Calculating the Tax Credit – Senior Citizens' Residence
The amount of eligible expenses included in your rent is calculated using calculation tables based on your rent and included in the schedule to the lease (a mandatory form provided by 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.
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.
If you live alone, if you or your spouse is 70 or older, or if you live with one or more people and none of them was your spouse, the total amount granted for all services received cannot exceed 65% of your rent. If you are a dependent senior, the limit is 75%. The 75% limit also applies if your spouse is a dependent senior aged 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 $58,380.
If you live with one or more co-tenants, the monthly amount eligible for the tax credit is calculated by dividing the total monthly rent by the number of people living in your dwelling.
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.