Eligible Services Included in Your Rent – Apartment Building

If you rent an apartment (other than an apartment in a private seniors' residence), a portion of your monthly rent is considered an expense incurred to obtain home-support services.

Calculation of the credit

The amount granted for eligible services included in your rent corresponds to 5% of the monthly rent shown on your lease.

For 2021, the maximum eligible monthly rent is $600. Therefore, even if your rent exceeds $600, the tax credit to which you are eligible is the same as it would be if your rent were $600. As of 2022, the maximum eligible monthly rent is $1,200 (instead of $600) and a minimum monthly rent of $600 applies for the purposes of calculating the tax credit. This means that the tax credit is the same for rent that is less than $600 and for rent that is $600.

Example

For 2021, the amount that a senior whose monthly rent is $800 can claim is calculated as follows:

$600 (maximum eligible rent) × 5% = $30

The amount of the tax credit is calculated as follows:

$30 x 35% = $10.50 per month ($126.00 for the year)

End of note

No other portion of the rent may be considered an expense eligible for the tax credit.

If you shared your apartment with one or more co-tenants and none of them was your spouse, divide the total monthly rent ($600 maximum for 2021 and $1,200 maximum for 2022) by the number of people living in the apartment (including yourself) in order to obtain your share of the rent.

If you lived with your spouse and at least one other co-tenant, contact us to find out what special rules apply.

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