The tax credit respecting home-support services for seniors enables persons aged 70 or older to receive certain home-support services at a reduced cost while remaining in their own community, thus improving their quality of life. As of January 1, 2007, both the amount of the credit and the annual ceiling for eligible expenses are increasing. Seniors have two choices when it comes to applying for the credit: they may claim the credit when they file their income tax returns, or they may apply for advance payments of the credit at any time throughout the year.