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 eligible for the tax credit.
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.
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
|
Service type |
Eligible |
Excluded |
|---|---|---|
|
Personal care services (services related to the daily activities of a person who is unable to take care of themselves) |
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Meal services |
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Nursing services2Refer to Note 2 following the table. |
|
Not applicable |
|
Supervision and support services |
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Civic support services (to fulfill duties or civic obligations) |
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Eligible and ineligible maintenance and supply services
|
Service type |
Eligible |
Excluded |
|---|---|---|
|
Supplying everyday necessities |
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Laundry services |
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Housekeeping services1Refer to Note 1 following the table. |
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Grounds maintenance services |
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Ineligible services under the tax credit
Services are not eligible for the tax credit for home-support services for seniors when:
- they are provided:
- 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.