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.

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.