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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-V
An Overview of the Tax Credit for Home-Support Services for Seniors - IN-102-V
The Tax Credit for Home-Support Services for Seniors - IN-126-V
Description of the Tax Credit for Home-Support Services for Seniors, Beginning January 1, 2007 - TP-1029.MD.1-V
Registration for Advance Payments - Tax Credit for Home-Support Services for Seniors - TP-1029.MD.1.G-V
Guide for Registration for Advance Payments - Tax Credit for Home-Support Services for Seniors - TP-1029.MD.2-V
Application for Advance Payments – Tax Credit for Home-Support Services for Seniors - TP-1029.MD.5-V
Information Return – Tax Credit for Home-Support Services for Seniors - TP-1029.MD.5.G-V
Guide to the Information Return – Tax Credit for Home-Support Services for Seniors - Presentation of the tax credit for home-support services for seniors
Obligations of a condominium's administrators
A condominium's administrators 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 compete the form are found in guide TP-1029.MD.5.G-V. In establishing the cost of home-support services that are included in the condominium fees, administrators must assign a reasonable value to eligible services as a whole rather than to each service individually.
The administrators must submit form TP-1029.MD.5-V to Revenu Québec no later than the last day of February of the calendar year following the year for which a senior requests this information return. They must also send two copies of the return to the senior concerned within the same deadline.
Condominium administrators 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.
