• 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

Eligible expenses

The following expenses (subject to a $15,000 annual ceiling) are taken into account for the purposes of the tax credit for home-support services for seniors:

• the amounts (including GST and QST) payable for home-support services rendered by a person (or that person's representative) in the course of a business, such as a business in the social economy sector, a business operated by a co-operative or a self-employed person;
• gross salary or wages paid to an individual who provides home-support services as your employee and any related employer contributions, namely, Québec Pension Plan (QPP) contributions, Québec parental insurance plan premiums, employment insurance premiums, and the contribution to the health services fund
• expenses relating to services included in rent or services included in condominium fees.