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 2025 taxation year by the end of February 2026.

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.

Ineligible services under the tax credit

Services are not eligible for the tax credit for home-support services for seniors when:

• they are provided:
  • outside Québec
  • by your spouse or a dependant
  • by a residence that is not your dwelling, in which you are living temporarily (convalescence)
• 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.