requirements:

• You were a resident of Québec on December 31.
• You were 70 or older on December 31.
• You incurred expenses for either or both of the following:
  • the purchase, lease and installation of eligible equipment or fixtures used to continue living independently in your principal place of residence
  • a stay in a functional rehabilitation transition unit

These expenses must have been paid by you or your spouse.

For more information, see point 24 in the instructions for line 462 in the guide to the income tax return (TP-1.G-V).