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 can 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
  • the tax credit for seniors’ activities (the registration fees must have been paid before December 31, 2022)

Note that conditions apply for all these tax benefits.

You can claim the credit if you’re 70 and over and live in your own house, an apartment or a private seniors’ residence. It helps you cover some home-support services.

In 2022, the tax credit is equal to 36% of the eligible expenses you paid in the year, though it may be reduced if your family income exceeds a certain limit.

Complete Schedule J of your income tax return.

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

• in My Account for individuals
• by completing the Application for Advance Payments for Occasional Services: Tax Credit for Home-Support Services for Seniors (form TPZ-1029.MD.9-V)

You can claim the tax credit for home-support services for seniors if you paid for eligible services such as:

• housekeeping, grounds maintenance and snow removal
• help with dressing and personal hygiene
• some meal services
• nursing services

The tax credit will increase by 1% per year until 2026. In 2022, the tax credit rate increased from 35% to 36%.  

For seniors living in an apartment building (not a private seniors’ residence), the following changes apply as of 2022:

The maximum monthly rent for calculating your eligible expenses has increased from $600 to $1,200/month. There is now a $600 minimum monthly rent for calculating your eligible expenses. If your rent is less than that, the credit will be calculated as if it were $600. You can get the tax credit based on the $600 minimum automatically if we have all the required information. If your rent is over $600, you must complete Schedule J.

If your income is low, this tax credit can be paid automatically, even if you don’t claim it in your income tax return.

You may be eligible for the senior assistance tax credit if, at the end of the year:

• You lived in Québec.
• You or your spouse was a Canadian citizen or had a recognized residence status.
• You or your spouse was 70 or over and filed an income tax return.

If you are 70 or over on December 31, 2022, the maximum amount increases from $400 to $2,000 if you’re an eligible senior living alone or with a spouse who is not an eligible senior, and from $800 to $4,000 if both you and your spouse are eligible seniors.

Since the maximum amount was increased for 2022, it can be paid in spring 2023 after you file your 2022 income tax return.

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 $1,500.

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.