Date published: 16/03/2024

Old Age Tax Credit

I will turn 70 years old this year. Due to my advanced age, I am starting to look into the tax benefits available for seniors. Questions: Am I eligible to apply for the tax credit for expenses incurred for home support services rendered or to be rendered once I turn 70? What amounts related to common expenses (condo fees) that I have paid this year can be taken into account?

Answer: Yes, in part. The Quebec government has introduced a tax credit program that allows people aged 70 and over to benefit from home care support services at a lower cost by offering them a "tax credit for home - support services for seniors".

The person benefiting from the tax credit must fulfill the following conditions :

  • Reside in Québec;
  • Be 70 years old;
  • Respect the eligible expenses annual limit; and
  • File a tax return.

Eligible expenses must be related to day-to-day activities, meal-related services, supervisory and guidance services, civic support services ans services related to routine household chores normally performed in a dwelling. Theses services must have been received in your unit.

If the person lives in a co-ownership in which he or his spouse is a co-owner, certain common portions of the immovable maintenance (inside and outside) and certain expenses related to his private unit (inside his unit) also give right to the tax credit.

The co-owner administers his own claim. Howewer, it is important, as a first step, that the "Information Return" form sent by the government at the request of the owner, be completed jointly by the latter and the syndicate. The board of directors must, for its part, determine all the eligible amounts. Once these first forms have been received by the government, the co-owner receives an envelope containing the payment orders that will be used to present its claim.

Since it is a tax obligation, the syndicate must prepare the form under penalty of law. On the other hand, the former may charge the cost to the co-owner requesting it, if a bylaw of the immovable so provides.

For more information on the tax credit for home-support services for senios, visit the Revenu Québec website.

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