Eligible Services Not Included in Your Condominium Fees

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

Certain home-support services not included in your condominium fees (common expenses) may be eligible for the tax credit.

To be eligible for the tax credit, the services must be either pay-per-use or provided under a contract. They cannot, however, be provided by your spouse or by a dependant.

The services may 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 gives entitlement to the tax credit for home-support services for seniors. The cost of supplies required to provide services is not included.

The following items are excluded from the cost of eligible services:

  • toiletries 
  • food 
  • cleaning products 
  • everyday necessities

Eligible services

Personal care services

Personal care services are related to daily activities that pertain only to:

  • dressing 
  • personal hygiene (for example, help with bathing)
  • eating and drinking 
  • mobility in the home

Meal services

Meal services may include:

  • assistance in preparing meals in your dwelling
  • meal preparation and delivery by a non-profit community organization (such as Meals on Wheels)

Meal services do not include the cost of food or delivery made by a restaurant.

Nursing services

Nursing services include the care provided by:

  • a nurse 
  • a nursing assistant
Note
To qualify for the tax credit for home-support services for seniors, nursing services must not be included in the amount for medical expenses (line 381).

Housekeeping, grounds maintenance and snow removal services

Housekeeping services include, for example:

  • sweeping, dusting and cleaning of living areas
  • maintaining appliances (cleaning the oven or refrigerator)
  • cleaning rugs and upholstered furniture (armchairs and sofas)
  • cleaning air ducts (if they do not have to be dismantled)
  • chimney sweeping
Note
  • Housekeeping services do not include the cost of cleaning products.

Laundry services

Laundry services include the care of your clothing and household linens (curtains, bedding, etc.) by a household service worker in your home.

Note

Laundry services do not include the cost of cleaning products or the cost of services provided by a business that offers dry cleaning, laundering, pressing or related services.

Supervision and support services

Supervision and support services include:

  • non-specialized night supervision, monitoring and companion sitting;
  • person-centered remote monitoring services (such as emergency call systems activated by a panic button on a bracelet or pendant, or a remote health monitoring system that reads vital signs (pulse, blood pressure and blood oxygen saturation levels, for example) and blood glucose levels);
  • services related to the use of a personal GPS locator (while the cost of renting or purchasing such a device is not an eligible expense for the purposes of the tax credit for home-support services, you may be able to claim a portion of that cost under the independent living tax credit for seniors (line 462)).
Note
Supervision and support services do not include the cost of purchasing safety products (for example, a monitoring bracelet, a panic button or an alarm system).

Civic support services

Civic support services are services required to meet the demands of daily life. These services include:

  • help going to vote
  • budget management 
  • help completing forms, including applications for advance payments of the tax credit for home-support services for seniors (however, assistance in completing other tax forms, such as an income tax return, is not an eligible service)

Supplying everyday necessities and running other errands

Supplying everyday necessities and running other errands includes:

  • grocery delivery
  • prescription drug delivery
Note
Supplying everyday necessities and running other errands does not include the cost of the items purchased.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter