Other Situations – Eligible Services Under the Tax Credit for Home-Support Services for Seniors
If you are in one of the situations described below, you can claim the tax credit for expenses you paid for certain home-support services, whether you or your spouse paid them on a pay-per-use basis or under a contract.
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 is eligible for the tax credit. The cost of supplies required to provide services is not.
I live in a health establishment
If you live in a health establishment, the services included in the contribution payable for your housing and provided by the health and social services network are not eligible services under the tax credit. However, you can claim expenses for certain personal assistance services.
Eligible personal assistance services
| Service type | Eligible | Excluded |
|---|---|---|
| Personal care services (services related to the daily activities of a person who is unable to take care of themselves) |
|
|
| Nursing services2Refer to Note 2 following the table. |
| Not applicable |
| Laundry services |
|
|
| Civic support services (to fulfill duties or civic obligations) |
|
|
| ||
Ineligible services under the tax credit
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.
Claiming the tax credit
To claim the tax credit for home-support services for seniors, complete Schedule J when filing your income tax return. If you want to receive the tax credit faster, you can apply for advance payments. For more information, see the Claiming the Tax Credit page.
I live with a relative
If you live with a relative, you can claim expenses for certain personal assistance services. However, the services must not be provided by a relative who is claiming the tax credit for caregivers with regard to you.
Eligible personal assistance services
| Service type | Eligible | Excluded |
|---|---|---|
| Personal care services (services related to the daily activities of a person who is unable to take care of themselves) |
|
|
| Meal services |
|
|
| Nursing services2Refer to Note 2 following the table. |
| Not applicable |
| Supervision and support services |
|
|
| Civic support services (to fulfill duties or civic obligations) |
|
|
| ||
Ineligible services under the tax credit
Services are not eligible for the tax credit for home-support services for seniors when:
- they are provided:
- they are incurred:
- for maintenance and supply services provided for a dwelling of which neither you or your spouse is an owner, tenant, co-tenant or subtenant
- for maintenance and supply services provided for a dwelling that is not your primary residence, such as a cottage
- for maintenance and supply services provided for your relative's dwelling where you live
- 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 or plumber)
- to reserve your place in a private seniors' residence
Claiming the tax credit
To claim the tax credit for home-support services for seniors, complete Schedule J when filing your income tax return. If you want to receive the tax credit faster, you can apply for advance payments. For more information, see the Claiming the Tax Credit page.
If you live in a house or condominium that you rent, you can claim the tax credit for expenses you paid for certain home-support services. For more information, refer to the Apartment Building – Eligible and Ineligible Services Under the Tax Credit for Home-Support Services for Seniors page.