• Tax credit for home-support services for seniors
• Eligibility
• Eligible expenses
• Eligible services
• Non-eligible services
  • Services that do not give entitlement to the credit
  • Examples of services not eligible for the credit
• 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

Services that do not give entitlement to the credit

Home-support services do not give entitlement to the tax credit respecting home-support services for seniors in the following circumstances:

• The services are not rendered in Québec. 
• The services are rendered by your spouse or dependant.
• The services are related to daily activities, meals, supervision and support or civic support and are rendered by a person who is claiming (or the spouse of a person who is claiming) the tax credit for caregivers. 
• The services are related to daily activities and non-specialized supervision and support and are rendered by health professionals practicing a profession recognized by Revenu Québec. These services usually give entitlement to the tax credit for medical expenses. However, please note that nursing services do give entitlement to the tax credit.
• The services are related to routine household tasks and are not rendered with respect to a dwelling (or the land on which it stands) of which you or your spouse is the owner, tenant or subtenant, or the services are rendered for such a dwelling that is not your principal place of residence. 
• The services are governed by a professional order subject to the Professional Code and are rendered by a member of that order (for example, a chartered accountant, notary or podiatrist). However, nursing services do give entitlement to the tax credit. 
• The services are related to construction or repair work. 
• Only a person holding a competency card issued under the Building Act can render the services (for example, an electrician, a plumber or a carpenter). 
• The services are included in the contribution payable for housing and are provided by the health and social services network (public CHSLDs, private CHSLDs that are publicly funded, hospital centres, rehabilitation centres, intermediate resources and family-type resources). 
• Expenses for home-support services that are reimbursed or reimbursable to you or your spouse. For example, expenses related to home-support services which are reimbursed through compensation, indemnities or financial assistance from the Commission de la santé et de la sécurité du travail (CSST), the Société de l'assurance automobile du Québec (SAAQ), the Régie de l'assurance maladie du Québec (RAMQ) (under the Financial Assistance Program for Domestic Help Services) or the Department of Veterans Affairs.