To receive the tax credit for home-support services for seniors you must either:

• claim the tax credit in your income tax return by completing Schedule J; or
• apply for advance payments of the tax credit by filing an application form or by using the Apply for Advance Payments of the Tax Credit for Home-Support Services for Seniors online service.

The amount of tax credit to which you are entitled is the same either way.

If you have a spouse on December 31 and you are both entitled to the tax credit, only one of you can claim it for your couple.

If you receive an overpayment in 2018 and are unable to pay the related income tax at the end of the year, the person considered to be your spouse at that time for purposes of the tax credit for home-support services for seniors will be jointly liable for paying the tax.

Your income tax return

If you claim the tax credit in your income tax return, consult the guide to the income tax return (TP-1.G-V) and complete Schedule J.

Advance payments

Information about how to receive advance payments is available under Applying for Advance Payments of the Tax Credit for Home-Support Services for Seniors.