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 person who is claiming the tax credit for caregivers in respect of you (or by such a person's spouse)
• 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 hairdresser
• by a dry cleaning business

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

• to purchase or rent a monitoring bracelet
• to install a call button
• to install and use an alarm, emergency or intercom system