Private Seniors' Residence – Eligible and Ineligible Services Under the Tax Credit for Home-Support Services for Seniors
If you live in a private seniors' residence, you can claim the tax credit for:
- services included in your rent, as specified in the schedule to your lease
- eligible services not included in your rent
Services included in your rent
If the schedule to your lease states that one or more of the services listed below are included in your monthly rent, then they are eligible under the tax credit.
| Service type | Frequency |
|---|---|
| Laundry service (bedding and clothing) | At least once a week |
| Housekeeping (room, studio or apartment) | At least once every two weeks |
| Meal service | One, two or three meals a day, seven days a week |
| Nursing service (given by a nurse or nursing assistant present in the residence) | At least three hours a day, seven days a week |
| Personal care service (given by a personal care attendant present in the residence) | At least seven hours a day, seven days a week |
Eligible services not included in your rent
If you or your spouse paid for eligible services not included in your rent, you can claim them under the tax credit, whether you paid them to:
- the residence
- a supplier other than the residence
They can be services you or your spouse pays for 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.
Additional services paid to the residence
| 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 |
- 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).
End of note
Additional expenses paid to another supplier
| Service type | Eligible | Excluded |
|---|---|---|
| Personal care services (services related to the daily activities of a person who is unable to take care of themselves) | Services provided in your home and related only to:
|
|
| Meal services |
|
|
| Nursing services2Refer to Note 2 following the table. |
| Not applicable |
| Housekeeping services |
|
|
| Laundry services |
|
|
| Supervision and support services3Refer to Note 3 following the table. |
|
|
- 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 Supervision and support services are not eligible, as they are included in the basic amount for services included in your rent.
- Note 4 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) if the cost was not paid to the private seniors' residence or a person related to it.
End of note
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 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
- for paying penalties when transferring a lease
Claiming the tax credit
To claim the tax credit for home-support services for seniors, complete Schedule J of the income tax return and form TP-1029.61.MD-V, Expenses Included in Rent at a Private Seniors' Residence: Tax Credit for Home-Support Services for Seniors, and include them when you file 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 so, deduct any financial assistance received from the sources listed below from the amount determined for your monthly rent or services when completing form TP-1029.61.MD-V.
Sources of financial assistance:
- Ministère de la Santé et des Services sociaux
- Société d'habitation du Québec
- Local community services centres
- Veteran Affairs Canada
Note that financial assistance received under the shelter allowance program does not reduce the amount of your monthly rent.