Calculating the Tax Credit – Private Seniors' Residence
The amount of eligible expenses included in your rent is calculated using tables based on your rent and included in the schedule to the lease (a mandatory form provided by the Tribunal administratif du logement [formerly called the Régie du logement]).
A basic amount is granted to seniors who pay rent in a private seniors' residence, and minimum and maximum amounts are determined for each eligible service provided by the residence.
To complete the table in section 1 of Schedule J, refer to:
- the schedule to your lease, for a list of the services included in your rent;
- one of the two situations below for calculating monthly expenses on an individual basis.
If you were the tenant of a dwelling in which you lived alone or housed someone who was not your spouse, if you lived with one or more co-tenants and none of them was your spouse, or if your spouse was the only co-tenant, but only one of you was 70 or older, the total amount granted for the services received cannot exceed 65% of your rent. If you are a dependant senior, the total cannot exceed 75% of your rent.
For more information, see the table for calculating monthly expenses for an individual.
If you and your spouse are both 70 or older, the total amount granted for all services received cannot exceed 70% of your rent. If either of you is a dependent senior, the limit is 80% of your rent.
Fore more information, see the table for calculating monthly expenses on the basis of a household in which both spouses are 70 or older.
The calculation of the tax credit can also take into account eligible home-support services that are not included in your rent. Such services (for example, laundry service) are either pay-per-use or provided under a contract and are referred to as occasional services.
The tax credit is equal to 35% of the cost of eligible services, whether they are services included in your rent or occasional services. It is reduced by 3% of the portion of your family income that is over $59,385.
You can use the Advance Payments Estimator – Tax Credit for Home-Support Services for Seniors to estimate the amount of the tax credit for home-support services for seniors that you may be entitled to receive.