Services Eligible for the Tax Credit for Home-Support Services for Seniors Included in Your Rent – Apartment Building

If you live in an apartment (other than an apartment in a private seniors' residence), 5% of your monthly rent is eligible for the tax credit.

The minimum monthly rent is $600. If your rent is less than that, the credit will be calculated as if it were $600. Likewise, the maximum rent is $1,200, which means that if your monthly rent is more than that, the credit will be calculated as if were $1,200.

Example

For 2022, the amount that a senior whose monthly rent is $800 can claim is calculated as follows:

$800 × 5% = $40

The tax credit is calculated as follows:

$40 x 36% = $14.40 per month ($172.80 for the year)

End of note

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

Automatic payment for people who live in an apartment building

If you lived in an apartment building in 2022, you are not claiming the tax credit in your income tax return, and we have the required information, you can get a tax credit calculated using the $600 minimum rent automatically. If your rent is less than $600, you do not have to do anything. However, if your rent is over $600, you may be entitled to a larger credit. In that case, send us form TP-1.R-V, Request for an Adjustment to an Income Tax Return, along with Part B of Schedule J and a document supporting your claim (for example, your lease).

You may also be eligible for the tax credit if you are 70 or over and you lived in an apartment building in the past. To get past amounts you are entitled to, send us a request for an adjustment, Part B of Schedule J and a document supporting your claim (for example, your lease) for each year.

You lived with someone who was not your spouse

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