Calculating the Tax Credit for Home-Support Services for Seniors

For 2022, the tax credit for home-support services for seniors is equal to 36% of your eligible expenses. The rate will increase by 1% each year until it reaches 40% in 2026. See the table below for the annual expense limit depending on whether you are a dependent senior or a non-dependent senior).

Annual expense limit for your situation
Situation Annual expense limit Maximum tax credit for the year
Single non-dependent senior $19,500 $7,020
(36% x $19,500)
Couple of non-dependent seniors $39,000 $14,040
(36% x $39,000)
Single dependent senior $25,500 $9,180
(36% x 25,500)
Couple with one dependent senior and one non-dependent senior $45,000 $16,200
(36% x $45,000)
Couple of dependent seniors $51,000 $18,360
(36% x $51,000)
Note

To confirm that you or your spouse is a dependent senior, you must  provide a written certificate from a physician or specialized nurse practitioner. You can use form TPZ-1029.MD.A-V, Certification of Dependent Senior Status: Tax Credit for Home-Support Services for Seniors.

End of note

Reduction based on family income

The tax credit is reduced if your family income is over $61,725. The reduction varies depending on your situation (see the table below).

Reduction based on your situation
Situation Reduction
Non-dependent senior or couple of non-dependent seniors 3% of the part of your family income that exceeds $61,725 but is less than $100,000
+
7% of the part of your family income that exceeds $100,000
Dependent senior or couple that includes at least one dependent senior 3% of the part of your family income that exceeds $61,725
Maximum reduction: 1% of eligible expenses

Calculation of eligible expenses

Which services and expenses are eligible depends on the type of dwelling you live in (private seniors' residence, apartment building, condominium, house or health establishment). For more information, see Eligible Services and Expenses Based on Your Place of Residence.

Note

Any reimbursement received to cover expenses reduces the amount of expenses eligible for the tax credit for home-support services for seniors. Likewise, any reimbursement received to cover rent reduces the amount of rent used to calculate eligible expenses.

However, financial assistance received in a form other than a reimbursement and the use of which you are not required to account for (such as the shelter allowance) does not reduce the amount of your eligible expenses.

End of note

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