Eligible Services Not Provided by Your Health Establishment – Tax Credit for Home-Support Services for Seniors

Certain expenses incurred to obtain services not provided by the health establishment in which you live may be eligible for the tax credit.

To be eligible for the tax credit, the services must be either pay-per-use or provided under a contract. They cannot, however, be provided by your spouse or a dependant.

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 gives entitlement to the tax credit for home-support services for seniors. The cost of supplies required to provide services is not included.

The following items are excluded from the cost of eligible services:

  • toiletries 
  • food 
  • cleaning products 
  • everyday necessities

Eligible services

Personal care services

Personal care services are related to the daily activities of a person who is unable to take care of themselves. They include services related only to:

  • dressing
  • personal hygiene (for example, help with bathing)
  • personal mobility and transfers (moving around in the home)
  • eating and drinking

Nursing services

Nursing services include the care provided by:

  • a nurse
  • a nursing assistant
Note
To qualify for the tax credit for home-support services for seniors, nursing services must not be included in the amount for medical expenses (line 381).

Laundry services

Laundry services include the care of your clothing of your household linens (curtains, bedding, etc.) by a household service worker in your home.

Note

Laundry services do not include the cost of cleaning products or the cost of services provided by a business that offers dry cleaning, laundering, pressing or related services.

Civic support services

Civic support services are services that enable you to fulfill your duties or civic obligations. These services include:

  • help going to vote  
  • budget management
  • help completing certain forms

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