The tax credit for home support for seniors

First, it is important to understand that for the government, promoting active aging at home is beneficial from both an economic and social perspective. Delaying the institutionalization of seniors is one of the fundamental challenges of the coming decades in order to avoid exploding health costs in the face of an aging population.

In Quebec, the provincial government encourages seniors to stay at home by offering a tax credit that reimburses 38% of expenses related to home care services for Quebecers aged 70 and over. This is a refundable tax credit, meaning it is granted even if the recipient has no tax payable. The tax credit rate will increase by 1% per year until 2026, when it will reach 40%.

Eligibility and conditions

To be eligible, the senior must be 70 years of age or older and reside in Quebec on December 31 of the year.

Eligible services* include, but are not limited to:

• clothing, curtain and bedding maintenance services
• grounds maintenance and snow removal services, including services for minor work outside the home
• dressing assistance services
• bathing assistance services
• food assistance services
• nursing services
• security 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

In short, the maximum eligible expenses are $19,500 for a single, independent person and $25,500 for a single, non-independent 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:

• In completing Annex J when filing the income tax return for the year
• By submitting a request for advance payments to Revenu Québec. You can download the form here

Some interesting statistics

In 2020, 479,751 individuals received a tax credit for home care for seniors. The total amount awarded was $450 million.

In 2021, this tax credit was revalued by an increase of $191 per senior, bringing the amount of support to $400 when the eligible individual does not have an eligible spouse and to $800 when they do have such a spouse.

The refundable tax credit for support for seniors is calculated in two steps.

The first step is to determination of the maximum amount to which an individual may be entitled.

The second step consists of reducing, if necessary, the maximum amount based on the family income of the eligible individual.

Although these figures seem high, many people are unaware of this tax credit. Don't hesitate to talk about it and share this information with your friends and family.

If you have any additional questions, please do not hesitate to call us: 514-543-4450 ext. 1