Services that give entitlement to the credit
To give entitlement to the tax credit for home-support services for seniors, the services listed below must be rendered in Québec by a person who is neither your spouse nor your dependant.
Moreover, services related to routine household tasks must be rendered in respect of a dwelling (or the land on which it stands) of which you or your spouse, is the owner, tenant or subtenant.
Personal support services
- Services related to meal-preparation (not including the cost of the food itself) or meal delivery by a non-profit community organization (such as Meals on Wheels)
- Nursing services
- Services related to daily activities, such as dressing and personal hygiene
- Supervision services, such as night supervision and companion sitting
- Civic support services, such as assistance in filling out forms
Maintenance and supply services
- Clothing-care services
- Services related to routine household tasks, such as housekeeping
- Supplying everyday necessities and running other errands, such as a grocery store delivery service
- Minor maintenance work outside a dwelling
- Minor maintenance work performed inside a building, if related to a facility, such as a pool, which could have been located outside
Note |
The cost of services eligible for the tax credit does not include the value of supplies (such as toiletries, food, cleaning products and everyday necessities) needed to render the services. |