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- Tax credit for home-support services for seniors
- Eligibility
- Eligible expenses
- Eligible services
- Non-eligible services
- Landlord's Obligations
- Obligations of a condominium's administrators
- Applying for the tax credit
- IN-101
Les grandes lignes du crédit d'impôt pour maintien à domicile d'une personne âgée - IN-102
Le crédit d'impôt pour le maintien à domicile d'une personne âgée - IN-126
Description du crédit d'impôt pour maintien à domicile d'une personne âgée à compter du 1er janvier 2007 - TP-1029.MD.1
Inscription aux versements anticipés - Crédit d'impôt pour maintien à domicile d'une personne âgée - TP-1029.MD.1.G
Guide pour l'inscription aux versements anticipés - Crédit d'impôt pour maintien à domicile d'une personne âgée - TP-1029.MD.2
Demande de versements anticipés - Crédit d'impôt pour maintien à domicile d'une personne âgée - TP-1029.MD.5
Déclaration de renseignements - Crédit d'impôt pour maintien à domicile d'une personne âgée - TP-1029.MD.5.G
Guide de la déclaration de renseignements - Crédit d'impôt pour maintien à domicile d'une personne âgée - Présentation du crédit d'impôt pour maintien à domicile d'une personne âgée
Landlord's Obligations
In establishing the cost of home-support services that are included in the rent, landlords must assign a reasonable value to eligible services as a whole, rather than to each service individually. For example, if a landlord includes only housekeeping services in the rent, but assigns such services a value equal to half the rent, the value will not be deemed reasonable. However, if the landlord includes other services, such as meal-related and supervision services, the valued deemed reasonable will increase accordingly.
Landlords must file the information return prescribed by Revenu Québec, Information Return: Tax Credit for Home-Support Services for Seniors (form TP-1029.MD.5.V). Instructions on how to complete the return are found in guide TP-1029.MD.5.G-V.
After completing the information return, landlords must send one copy to Revenu Québec and two copies to the tenant
- within 10 days after the initial lease is entered into;
- no later than the date of renewal of the lease, if form TP-1029.MD.5-V (formerly TP-1029.8.61.R-V) was not completed when the initial lease was entered into;
- later than the date of renewal of the lease, if the terms of the lease make it necessary to modify the information in the form TP-1029.MD.5-V (formerly TP-1029.8.61.R-V) previously completed (for example, if a service that previously did not qualify now gives entitlement to the tax credit). If the terms of the lease do not require any changes in the form previously completed, the landlord is not required to complete a new form.
Landlords that fail to meet these deadlines or do not correctly complete the return are subject to a penalty of $25 per day until both these requirements are met, up to a maximum of $2,500.
