Tax advice

Home-Support Services Tax Credit for Seniors

Here’s a clear summary of the Québec Home-Support Services Tax Credit for Seniors depending on the living situation. This credit reduces the cost of home-support services for people aged 70 and over.

1. Seniors’ residence (RPA)

Services included in rent (meals, housekeeping, laundry, personal care, security, etc.) are eligible.
Revenu Québec publishes an official list of eligible services for each residence (provided by the manager).
The credit is calculated automatically if the RL-31 slip or the residence’s attestation is provided.
Rate (2025): 36% of eligible expenses (up to certain limits).

2. Rental apartment (non-RPA)

The senior can claim the credit on services paid in addition to rent (housekeeping, laundry, meal delivery, personal assistance, etc.).
Invoices must be kept (from service companies).
The base rent (housing only) is not eligible.

3. Condo (co-ownership)

Same principle as rental: only paid support services are eligible (housekeeping, care, exterior maintenance, meals, etc.).
Part of condo fees may qualify if they cover services (e.g. cleaning of common areas, landscaping).
Must be documented by the condo board or invoices.

4. Own single-family home

Only services purchased from third parties are eligible (cleaning, personal care, meal preparation, lawn care, snow removal, etc.).
Mortgage, municipal taxes, utilities (heat/electricity) are not eligible.

5. CHSLD (long-term care facility)

In a public or government-funded CHSLD, most services are already subsidized.
The credit is reduced or non-existent.
In a private, non-funded CHSLD, certain extra services (housekeeping, personal care) may qualify, but it’s limited.

In summary:

The credit is 36% of eligible expenses for people aged 70+.
The credit is gradually reduced once family income exceeds about $65,000.
In a seniors’ residence, the calculation is simplified (the attestation provides the amounts).
In a rental, condo, or house, you must keep and claim invoices.
In a public CHSLD, the credit is basically nil.

Comparative Table

Home-Support Services Tax Credit for Seniors (Québec)

Living situation	Eligible services	Key points	Example (10,000 $ of eligible services)
Seniors’ residence (RPA)	Meals, housekeeping, laundry, personal care, security, leisure (per attestation)	Attestation provided by the residence. Simplified calculation by Revenu Québec.	Credit = $3,600 (36% × $10,000)
Rental apartment (non-RPA)	Housekeeping, meal delivery, personal assistance, laundry, outdoor maintenance	Base rent is not eligible. Invoices required.	Credit = $3,600 if invoices total $10,000
Condo (co-ownership)	Paid services (cleaning, care, maintenance) + portion of condo fees for services (e.g. cleaning common areas)	Must be supported by condo board or invoices.	Credit = $3,600 if $10,000 eligible
Single-family home	Paid services: cleaning, personal care, meals, outdoor work	Mortgage, taxes, utilities not eligible.	Credit = $3,600 if invoices = $10,000
Public/regulated CHSLD	Very limited (most services already subsidized)	Often nil or very small.	Often $0
Private, non-funded CHSLD	Certain extra billed services (cleaning, care)	Eligibility limited.	Variable (e.g. $5,000 → $1,800 credit)

General rate: 36% of eligible expenses.
Gradual reduction if family income > $65,000.
Annual maximums apply depending on age and situation (indexed yearly).

Comparative Scenario

Example: Senior aged 72, living alone, with annual income of $60,000 (so no reduction of credit).
Applicable rate: 36% of eligible expenses.

Living situation	Gross monthly cost	Eligible services for credit	Annual eligible amount	Tax credit (36%)	Net cost after credit
Seniors’ residence (RPA)	$2,000 (includes meals, cleaning, security, basic care)	$1,200/month (per attestation)	$14,400	$5,184	$18,816/year ($1,568/month)
Rental apartment (non-RPA)	$800 rent + $500 services (cleaning, meals, help)	$500/month	$6,000	$2,160	$13,440/year ($1,120/month)
Condo	$300 condo fees + $400 services	$400/month	$4,800	$1,728	$12,072/year ($1,006/month)
Single-family home	$600 services (cleaning, outdoor, meals, assistance)	$600/month	$7,200	$2,592	$11,608/year ($967/month)
Public CHSLD	$2,000 (standard contribution)	$0	$0	$0	$24,000/year ($2,000/month)
Private non-funded CHSLD	$2,500 housing + $300 extra services	$300/month	$3,600	$1,296	$31,404/year ($2,617/month)

Key takeaways

In a seniors’ residence, part of rent qualifies → big credit, reduces net cost.
In a rental, condo, or house, invoices for services yield proportional credit → lower real cost.
In a public CHSLD, credit is nil since government already covers services.
In a private CHSLD, only extra services qualify → limited credit.

See Home care Home care (pdf), Home care (xls)

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