Changes in Your Situation During the Year (Only If You Receive Advance Payments)
Some changes in your or your spouse's situation can affect the amount of the tax credit you are entitled to. You must notify us of any change in your situation as soon as you can, so we can adjust the advance payments you receive each month based on your situation.
Moving
The tax credit amount for you and your spouse (if applicable) varies depending on the type of dwelling you live in and on the rent you pay. Therefore, moving may have an impact on the amount of tax credit to which you are entitled.
If you or your spouse moves, you must call us immediately to let us know. We will adjust your advance payments as needed to prevent you from having to reimburse any amounts overpaid to you. In most cases, we can also change the address we have on file for you at the same time.
If you or your spouse receive advance payments in the year and no longer live in Québec at the end of the year (on December 31), you are still required to file a Québec income tax return and reimburse the advance payments you received.
If you or your spouse moves into a public institution or a dwelling unit under agreement in a private seniors' residence, the services included in your rent will not be eligible for the tax credit. You must inform us of your move as soon as possible so that we can stop or adjust your or your spouse's advance payments. This will prevent you from having to reimburse any amounts overpaid to you.
Death
When a person dies, we must stop the payments (if the person was living alone) or adjust them (if the person was living in a conjugal relationship). You must call us to inform us as soon as possible of the date of death of the recipient or the recipient's spouse so that we can:
- stop or adjust the payments, so that there are no overpayments to reimburse;
- make the spouse, if applicable, the recipient of the payments (if they were not already).
If you are the liquidator of a succession, you represent the deceased when dealing with us while the succession is being settled. Carefully read the steps to follow after a death so that you meet your tax obligations.
New spouse or separation
Your advance payments will be affected if you and your spouse separate or if you have a new spouse, so you must call us to inform us as soon as possible. If you have a new spouse, you need to decide which of you will receive the payments and let us know when you call.
Change in your family income
You must call us to inform us as soon as possible if your family income changes during the year and exceeds $65,700, because it will reduce the amount of your advance payments. The reduction is calculated differently if you are a dependent senior.
Modification or renewal of the lease
As soon as a change is made to the conditions in your or your spouse's lease (for example, a service is added or withdrawn, or the rent changes), you must file a new copy of form TPZ-1029.MD.7-V, Application for Advance Payments Based on Rent and Services Included in Rent: Tax Credit for Home-Support Services for Seniors, and enclose the notice of modification of your lease specifying the change. In the application form, you must enter the period during which the new conditions apply (start date and end date).
You must also file a new application for advance payments when you renew your or your spouse's lease, even if the conditions in the lease do not change.
We will send you a new application for advance payments a few months before the end of your lease so that you can complete it and send it back to us with your notice of renewal of the lease.
If you live in a private seniors' residence and you or your spouse starts receiving financial assistance or stops receiving it, you must inform us by filing form TPZ-1029.MD.7-V. Financial assistance can come from an assistance program and be used to pay for services or your rent. Note that you do not need to inform us if you receive the shelter allowance.
Change in your level of autonomy
If you or your spouse's level of autonomy changes during the year (for example, a non-dependent senior becomes a dependent senior), you must use form TPZ-1029.MD.A-V, Certification of Dependent Senior Status: Tax Credit for Home-Support Services for Seniors, to inform us of the change. This may affect the amount of your advance payments.
If you want to inform us of a change not covered above, contact us.