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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:

  • eligible services included in your rent, as specified in the schedule to your lease
  • eligible services not included in your rent 

Eligible 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.

Eligible 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 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 pay 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

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

  1. Note 1 Nursing services are eligible services, even when they are provided by a member of a professional order.
  2. Note 2 The nursing services must not be included in the amount for medical expenses (Line 381).
Important
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)
  1. Note 1 Nursing services are eligible services, even when they are provided by a member of a professional order.
  2. Note 2 The nursing services must not be included in the amount for medical expenses (Line 381). 
  3. Note 3 Supervision and support services are not eligible, as they are included in the basic amount for services included in your rent.
  4. 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).
Important
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)
  • 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 and form TP-1029.61.MD-V, Expenses Included in Rent at a Private Seniors' Residence, 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.

Note End of note

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