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Individuals > Income tax > Tax credits > Refundable tax credits > Tax credit respecting home-support services for seniors > Tax credit respecting home-support services for seniors

Tax credit respecting home-support services for seniors

Please note
Enhancements to this tax credit will become effective January 1, 2007. Important modifications to the tax credit will be made, as announced in March 2006 by the Québec Minister of Finance. The details concerning the tax credit provided below are applicable until December 31, 2006.

You may be entitled to a tax credit for expenses related to home-support services for seniors. This credit is granted each time services are provided and paid for. It allows you to receive, throughout the year, a reduction in the cost of such services.

The annual ceiling on eligible expenses is $12,000. The maximum credit, in the form of a reduction in the cost of services, is therefore $2,760 (23% of $12,000). When two (or more) persons share a dwelling, each can claim up to $2,760 for the expenses he or she incurred.

Tax credit for medical expenses

Expenses incurred for certain services, such as care provided by an attendant for a person with a severe and prolonged mental or physical impairment, give entitlement to the tax credit respecting home-support services for seniors and the tax credit for medical expenses.

However, if you obtain the credit respecting home-support services, you may not claim the credit for medical expenses with respect to the same service. Which credit represents the better choice? That will depend on your situation.

For more information on the credit for medical expenses, consult the brochure Medical Expenses (IN-130-V) or the brochure The Tax Credit Respecting Home-Support Services for Seniors (IN-102-V).

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