Services Eligible for the Tax Credit for Home-Support Services for Seniors Not Included in Your Rent – Private Seniors' Residence
Certain home-support services not included in your rent may be eligible for the tax credit provided they are paid to:
- the senior citizens' residence
- a service provider other than the senior citizens' residence
To be eligible for the tax credit, the services must either be pay-per-use or provided under a contract. They cannot, however, be provided by your spouse or a dependant.
The services may 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 for home-support services for seniors. The cost of supplies required to provide these services is not included.
The following items are excluded from the cost of eligible services:
- toiletries
- food
- cleaning products
- everyday necessities
Eligible services paid to the residence
You may claim the tax credit if you pay an additional amount to obtain eligible services not included in your rent and provided by the senior citizens' residence.
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 refer to the care provided by:
- a nurse
- a nursing assistant
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NoteTo 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).
Eligible services paid to a service provider other than the residence
You may claim the tax credit if you pay an additional amount to obtain eligible services not included in your rent and provided by a service provider other than the senior citizens' residence.
Personal care services
Personal care services are related to daily the 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
Meal services
Meal services may include:
- help preparing meals in your home
- meal preparation and delivery by a non-profit community organization (such as Meals on Wheels)
Meal services do not include the cost of food or delivery made by a restaurant.
Nursing services
Nursing services refer to the care provided by:
- a nurse
- a nursing assistant
Housekeeping services
Only housekeeping (sweeping, dusting and cleaning) in living areas is eligible for the credit.
Laundry services
Laundry services include the care of your clothing and household linens (curtains, bedding, etc.) by a household service worker in your home.
Supervision and support services
Supervision and support services include services related to the use of a personal GPS locator. That said, the cost of renting or purchasing such a device is not an eligible expense, though you may be able to claim a portion of the cost under the independent living tax credit for seniors (line 462), provided that payment for such services was made to a service provider dealing at arm's length with the residence.