Québec independent living tax credit for seniors

What’s in this article?

 

What is this?

You may be entitled to an Independent Living Tax Credit for Seniors for expenses you paid, as a senior, in order to continue to live independently. This is a refundable tax credit that is equal to 20% of the total of the following expenses:

  • The portion of the expenses that is over $500 for the purchase or lease and installation of eligible equipment or fixtures;
  • Expenses paid for stay(s) in a functional rehabilitation transition unit.

To claim this tax credit, complete Part E of Schedule B: Tax Relief Measures.

 

Am I eligible?

Revenu Québec says…

You may be entitled to this refundable tax credit if, for the year covered by the claim, you met the following requirements:

  • You were a resident of Québec on December 31.
  • You were 70 or older on December 31.
  • You incurred expenses for either or both of the following:

These expenses must have been paid by you or your spouse.

 

Expenses paid for purchase or lease and installation of eligible equipment or fixtures that quality include:

  • a device designed to assist a person in getting on or off a toilet;
  • a device designed to assist a person in getting into or out of a bathtub or shower;
  • a walk-in bathtub or a walk-in shower;
  • a mechanized, rail-mounted chair lift designed to carry a person up or down a stairway;
  • a person-centered remote monitoring device, such as an emergency call device (“panic button”), a device for remotely measuring various physiological parameters, or a device for remotely supervising the taking of medication;
  • a personal GPS locator;
  • a hospital bed.

If you stayed in a functional rehabilitation unit, you can claim expenses paid in the first 60 days of a given stay. There is no limit on the number of stays.

You cannot claim the tax credit for any expenses that were reimbursed or were used to calculate another refundable or non-refundable tax credit. For example, if you are claiming the expense for a hospital bed under medical expenses, you cannot claim the same expense for your Independent Living Tax Credit for Seniors.

 

Where do I claim this?

Important: Before you begin, ensure that you told us that you lived in QUÉBEC on December 31st of the 2015 tax year, in H&R Block’s tax software. To do this:

  1. Click the HOME tab.
  2. Click the ABOUT YOU icon, and click the Your residence link. You will find yourself here:

Once you have confirmed your residence location, claim the independent living tax credit for seniors amount by following these steps:

  1. Click the PREPARE tab.
  2. Click the YOUR YEAR IN REVIEW icon. You will find yourself here:
  3. Select the checkbox labelled I received retirement income or I was retired or over 65.
  4. Scroll to the bottom of the page and click Continue.
  5. Click the RETIREMENT INCOME icon. You will find yourself here :
  6. Under the TRANSFERS AND CREDITS heading, select the checkbox labelled Independent living tax credit for seniors.
  7. Scroll to the bottom of the page and click Continue.

When you arrive at the page for the Independent living tax credit for seniors, enter your information into the tax software.

 

Where can I learn more?