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 |
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
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 |
|
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. |
|
|
|
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 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.