Are you or your spouse or common-law partner a senior who needs home-support services in order to continue living comfortably at home? The Revenu Québec website says, home-support services include help with tasks like eating, bathing, moving around within your home, and maintaining your home. If you’re 70 or older and were a resident of Québec on December 31st, you might be able to claim a tax credit for these services, even if you didn’t have any income in the year.
This tax credit is equal to 34% of your expenses and the maximum amount you can claim depends on:
- If you’re a person living alone, a dependant senior, or a couple and
- The type of dwelling (house, condominium, apartment building, health establishment, private seniors’ residence) you live in
Visit the Revenu Québec website for more information on the amount you can claim based on your living circumstances.
Did you know, you don’t have to wait until you file your tax return to receive the tax credit amount? You can apply online by December 1st to receive advanced payments. The tax credit amount will be the same whether you claim the credit on your return or choose to receive advance payments. Keep in mind, if you miss the application deadline, you’ll have to wait until you file your return to claim the tax credit.
Note: Advance payments are only received through direct deposit.
If you receive advanced payments and there are any changes in your situation, you need to inform Revenu Québec immediately.
What is a dependant senior?
As a dependant senior, you must need constant supervision because of a severe mental disorder with an irreversible breakdown in thought activity, or must need help from others with your personal care for a prolonged and indefinite period of time. You might be required to provide the Certification of Dependent Senior Status form as confirmation from your doctor.
What types of services are eligible?
The home-support services that are eligible for this tax credit will vary depending on what type of residence you live in. If, for example, you live in a certified private seniors’ residence, you can claim the eligible regular services that are included in your rent (housekeeping, laundry, etc.) provided these are listed in your lease.
You might also able to claim the tax credit for several occasional home-support services (these are services that you pay for each time you use them or those that are provided under a contract). These services include:
- Help with dressing
- Help with taking a bath
- Help with eating and drinking
- Meal preparation and delivery by a non-profit community organization
- Care provided by a nurse or nursing assistant
This list is not complete. For more information, refer to Revenu Québec’s Tax Credit for Home-Support Services for Seniors Guide.
Housekeeping services
While the term “housekeeping” might imply that any service relating to your home is eligible, Revenu Québec considers the following housekeeping services eligible for this credit:
- Sweeping, dusting, and cleaning living areas
- Maintaining appliances (for example, cleaning the oven or refrigerator)
- Cleaning rugs and upholstered furniture (sofas and armchairs)
- Cleaning air ducts and
- Chimney sweeping
Unfortunately, housekeeping services don’t include the cost of cleaning supplies.
Nursing services
As the name implies, nursing services include the care provided by either a nurse, or a nurse’s assistant. To qualify for the tax credit for home-support for seniors, the amount you paid for nursing services can’t be included in any amount that you’re claiming as a medical expense.
Personal care services
When claiming the tax credit for home-support services for seniors, personal care services related to the following are eligible:
- Dressing
- Personal hygiene (for example, help with bathing)
- Mobility in the home and
- Eating and drinking
Housekeeping, grounds maintenance, and snow removal services not included in your rent or condo fees
The following is a list of services that you can claim that aren’t included in your rent or condo fees. You can also claim the cost of these services if you live in your own house:
Housekeeping services
- Sweeping, dusting, and cleaning living areas
- Maintaining appliances (for example, cleaning the oven or refrigerator)
- Cleaning rugs and upholstered furniture (sofas and armchairs)
- Cleaning air ducts and
- Chimney sweeping
Grounds maintenance
- Lawn care (fertilization and mowing)
- Pool maintenance
- Hedge trimming and plant-bed maintenance
- Tree pruning and
- Raking leaves
Unfortunately, the cost of maintaining the equipment used to maintain the grounds aren’t eligible for this credit. For more examples of which services don’t qualify for this credit, refer to Revenu Québec’s 2016 Income Tax Return Guide.
Note: If you or your spouse received (or is entitled to receive) a partial reimbursement for the cost of the services you’re claiming on your return, it’s important to remember that you can only claim the amounts that you’ve actually paid.
Example:
In 2016, Pat spent $1,000 on eligible housekeeping services. Through a government-sponsored program, she received a reimbursement of $250 to help cover the cost of this service. This means that when completing Schedule J in H&R Block’s tax software, she can only claim $750 ($1,000 - $250).
If you received financial assistance in a form other than a government reimbursement and you don’t have to report how this money is spent (as would be the case if you qualified for the shelter allowance program), you can claim the cost of the eligible service in full.
For more information, check out the Revenu Québec guide, Income Tax Return 2016.
Meal delivery and meal preparation services
For the purposes of this credit, meal delivery services by a community organization include:
- Meal preparation and delivery by a non-profit community organization (like Meals on Wheels) or
- Help preparing meals in your own home
Other eligible services
Depending on your situation, you might be able to claim the cost of certain additional services on your return. These services can include:
- Supervision and support services (this includes non-specialized night supervision, monitoring, and companion sitting, or services related to the use of a personal GPS locator*)
- Civic support services (this includes help going to vote and help completing forms and applications)
- Laundry services (this includes the care of your clothing and household linens) and
- Supplying necessities and running other errands (this includes grocery and prescription drug delivery)
*While the cost to rent or buy this kind of device is not considered an eligible expense, you might be able to claim a portion of the cost if you’re also claiming the independent living tax credit for seniors. For more information refer to Revenu Québec’s 2016 Income Tax Return Guide.
How do I claim the home-support services included in my rent?
If the home-support services you received were included in your rent, you’ll need to indicate which months during the year you received them when completing your return. For example, let’s say your rent for January included laundry and housekeeping services only. Here’s how your entry might look on the Schedule J page in H&R Block’s tax software:
If you received these services as part of your rent throughout the year, simply click the +Add Another Month button and repeat the entry for the months February to December.
Where do I claim this?
Follow these steps in H&R Block's tax software to file your 2016 taxes:
Before you begin, make sure that you’ve told us that you lived in Québec on December 31, 2016.
- Under the PREPARE tab, click the LET'S TALK ABOUT 2016 icon.
- Select the checkbox labelled I was retired or I was 65 or older and click Continue.
- Under the CREDITS heading, select the checkbox labelled Tax credit for home-support services for seniors (Schedule J).
- When you arrive at the page for the Tax credit for home-support services for seniors, enter your information into the tax software.
