Seniors Home Support Tax Credit
2023-05-12
First, it must be understood that for the state, encouraging active aging at home is equally beneficial from an economic and social point of view. Delaying the institutional housing of seniors is one of the fundamental issues in the coming decades to avoid the explosion of health costs in the face of an aging population.
In Quebec, the provincial government encourages seniors to stay at home by offering a refundable tax credit for 38% of expenses related to home care services for Quebecers aged 70 and over. This is a refundable tax credit, which means that it is granted even if the beneficiary has no tax to pay. The tax credit rate will increase by 1% per year until 2026 when it will be 40%.
Eligibility and Conditions
To be eligible, seniors must be 70 years of age or older and reside in Quebec on December 31 of the year.
Eligible services* included:
- Clothing, curtain and bedding maintenance services
- ground maintenance and snow removal services, including services for minor work outside the home
- dressing assistance services
- bath assistance services
- food aid services
- nursing services
- babysitting services
- an emergency call service activated by a device such as a bracelet or pendant
- services related to the use of a GPS tracking device
- housekeeping services
Briefly, the maximum eligible expenses are $19,500 for a self-employed single person and $25,500 for a non-autonomous single person. In addition, the total eligible expenses can be doubled if the services are for a couple.
How to Apply
There are two ways to get the tax credit:
- Completing Schedule J when filing the tax return for the year
- By requesting advance payments from Revenu Québec. You can download the form here
Some interesting statistics
In 2020, 479,751 individuals received a Seniors Home Support Tax Credit. The total amount granted was $450 million.
In 2021, this tax credit was increased by an increase of $191 per senior, bringing the amount of support to $400 when the eligible individual has no eligible spouse and $800 when the eligible individual has an eligible spouse.
The refundable tax credit for support for seniors is calculated in two stages.
The first step is to determine the maximum amount an individual may be entitled to.
The second step is to reduce, if necessary, the maximum amount based on the eligible individual’s family income.
While these numbers seem high, many people are not aware of the tax credit. Feel free to talk about it and share this information with friends and family.
If you have additional questions, please call us at 514-543-4450 ext. 1
