You can claim the tax credit for home-support services for seniors in one of these ways:

• Complete Schedule J when filing your income tax return.
• Apply for advance payments.

If you have a spouse and they are also eligible for the tax credit, only one of you can claim it for your couple. It does not matter which one of you claims it, the amount will be the same.

If you claim the tax credit in your income tax return, you must complete Schedule J. If you calculate the eligible expenses included in the rent for an apartment in a private seniors' residence, you may need to complete form TP-1029.61.MD-V, Expenses Included in Rent at a Private Seniors' Residence – Tax Credit for Home-Support Services for Seniors. 

Keep your invoices and other documents supporting the services you are claiming under the tax credit. In general, you must keep the documents for six years after the taxation year they cover.

If you want to receive the tax credit faster, you can apply for advance payments in one of these ways:

• using the online service in My Account for individuals to apply for advance payments
• completing the form that corresponds to the place you live

You must include your invoices and supporting documents with your application. Advance payments are made only by direct deposit into your bank account.

Applying for advance payments using a form

Click the place you live to see which form to complete and any documents to include with your application.

Deadline

You have until December 1 of a given year to apply for advance payments of the tax credit for that year. For example, you have until December 1, 2024, to apply for advance payments of the tax credit you are entitled to for 2024.

Payment information

Advance payments for eligible services included in your rent or condominium fees are made every month. Advance payments for eligible services not included in your rent or condominium fees are made within 30 days of the date we receive the application.

You and your spouse are both eligible for the tax credit

If you have a spouse and you are both eligible for the tax credit, only one of you will receive advance payments for the amounts you are entitled to as a couple.

If you and your spouse live in the same dwelling, file one application for the couple.

If your spouse does not live in the same dwelling as you, each of you must file an application. We process the forms received as if they are part of the same file and we address communications to the person who will receive the advance payments.

You will receive an RL-19 slip showing the total tax credit you received as advance payments in the year. Enter the amount from box D of the RL-19 slip on line 441 of your income tax return for the year concerned.

If you are completing Schedule J and there is an amount in box E of your RL-19 slip, you may be entitled to financial compensation for eligible services included in your rent. Complete Work Chart 466 when doing your taxes to find out if you are eligible.