In Quebec, the Tax Credit for Home-Support Services for Seniors is designed for individuals aged 70 and older. This credit helps seniors cover part of the costs related to maintaining their homes and accessing services they may need to continue living independently.
1. Eligibility Requirements:
- Age: You must be 70 or older by December 31 of the tax year to be eligible.
- Place of Residence: The credit applies to people living in a house, apartment, or seniors’ residence in Quebec. Residents of long-term care facilities, such as CHSLDs (residential and long-term care centers), are not eligible.
- Eligible Services: You must have incurred expenses for home services such as housekeeping, meal preparation, personal care, etc.
2. Eligible Expenses:
Eligible services include:
- Housekeeping, including cleaning, laundry, etc.
- Meal preparation.
- Assistance with groceries.
- Personal care services (help with bathing, dressing, etc.).
- Home surveillance and security services.
- Outdoor maintenance services (bush clearing, lawn mowing, snow removal, etc.).
- Installation or maintenance fees for monitoring systems (e.g., emergency alert buttons).
3. Tax Credit Amount:
- The credit covers 35% of eligible expenses for home-support services.
- The amount of the credit may be reduced based on the person’s annual income.
- For 2024, the maximum eligible expenses are $19,500 (and $25,500 if the person is considered non-autonomous).
- There is no cap for individuals with recognized functional limitations.
4. Refundable Credit:
- This tax credit is refundable, meaning that even if you owe no taxes, you may receive a refund based on your eligible expenses.
5. Services Provided in Private Seniors’ Residences:
If you live in a private seniors’ residence, part of your rent may qualify as an eligible expense for this credit. The residence must provide a certificate detailing the eligible services offered.
The Quebec government introduced this credit to help seniors maintain their independence and stay in their homes as long as possible while providing financial support for essential services.