Seniors

There are a number of tax benefits based on your age at the end of the year. For example:

• Once you turn 60, you could claim the tax credit for career extension if you earned eligible work income.

• Once you turn 65, you may be eligible for:
  • the age amount
  • the deduction for retirement income transferred to a spouse
  • the grant for seniors to offset a municipal tax increase

• Once you turn 70, you can claim the following refundable tax credits:
  • the tax credit for home-support services for seniors
  • the independent living tax credit for seniors
  • the senior assistance tax credit

Note that conditions apply for all these tax benefits.

To claim the tax credit for home-support services for seniors, you must:

• be 70 or over
• live in Québec at the end of the year for which you’re claiming the credit 

If you meet the two conditions, you can claim the tax credit, regardless or your level of autonomy.

If you turned 70 during the year, only the expenses paid for services rendered as of your 70th birthday qualify for this credit.

Complete Schedule J of your income tax return and, if applicable, form TP-1029.61.MD-V, Expenses Included in Rent at a Private Seniors’ Residence - Tax Credit for Home-Support Services for Seniors, and attach them to your income tax return.

If you want to benefit from your tax credit faster, you can claim it in advance by applying for advance payments.

If you meet the requirements, you can apply to receive advance payments of the tax credit:

• in My Account for individuals
• by completing the form(s) below applicable to your situation:
  • Application for Advance Payments Based on Rent and Services Included in Rent: Tax Credit for Home-Support Services for Seniors (form TPZ-1029.MD.7-V)
  • Application for Advance Payments for Services Included in Condominium Fees: Tax Credit for Home-Support Services for Seniors (form TPZ-1029.MD.8-V)
  • Application for Advance Payments for Occasional Services: Tax Credit for Home-Support Services for Seniors (form TPZ-1029.MD.9-V)

Services eligible for the tax credit for home-support services for seniors vary according to where you live. You can claim the credit if you paid for eligible services, such as:

• personal assistance services related to:
  • daily dressing, personal hygiene, eating and drinking activities
  • meals
  • nursing care
  • help going to the pharmacy or grocery store or going to vote
• maintenance and supply services related to:
  • grocery or prescription drug delivery
  • help washing curtains and linens
  • housekeeping
  • grounds maintenance, such as snow removal and pool maintenance

Yes. If you’re a senior living in an apartment (not a private seniors’ residence), you can claim the tax credit for:

• eligible services included in your rent (the expenses related to these services are based on a percentage of your rent)
• eligible services not included in your rent

Eligible services included in your rent

If you live in an apartment building, we consider that 5% of your monthly rent is an expense made to obtain home-support services. This expense entitles you to the tax credit. The important points are as follows:

• The minimum eligible rent used for the calculation is $600 per month. If your monthly rent is less than $600, you are still eligible for the tax credit. You just have to calculate the credit as if your rent were $600.
• The maximum eligible rent used for the calculation is $1200 per month. If your monthly rent is more than $1200, you are still eligible for the tax credit. You just have to calculate the credit as if your rent were $1200.

Eligible services not included in your rent

If you or your spouse paid for eligible services that are not included in your rent, you can claim the tax credit for these services.

These services may include:

• housekeeping services such as:
  • sweeping
  • dusting
  • cleaning floors, rugs and upholstered furniture (sofas and armchairs)
• grocery delivery
• meal preparation and delivery such as:
  • help preparing meals in your dwelling
  • meal preparation and delivery by a non-profit community organization (e.g. Meals on Wheels)

You can claim the credit if you are a senior with a low income. To qualify, you or your spouse must have been 70 or over on December 31, 2023. In addition, on December 31, 2023, you must have been resident in Québec, and you or your spouse must have been a Canadian citizen or have had recognized residence status for the purposes of the credit (note that even if you meet these conditions, some specific situations may render you ineligible for the credit).

The maximum amount was increased for the 2023 taxation year to $2,000 per eligible individual 70 or over. If you and your spouse are eligible and 70 or over on December 31, 2023, the amount for your couple could be as much as $4,000.

To claim the senior assistance tax credit, you (and your spouse on December 31, 2023, if applicable) must file an income tax return. If you do not claim the credit in your income tax return, we will calculate the credit you may be entitled to for you.

We can pay the credit in spring 2024 after you file your income tax return.

If you are eligible but owe income tax, the credit will be used to reduce your balance due.

The senior assistance tax credit is based on your family income and marital status on December 31, 2023.

You may be eligible for the maximum amount if your family income does not exceed:

• $25,755, if you did not have a spouse on December 31, 2023; or
• $41,885, if you had a spouse on December 31, 2023.

The credit is reduced by 5.16% of the part of your family income that is over:

• $25,755, if you did not have a spouse on December 31, 2023; or
• $41,885 if you had a spouse on December 31, 2023.

Even if you meet the other eligibility requirements, you (or your couple) will not be entitled to the credit if your family income equals or exceeds the maximum family income for your situation.

To be eligible, you must have met the following requirements at the end of the year:

• You were 60 or over.
• You lived in Québec.
• Your eligible work income was over $5,000.

The amount of the tax credit is based on your eligible work income. To calculate it, complete form TP-752.PC-V, Tax Credit for Career Extension, and file it with your tax return.

Your eligible work income (which includes employment income and net business income) must be over $5,000.

If you’re 60 to 64, the limit on eligible work income is $10,000, for a maximum tax credit of $1,540.

If you’re 65 or over, the limit is $11,000, for a maximum tax credit of $1,650. The tax credit may be reduced if your eligible work income is above a certain threshold.

Yes. At 65, you’ll be automatically registered for the Quebec public prescription drug insurance plan. However, if you’re still eligible for basic prescription drug coverage under a private plan (contact your insurer to find out), you can choose to cancel your registration for the public plan.

If your private insurance only provides complimentary coverage, you’ll still have to pay a premium for the public plan.

If you were 65 or over at the end of the year and had a spouse on December 31 (regardless of their age), the two of you can jointly decide to include up to 50% of your eligible retirement income in your spouse’s income. To make the transfer, complete Schedule Q of your income tax return.

Even if you don’t have any income to report or income tax to pay, you should still file your income tax return to take advantage of assistance programs and tax benefits.

Yes. If your tax situation is simple, you could qualify for the free income tax assistance program. A volunteer will help you complete your income tax returns so that you can get the tax credits you’re eligible for.

If you get a suspicious message, contact the Canadian Anti-Fraud Centre and contact us.

Instalment payments are partial payments you make throughout the year to pay your income tax and any contributions or premiums, such as those to:

• the Québec Pension Plan
• the health services fund
• the Québec prescription drug insurance plan
• the Québec parental insurance plan

Instalment payments reduce the income tax you may have to pay after you file your annual income tax return. To determine whether you need to make instalment payments, we make a series of calculations based on your income. For more information, see Income Tax Instalments – Seniors on our website.

If you have multiple sources of income, you can ask for more money to be taken out for income tax. This can prevent a surprise tax bill after you file. For more information, see the form for requesting additional source deductions of income tax.