Condominium that you own – Eligible and Ineligible Services Under the Tax Credit for Home-Support Services for Seniors
If you own a condominium, you can claim the tax credit for:
- eligible services included in your condominium fees (also called “common expenses”)
- eligible services not included in your condominium fees
Eligible services included in your condominium fees
Some of the home-support services included in your condominium fees may be eligible under the tax credit, including:
- housekeeping services for the building's common areas
- minor maintenance work outside the building, including seasonal work
- some minor work done inside the building
The cost of your eligible services is shown on line 19 of form TPZ-1029.MD.5-V, Information Return – Tax Credit for Home-Support Services for Seniors. Your syndicate of co-owners is required to give you the form by the end of February for the previous taxation year. For example, you should receive the form for the 2023 taxation year by the end of February 2024.
Eligible services not included in your condominium fees
Certain home-support services not included in your condominium fees may be eligible for the tax credit, whether you or your spouse paid them on a pay-per-use basis or under a contract.
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 maintenance and supply services
|
Service type |
Eligible |
Excluded |
|---|---|---|
|
Supplying everyday necessities |
|
|
|
Laundry services |
|
|
|
Housekeeping services |
|
|
|
Grounds maintenance services |
Not applicable |
|
Ineligible services under the tax credit
Services are not eligible for the tax credit for home-support services for seniors when:
- they are provided:
- they are incurred:
- for maintenance and supply services provided for a dwelling of which neither you or your spouse is an owner, tenant, co-tenant or subtenant
- for maintenance and supply services provided for a dwelling that is not your primary residence, such as a 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
Claiming the tax credit
To claim the tax credit for home-support services for seniors, complete Schedule J when filing your income tax return. If you want to receive the tax credit faster, you can apply for advance payments. For more information, see the Claiming the Tax Credit page.