House – Eligible and Ineligible Services Under the Tax Credit for Home-Support Services for Seniors
If you live in your own house, you can claim the tax credit for expenses paid by you or your spouse for certain home-support services for you or your spouse, whether you 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.
Eligible personal assistance services
Personal assistance services if you live in your own house
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Service type
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Eligible
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Excluded
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Personal care services (services related to the daily activities of a person who is unable to take care of themselves)
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- Services provided in your home and related only to:
- dressing
- personal hygiene (for example, help with bathing)
- eating and drinking
- personal mobility and transfers in the home
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- Cost of toiletries
- Professional care (for example, from a hairdresser)
- Services provided by a member of a professional order, such as a podiatrist1Refer to Note 1 following the table.
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Meal services
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- Help preparing meals in your home
- Meal preparation and delivery by a non-profit community organization (such as Meals on Wheels)
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- Delivery from a restaurant
- Cost of food
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Nursing services2Refer to Note 2 following the table.
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- Care provided in your home by a nurse
- Care provided in your home by a nursing assistant
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Not applicable
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Supervision and support services
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- Non-specialized night supervision, monitoring and companion sitting
- Person-centred remote monitoring services (such as emergency call systems activated by a panic button on a bracelet or pendant, or a remote health monitoring system that reads vital signs (pulse, blood pressure and blood oxygen saturation levels, for example) and blood glucose levels)3Refer to Note 3 following the table.
- Services related to the use of a personal GPS locator3Refer to Note 3 following the table.
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- Cost of purchasing, renting or installing safety products (for example, a monitoring bracelet, a panic button or an alarm system)
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Civic support services (to fulfill duties or civic obligations)
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- Help going to the pharmacy or grocery store or going to vote
- Help with budget management from a relative
- Help completing forms for advance payments of the tax credit for home-support services for seniors
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- Services from a member of a professional order (such as a chartered accountant or a notary)
- Help completing income tax return forms
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- Note 1 Nursing services are eligible services, even when they are provided by a member of a professional order.
- Note 2 The nursing services must not be included in the amount for medical expenses (Line 381).
- Note 3 The cost of purchasing, renting or installing a monitoring device or personal locator device (such as a GPS) is not eligible under this tax credit, but may be eligible under the independent living tax credit for seniors (Line 462).
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Personal assistance services must not be provided by anyone who is claiming the tax credit for caregivers with regard to you.
End of note
Eligible maintenance and supply services
Maintenance and supply services if you live in your own house
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Service type
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Eligible
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Excluded
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Supplying everyday necessities and running other errands
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- Grocery delivery
- Prescription drug delivery
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- Cost of items purchased, such as food or prescription drugs
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Laundry services
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- Services provided by a household service worker in your home to wash:
- clothing
- curtains
- linens
- towels
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- Cost of cleaning products
- Cost of services provided by a business that offers dry cleaning, laundering or pressing services
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Housekeeping services
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- Sweeping, dusting and cleaning living areas
- Maintaining appliances (cleaning an oven or a refrigerator)
- Cleaning rugs and upholstered furniture (sofas and armchairs)
- Cleaning air ducts (if they do not have to be dismantled)
- Chimney sweeping
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- Cost of cleaning products
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Grounds maintenance services
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- Snow removal (from steps, balcony, etc.)
- Lawn care (fertilization and mowing)
- Pool and spa maintenance, including opening and closing them
- Hedge trimming and plant-bed maintenance
- Tree and bush pruning
- Raking leaves
- Cleaning windows, eavestroughs and gutters
- Installing and removing a portable shelter (carport, awning or gazebo)
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- Cost of maintenance products
- Cost of any other property used in such work.
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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
- by a residence that is not your dwelling, in which you are living temporarily (convalescence)
- 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 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.
