Apartment Building – Eligible Services Under the Tax Credit for Home-Support Services for Seniors

If you live in an apartment building (other than a private seniors' residence), you can claim the tax credit for:

eligible services included in your rent (the services are determined based on a percentage of your rent)
eligible services not included in your rent

Eligible services included in your rent

If you live in an apartment building, 5% of your monthly rent is considered a home-support service expense that you can claim under the tax credit.

Note

The maximum eligible rent that can be used to calculate the credit is $1,200. If your rent is more than that, you must calculate the credit as if your rent were $1,200.

To learn more on how to calculate the credit based on your situation, see the Calculating the Tax Credit page.

End of note

Eligible services not included in your rent

You can claim expenses for home-support services under the tax credit whether you or your spouse paid them on a pay-per-use basis or under a contract.

The services can be provided by a business (for example, a self-employed person, a co-operative or a business in the social economy sector) or by a person you employ and who issues you an invoice.

Only the cost of services is eligible for the tax credit. The cost of supplies required to provide services is not.

Eligible personal assistance services

Personal assistance services if you live in an apartment building
Service type	Eligible	Excluded
Personal care services (services related to the daily activities of a person who is unable to take care of themselves)	Services provided in your home and related only to: dressing personal hygiene (for example, help with bathing) eating and drinking personal mobility and transfers in the home	Cost of toiletries Professional care (for example, from a hairdresser) Services provided by a member of a professional order, such as a podiatrist¹Refer to Note 1 following the table.
Meal services	Help preparing meals in your home Meal preparation and delivery by a non-profit community organization (such as Meals on Wheels)	Delivery from a restaurant Cost of food
Nursing services²Refer to Note 2 following the table.	Care provided in your home by a nurse Care provided in your home by a nursing assistant	Not applicable
Supervision and support services	Non-specialized night supervision, monitoring and companion sitting Person-centred remote monitoring services (such as emergency call systems activated by a panic button on a bracelet or pendant, or a remote health monitoring system that reads vital signs (pulse, blood pressure and blood oxygen saturation levels, for example) and blood glucose levels)³Refer to Note 3 following the table. Services related to the use of a personal GPS locator³Refer to Note 3 following the table.	Cost of purchasing, renting or installing safety products (for example, a monitoring bracelet, a panic button or an alarm system)
Civic support services (to fulfill duties or civic obligations)	Help going to the pharmacy or grocery store or going to vote Help with budget management from a relative Help completing forms for advance payments of the tax credit for home-support services for seniors	Services from a member of a professional order (such as a chartered accountant or a notary) Help completing income tax return forms
Note 1 Nursing services are eligible services, even when they are provided by a member of a professional order. Note 2 The nursing services must not be included in the amount for medical expenses (Line 381). Note 3 The cost of purchasing, renting or installing a monitoring device or personal locator device (such as a GPS) is not eligible under this tax credit, but may be eligible under the independent living tax credit for seniors (Line 462).

Personal assistance services must not be provided by anyone who is claiming the tax credit for caregivers with regard to you.

End of note

Eligible and ineligible maintenance and supply services

Maintenance and supply services if you live in an apartment building
Service type	Eligible	Excluded
Supplying everyday necessities	Grocery delivery Prescription drug delivery	Cost of items purchased, such as the food or prescription drugs
Laundry services	Services provided by a household service worker in your home to wash: clothing curtains linens towels	Cost of cleaning products Cost of services provided by a business that offers dry cleaning, laundering or pressing services
Housekeeping services¹Refer to Note 1 following the table.	Sweeping, dusting and cleaning living areas Maintaining appliances (cleaning an oven or a refrigerator) Cleaning rugs and upholstered furniture (sofas and armchairs)	Cost of cleaning products
Grounds maintenance services	Cleaning windows Installing and removing a portable shelter (carport, awning or gazebo)	Cost of maintenance products Cost of any other property used in such work.
Note 1 If you rented an apartment, only housekeeping in your apartment entitles you to the tax credit; housekeeping in common areas is not included. If you rented a room, you can claim the tax credit for housekeeping in your room and common living areas (living room, bathroom, kitchen, dining room and hallways or other areas used to access these living areas). The housekeeping must have been paid in addition to your rent.

Ineligible services under the tax credit

Services are not eligible for the tax credit for home-support services for seniors when:

they are provided:
- outside Québec
- by your spouse or a dependant
- by a residence that is not your dwelling, in which you are living temporarily (convalescence)
they are incurred:
- for maintenance and supply services provided for a dwelling of which neither you or your spouse is an owner, tenant, co-tenant or subtenant
- for maintenance and supply services provided for a dwelling that is not your primary residence, such as a cottage
- for services related to construction, repair or renovation work
- for services requiring a certificate of competency issued under the Building Act (such as services provided by an electrician, painter or plumber)
- to reserve your place in a private seniors' residence
- for paying penalties when transferring a lease

Claiming the tax credit

To claim the tax credit for home-support services for seniors, complete Schedule J when filing your income tax return. If you want to receive the tax credit faster, you can apply for advance payments. For more information, see the Claiming the Tax Credit page.

Apartment Building – Eligible Services Under the Tax Credit for Home-Support Services for Seniors

Eligible personal assistance services

Eligible and ineligible maintenance and supply services

Claiming the tax credit

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