Private Seniors' Residence – Eligible Services

If you live in a private seniors' residence, you can claim the tax credit for expenses you paid for:

some of the services included in your rent, as specified in the schedule to your lease
other eligible services not included in your rent

Eligible services included in your rent

If the schedule to your lease (mandatory form from the Tribunal administratif du logement) states that one or more of the services listed below are included in your monthly rent, then they are eligible under the tax credit.

Services included in your rent as stated in the schedule to your lease
Eligible	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 week, seven days a week

Eligible services not included in your rent

If you 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 pay for on a pay-per-use basis or under a contract. These are called occasional services.

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

Additional services paid to the residence if you live in a private seniors' 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)	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	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.
Nursing services²Refer to Note 2 following the table.	Care provided in your home by a nurse Care provided in your home by a nursing assistant	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).

Personal assistance services must not be provided by anyone who is claiming the tax credit for caregivers with regard to you.

End of note

Additional expenses paid to another supplier

Additional expenses paid to another supplier if you live in a private seniors' 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)	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	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.
Meal services	Help preparing meals in your home Meal preparation and delivery by a non-profit community organization (such as Meals on Wheels)	Delivery from a restaurant Cost of food
Nursing services²Refer to Note 2 following the table.	Care provided in your home by a nurse Care provided in your home by a nursing assistant	Not applicable
Housekeeping services	Sweeping, dusting and cleaning living areas	Cost of cleaning products
Laundry services	Services provided by a household service worker in your home to wash: clothing curtains linens towels	Cost of cleaning products Cost of services provided by a business that offers dry cleaning, laundering or pressing services
Supervision and support services³Refer to Note 3 following the table.	Services related to the use of a personal GPS locator⁴Refer to Note 4 following the table.	Cost of purchasing, renting or installing safety products (for example, a monitoring bracelet, a panic button or an alarm system)
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).

Personal assistance services must not be provided by anyone who is claiming the tax credit for caregivers with regard to you.

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:

outside Québec
by your spouse or a dependant;
by a residence that is not your dwelling, in which you are living temporarily (convalescence)

Expenses are not eligible for the tax credit if they are incurred:

for maintenance and supply services provided for a dwelling other than your dwelling or 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

To claim the tax credit for home-support services for seniors, see the Claiming the Tax Credit page.

Private Seniors' Residence – Eligible and Ineligible Services Under the Tax Credit for Home-Support Services for Seniors

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