The possibility of living in a private seniors’ residence (RPA) while benefiting from government financial support is a valuable option for people aged 70 and over in Montreal. The tax credit for home support for seniors offers a real opportunity to reduce spending on essential residential services, thereby promoting independent, fulfilling living. This article explains the nature of this credit, the eligible services and the procedure for taking advantage of it, with particular emphasis on the specifics applicable to RPP residents.
Principle of the Home-support tax credit for seniors
The Quebec government has introduced a tax credit specifically for seniors aged 70 and over living in Quebec retirement homes, with the aim of improving their access to essential care.
This refundable tax credit, known as the tax credit for home-support services for seniors helps reduce the costs associated with home support services in certified private seniors’ residences. By targeting spending on key services such as home help, personal care and companionship, this government initiative aims to encourage the maintenance of independence and independent living for seniors in Montreal and across the province.
Eligibility for the Tax Credit for Home Support in Private Seniors’ Residences
To qualify for this credit, you or your spouse must have reached the age of 70 by December 31, 2023 at the latest. Another essential condition is residency in Quebec on the same date, as well as Canadian citizenship.
Nature and amount of tax credit
The tax credit for home support for seniors in Montreal is designed to provide financial relief to seniors living in retirement homes by covering 36% of their paid expenses for eligible services.
A notable feature of this credit is that it is refundable, meaning that recipients can receive a refund even if they have no tax debt.
Eligibility for private seniors’ residences
Living in an RPA in Montreal does not deprive seniors of access to this credit. Whether for housekeeping, laundry, personal assistance or meal delivery, eligible services are many and varied, making the daily lives of seniors in residence more affordable. Eligible expenses can be included directly in the rent or paid separately, depending on the specific services and contractual arrangements with the seniors’ residence.
Eligible services
These services, which must be paid either directly to the residence or to an outside provider, include personal care (such as assistance with dressing, hygiene, feeding and mobilization), nursing services, assistance with meal preparation and delivery by non-profit organizations, housekeeping and clothing, and the use of GPS monitoring devices. It is essential that the services be rendered in the senior’s home and that an invoice be provided to claim the tax credit.
Services paid for separately from rent but still eligible for the credit include assistance with dressing, personal hygiene and eating, as well as specialized services such as nursing care and personalized housekeeping.
It is important to note that personal assistance services must not be provided by a person claiming the caregiver tax credit for the senior. Nursing services, although rendered by professionals, are eligible for the tax credit, provided they are not included in the senior’s medical expenses. In addition, certain costs such as the purchase, rental or installation of security equipment are not eligible for the tax credit, except under certain conditions for the tax credit for seniors’ independence.
Application procedure for the tax credit for seniors in private residences in Montréal
To claim the tax credit, RPP residents must complete Schedule J and form TP-1029.61.MD when filing their income tax returns. For those who wish to speed up the process, an advance payment application can be made, enabling them to benefit from the tax credit before the annual reporting period.
The importance of the tax credit for seniors in RPPs
This tax credit represents significant assistance for seniors living in Montreal, particularly those in RPAs, as it facilitates access to a range of services essential to maintaining their autonomy and well-being. By covering part of the costs associated with these services, the Quebec government recognizes the importance of supporting its seniors, enabling them to live in dignity and comfort.
