Tax credit respecting the housing of a parent

You may claim a refundable tax credit of $550 for each parent who lived with you in a dwelling that you or your spouse owned, rented or sublet. For information on the specific conditions that a parent must meet, refer to the guide to the income tax return (TP-1.G-V).

To claim the tax credit, you must meet the following conditions:

• You were resident in Québec on December 31, 2005.
• No one, other than your spouse, is claiming with respect to you
• an amount for children enrolled in post-secondary studies or an amount for other dependants,
• an amount for expenses for medical services not available in your area,
• an amount for medical expenses, or
• an impairment amount transferred by a dependant.

The parent's income is not taken into consideration in determining whether you are entitled to the credit or in calculating the amount of the credit.

To claim the tax credit, you must enclose with your income tax return

• Schedule H, if the parent lived with you for a period of at least 365 consecutive days (including at least 183 days in 2005), and, if the parent was born after December 31, 1935, but before January 1, 1946, form TP-752.0.14-V, Certificate Respecting an Impairment (unless the form was filed previously); or
• form TP-1029.8.54-V, Tax Credit Respecting the Housing of a Parent, if you are claiming the credit for more than two parents, and form TP-752.0.14-V, Certificate Respecting an Impairment (where applicable).