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 member of a professional order, such as a chartered accountant, notary or podiatrist (however, nursing services qualify for the tax credit)
• by a residence in which you are living temporarily (convalescence) that is not your dwelling  
• by a hairdresser
• by a dry cleaning business

Expenses are not eligible for the tax credit if they are incurred:

• 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, plumber or carpenter)
• to reserve your place in a private seniors' residence
• to purchase or rent a monitoring bracelet
• to install a panic button
• to install and use an alarm, emergency or intercom system