2006-10-18 Home-support services for seniors: The Minister of Revenue outlines improvements to the tax credit

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Home > Information Center > All news > 2006 > 2006-10-18 Home-support services for seniors: The Minister of Revenue outlines improvements to the tax credit

Summary

2006

Home-support services for seniors: The Minister of Revenue outlines improvements to the tax credit

The Minister of Revenue, Lawrence S. Bergman, and the Minister of Finance, Michel Audet, wish to inform persons aged 70 or older about the improvements made to the tax credit for home-support services for seniors. The tax assistance provided by the tax credit will become more advantageous and more accessible beginning in January 2007.

As of January 1, 2007, the tax credit for home-support services for seniors will no longer be paid by the service employment paycheque processing centre (Centre de traitement Chèque emploi service). Revenu Québec will be fully responsible for the administration of the credit.

A number of improvements are also being made to the tax credit:

The credit can be paid in advance by Revenu Québec.
The credit can also be claimed in the income tax return.
The rate of the tax credit has been increased from 23% to 25%.
The annual ceiling on eligible expenses has been raised from $12,000 to $15,000.
Nursing services are now eligible as home-support services.
As announced by the Minister of Finance, the initial proposal for a $300 deductible has been withdrawn.

Currently, expenses incurred by a senior to obtain certain home-support services are paid through the service employment paycheque processing centre. As of January 2007, seniors will have to pay the business providing the services directly. Seniors may request advance payments of the tax credit from Revenu Québec. The amounts to which seniors are entitled for eligible expenses will be deposited directly in their bank accounts over the course of the year. Alternatively, seniors may decide to claim the credit for eligible expenses incurred in the year when filing their income tax returns.

Within the next few days, seniors who currently benefit from the tax credit will receive the forms required to register for advance payments of the credit from Revenu Québec. To continue receiving payments of the credit after December 31, 2006, seniors must register for advance payments promptly, using the forms provided. Seniors will then be able to obtain, over the course of the year, the tax credit amounts granted. Payments can be made monthly for an ongoing expense or upon request for an occasional expense.

"I am very happy about the decision of my colleague from Finance to maintain the universality of the tax credit for home-support services for seniors. More seniors can thus benefit from low cost services allowing them to remain in their homes," said the Minister of Revenue, Lawrence S. Bergman.

For further information on the tax credit for home-support services for seniors, contact Revenu Québec at 1 800 267-6299.

Useful link

Enhancements to the tax credit for home-support services for seniors will become effective January 1, 2007

Forms and guides

Registration for Advance Payments – Tax Credit for Home-Support Services for Seniors (TP-1029.MD.1-V)
Guide for Registration for Advance Payments – Tax Credit for Home-Support Services for Seniors (TP-1029.MD.1.G-V)
Application for Advance Payments – Tax Credit for Home-Support Services for Seniors (TP-1029.MD.2-V)
Information Return – Tax Credit for Home-Support Services for Seniors (TP-1029.MD.5-V)
Guide to the Information Return – Tax Credit for Home-Support Services for Seniors (TP-1029.MD.5.G-V)

Publications

For further information regarding the tax credit and how to claim it, refer to the following publications:

An Overview of the Tax Credit for Home-Support Services for Seniors (IN-101-V [2006-10]), effective January 1, 2007.
The Tax Credit for Home-Support Services for Seniors (IN-102-V[2006-10]).
Description of the Tax Credit for Home-Support Services for Seniors, Beginning January 1, 2007 (IN-126-V[2006-10])).

To communicate with Revenu Québec on this subject, please refer to the How to reach us section.

External site

Ministère des Finances du Québec

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