Apartment Building – Eligible Services Under the Tax Credit for Home-Support Services for Seniors
If you live in an apartment building, you can claim the tax credit for expenses you paid for:
- some of the services included in your rent
- other eligible services not included in your rent
Eligible services included in your rent
If you live in an apartment building (other than a private seniors' residence), part of your rent is considered a home-support service expense. 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 paid them on a pay-per-use basis or under a contract. These are called occasional services.
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) |
|
|
Meal services |
|
|
Nursing services2Refer to Note 2 following the table. |
|
Not applicable |
Supervision and support services |
|
|
Civic support services (to fulfill duties or civic obligations) |
|
|
|
Eligible and ineligible maintenance and supply services
Service type |
Eligible |
Excluded |
---|---|---|
Supplying everyday necessities and running other errands |
|
|
Laundry services |
|
|
Housekeeping services1Refer to Note 1 following the table. |
|
|
Grounds maintenance services |
|
|
|
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)
Expenses are not eligible for the tax credit if they are incurred:
- for maintenance and supply services provided for a dwelling other than your dwelling or 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
To claim the tax credit for home-support services for seniors, see the Claiming the Tax Credit page.