Eligible Services Included in Your Rent – Apartment Building

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If you rent an apartment, a portion of your monthly rent is considered an expense incurred to obtain home-support services.

To find out what eligible services—laundry services, housekeeping services, meal services or nursing or personal-care services—are included in your rent, refer to the schedule to your lease (a mandatory form from the Tribunal administratif du logement).

Calculation of the credit

The amount granted for eligible services included in your rent corresponds to 5% of the monthly rent shown on your lease.

The 5% rate applies to the monthly rent up to a maximum of $600 per month.

Example

For a monthly rent of $800 and a maximum eligible rent of $600, the eligible expense is calculated as follows:

$600 × 5% = $30

The amount of the tax credit is calculated as follows:

$30 x 35% = $10.50 per month ($126.00 for the year)

No other portion of the rent may be considered an expense eligible for the tax credit.

If you shared your apartment with one or more co-tenants and none of them was your spouse, divide the total monthly rent ($600 maximum) by the number of people living in the apartment (including yourself) in order to obtain your share of the rent to enter in column 1.

If you lived with your spouse and at least one other co-tenant, contact us to find out what special rules apply.

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