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Introduction of a Refundable Tax Credit for the Purchase or Rental of Equipment to Help Seniors Continue Living Independently at Home

A refundable tax credit for the purchase or rental of equipment to help seniors continue living independently at home will be introduced as of the 2012 taxation year. 

Tax legislation will be amended to provide that individuals who, at the end of a given taxation year, reside in Québec and are age 70 or older may claim a refundable tax credit for the year equal to 20% of the amount in excess of the first $500 paid in the year for the purchase or rental (including installation costs) of equipment intended to be used in their principal place of residence. The following equipment gives entitlement to the tax credit:

  • a person-focused remote monitoring device, such as an emergency call device (“panic button”), a device for remotely measuring physiological parameters or a device for remotely supervising the taking of medication
  • a GPS device for tracking a person
  • a device designed to assist a person to get on or off a toilet, or into or out of a bathtub or shower
  • a walk-in bathtub or a walk-in shower
  • a mechanized, rail-mounted chair lift designed solely to carry a person up or down a stairway
  • a hospital bed

For more information, see page 16 in Additional Information on the Fiscal Measures of the Budget, published by the Ministère des Finances.

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