Blog: The Quebec Tax Credit for Home-Support Services for Seniors: What is Eligible?

February 27th, 2019

Turning 70 years old is an important milestone in Quebec as one becomes eligible for some interesting tax credits, including this one. Since the time to have your tax returns prepared is fast approaching, we offer a closer look at which expenses one can claim via this credit.

 

Eligibility

Although this refundable tax credit is more generous for dependent taxpayers, it is available to anyone over 70 years old.

Couples that do not include dependent taxpayers will only be able to recover part of the expenses if their expenses are higher than 3% of the family’s income, similar to the medical tax credit restriction.

This credit can be claimed by non-dependent individuals as long as their income is less than $650,000 if single (maximum $19,500 in expenses claimable) or as long as the family income is less than $1,300,000 for a non-dependent couple (maximum $39,000 in expenses claimable).

When a taxpayer, in a couple or not, is permanently dependent on others for most of his/her needs, a certificate should be obtained from a medical professional (form TPZ-1029) and the 3% restriction ceases to apply. The amount of eligible expenses claimable also increases, up to $51,000 if both taxpayers in the couple are dependents.

Eligible Expenses

If you are living in a private senior’s residence, a CHSLD, an apartment or a condominium that includes amounts in the rent or condominium fees for services (laundry services, housekeeping services, meal services, nursing or personal-care services) please contact your Crowe advisor to determine what amounts may be eligible.

If you are living in your own home, a condominium or an apartment (whether you are the owner or not) and you pay for services provided by non-related people that are not included in your rent, you may claim those services as expenses. This excludes services regarding construction, renovations, repairs and also services rendered by professionals (such as accountants, notaries or electricians).

The eligible services include:

  • Personal Care services
  • Housekeeping services
  • Lawn and Ground Maintenance services
  • Snow Removal services
  • Laundry services
  • Companion, Night Supervision or other monitoring services
  • Groceries and Prescription Drug Errand services

This does not include the cost of the products used in rendering those services (cleaning products, monitoring devices, drugs, groceries, etc…).

Nursing services are also eligible but they have to be considered in light of the other tax credits they are also eligible for (E.G.: the medical expense tax credit).

If you are over 70 and consume any services that may be eligible for this tax credit, please contact your Crowe advisor to discuss how to best claim the expenses.

 

About the Authors:

Sam Lackman, CPA, CA, is a Senior Tax Manager at Crowe BGK

Connect with him: s.lackman@crowebgk.com

Daniel A. Brisebois, L.L.B., D.D.N, M. Tax, is a Tax Specialist at Crowe BGK

Connect with him: d.a.brisebois@crowebgk.com

Subscribe to the Crowe BGK Newsletter(s):

Our Clients Speak