Services included in rent

If you occupy an apartment or room, the rent charged sometimes includes a number of services, such as cafeteria and housekeeping services. The amount payable for such services (but not for the food itself, in the case of cafeteria services) is an expense that gives entitlement to the tax credit respecting home-support services for seniors.

Expenses (property taxes, electricity, gas, heating and insurance fees) relating to premises in a senior citizens' residence where meals are prepared and served also give entitlement to the credit.

Cost of services

If you wish to claim the tax credit (and therefore need to know the cost of the services), you must inform your landlord, before you enter into or renew a lease, that you, or the person with whom you share your dwelling is 70 or older, or will turn 70 during the period covered by the lease.

In establishing the cost of home-support services that are included in the rent, landlords must assign a reasonable value to eligible services as a whole rather than to each service individually.

Landlords 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).

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