Eligible Services Not Included in Your Rent – Private Seniors' Residence

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Certain home-support services not included in your rent may be eligible for the tax credit provided they are paid to:

  • the senior citizens' residence
  • a service provider other than the senior citizens' residence

To be eligible for the tax credit, the services must either be pay-per-use or provided under a contract. They cannot, however, be provided by your spouse or 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 is eligible for the tax credit for home-support services for seniors. The cost of supplies required to provide these services is not included.

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

  • toiletries
  • food
  • cleaning products
  • everyday necessities

Eligible services paid to the residence

You may claim the tax credit if you pay an additional amount to obtain eligible services not included in your rent and provided by the senior citizens' residence.

Services related to daily activities

Services related to daily activities are services that are required every day and that pertain only to:

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

Nursing services

Nursing services refer to 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).

Eligible services paid to a service provider other than the residence

You may claim the tax credit if you pay an additional amount to obtain eligible services not included in your rent and provided by a service provider other than the senior citizens' residence.

Services related to daily activities

Services related to daily activities are services that are required every day and that pertain only to:

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

Meal services

Meal services may include:

  • assistance in preparing meals in your home
  • 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 refer to 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 services

Only housekeeping (sweeping, dusting and cleaning) in living areas is eligible for the credit.

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 services related to the use of a personal GPS locator. That said, the cost of renting or purchasing such a device is not an eligible expense, though you may be able to claim a portion of the cost under the independent living tax credit for seniors (line 462), provided that payment for such services was made to a service provider dealing at arm's length with the residence.

Note
If you live in a private seniors' residence, supervision and support services are not eligible, as they are included in the basic amount for services included in your rent. However, services related to the use of a personal GPS locator are eligible if payment for the services was made to a service provider dealing at arm's length with the residence.

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