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Enhanced Independent Living Tax Credit for Seniors

As of the 2018 taxation year, the independent living tax credit for seniors will enable more seniors to obtain items needed to maximize their independence and ensure their safety. Accordingly, the threshold at which the tax credit may be claimed in respect of expenses paid for qualified property has been reduced to $250 and the list of qualified property expanded.

The tax credit will be equal to 20% of the amount that exceeds $250 after the total of the amounts paid for the acquisition or rental, including installation costs, of qualified property intended for use in the individual's principal place of residence has been calculated. The amount must have been paid in the year by an individual or by the person who is the individual's spouse at the time of payment.

The following items have been added to the list of qualified property:

  • alert systems for individuals with hearing impairments
  • hearing aids
  • walkers
  • rollators
  • canes
  • crutches
  • non-motorized wheelchairs

For more information, see pages A.36 to A.38 of Additional Information 2018–2019 (PDF – 3.73 MB) published by the Ministère des Finances.

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