Schedule J: Québec tax credit for home-support services for seniors

What’s in this article?

 

What is this?

Schedule J is used to calculate the refundable tax credit for home-support services for seniors in Québec, who need certain services in order for them to continue to live at home.

Revenu Québec says….

Depending on your place of residence, you may be able to claim the tax credit for a number of occasional home-support services. These services include:

  • help with dressing;
  • help with taking a bath;
  • help with eating and drinking;
  • help moving around within your home;
  • help with preparing meals in your home;
  • meal preparation and delivery by a nonprofit   community organization;
  • care provided by a nurse or a nursing assistant;
  • sweeping, dusting and cleaning;
  • cleaning appliances (oven or refrigerator);
  • cleaning rugs and upholstered furniture;
  • washing and care of clothing, curtains,   bedding, etc. (laundry services);
  • companion sitting;
  • lawn mowing;
  • snow removal;
  • remote monitoring services and GPS tracking   services (not including the cost of purchase or  lease of devices).

 

Am I eligible?

If you are 70 or older at any time in the year, a resident of Québec on December 31st, you can claim a tax credit for expenses incurred to obtain home-support services even if you have no income tax to pay. To do so, complete Schedule J when filing your income tax.

Revenu Québec says…..

Alternatively, you can apply for advance payments of the tax credit using the method listed below that is right for you.

  • Complete form TPZ-1029.MD.7-V, Application for Advance Payments Based on Rent and Services Included in Rent: Tax Credit for Home-Support Services for Seniors.
  • Complete form TPZ-1029.MD.8-V, Application for Advance Payments for Services Included in Condominium Fees: Tax Credit for Home-Support Services for Seniors.
  • Complete form TPZ-1029.MD.9-V, Application for Advance Payments for Occasional Services:  Tax Credit for Home-Support Services for Seniors.
  • Use our Apply for Advance Payments of the Tax Credit for Home-Support Services for Seniors online service, which you can access on our website at www.revenuquebec.ca.

 

What is a dependant senior?

Revenu Québec says a dependant senior is a person who:

  • depends and will continue to permanently depend, for a prolonged and indefinite period, on other people for most of his or her needs and personal care, that is, personal hygiene, dressing, eating, drinking and moving around inside the home (personal mobility and transfers); or
  • needs constant supervision because of a severe mental disorder characterized by an irreversible breakdown in thought activity.

Note: If either of the above situations applies to you, you may be required to provide written certification from a physician confirming that you are a dependent senior. If neither of the above situations applies to you, you are not considered a dependent senior.

 

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, enter your Schedule J by following these steps:

  1. Click the PREPARE tab.
  2. Click the YOUR YEAR IN REVIEW icon. You will find yourself here:
  3. Click 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, click the checkbox labelled Tax credit for home-support services for seniors (Schedule J).
  7. Scroll to the bottom of the page and click Continue.

When you arrive at the page for the Tax credit for home-support services for seniors (Schedule J), enter your information into the tax software.


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