Claiming the tax credit for home-support services for seniors (change in situation during the year) - Detailed method
Test your knowledge
Question 1
Sorry, that's incorrect.
If the individual lives in an apartment building (other than a private seniors’ residence), part of their monthly rent is considered a home-support services expense that qualifies for the credit.
That's correct.
If the individual lives in an apartment building (other than a private seniors’ residence), part of their monthly rent is considered a home-support services expense that qualifies for the credit.
Question 2
Sorry, that's incorrect.
If someone turned 70 in the year, the expenses they paid for services provided as of their 70th birthday qualify for the tax credit.
That’s correct.
If someone turned 70 in the year, the expenses they paid for services provided as of their 70th birthday qualify for the tax credit.
Instructions
- Open the UFile CVITP software
- Review the background information and slips required (tax slips, receipts, etc.). Enter all the necessary information into the required section of the tax software
- Once completed, compare your results with the solution provided
- You don't have the same results? Consult the Reminder of key points of the tax software as needed
- Check out the Takeaway points at the end
Background information
| Family head | Armand Fontaine |
|---|---|
| Social insurance number (SIN) | 000 000 000 |
| Address | 1-123 rue Principale City QC X0X 0X0 |
| Telephone number | 450-444-4444 |
| Date of birth (DOB) | May 18, 1943 |
| Marital status |
Married: Thérèse Lebel since February 14, 1964 SIN: 000 000 000 DOB: May 1, 1945 Address: 11-123 rue Principale City QC X0X 0X0 |
Details
- Armand and Thérèse have lived in a private seniors’ residence since April 1, 2025
- Armand lives in a two-room apartment in the residence
- Thérèse lives in a one-room apartment in another wing of the residence because of her health
- Before April 1, 2025, they both lived in an apartment that cost $700 per month
- Before moving, they paid $1,000 for housekeeping services and $3,000 for an attendant to help Thérèse bathe
- Thérèse has trouble walking and memory loss
- Revenu Québec already approved form TPZ-1029.MD.A-V, Certification of Dependent Senior Status: Tax Credit for Home-Support Services for Seniors, and form TP-752.0.14-V, Certificate Respecting an Impairment. Form TPZ-1029.MD.A-V is dated April 1, 2025
- However, the federal form T2201, Disability Tax Credit Certificate, has not yet been approved by the CRA, therefore, Thérèse will not ask for the disability tax credit on her federal tax return
- At the private seniors’ residence, Armand receives housekeeping and nursing services as well as two meals per day
- Thérèse receives all services offered by the residence as well as three meals per day
- It costs around $750 per month for Armand and $900 per month for Thérèse
- Armand received advance payments of the tax credit for home-support services for seniors totalling $1,540, but only for part of the year. This is why he received an RL-19 slip
- Armand and Thérèse both received an RL-31 slip in their name
- Both are covered by the Quebec prescription drug insurance plan
- Armand is the one applying for the tax credit for home-support services for seniors and the other credits that he and his wife qualify for
Slips Required
T4A(OAS) – Statement of Old Age Security for Armand
Text version for the above image
T4A(OAS) – Statement of Old Age Security
Protected B
Issued by: Service Canada
Fontaine, Armand
1-123 Principale
City QC X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 18: Taxable pension paid: 7,436.16
Box 19: Gross pension paid: 7,436.16
T4A(P) – Statement of Canada Pension Plan Benefits for Armand
Text version for the above image
T4A(P) – Statement of Canada Pension Plan Benefits
Protected B
Issued by: Service Canada
Fontaine, Armand
1-123 Principale
City QC X0X 0X0
Box 20: Taxable CPP benefits: 15,000.00
Box 23: Number of months – retirement: 12
Box 22: Income tax deducted: 500.00
Box 12: Social insurance number: 000 000 000
Box 14: Retirement benefit: 15,000.00
RL-2 – Revenus de retraite et rentes (Retirement and annuity income) for Armand
Text version for the above image
Relevé 2 Revenus de retraite et rentes
Code du relevé: R
Provenance des revenus: RRQ
Box C- Autres paiements: 15,000.00
Box J- Impôt du Québec retenu à la source: 500.00
Numéro d'assurance sociale du bénéficiaire: 000 000 000
Nom et adresse du payeur ou de l'émetteur: Retraite Québec
Nom de famille, prénom et adresse du bénéficiaire:
Fontaine Armand
1-123 Principale
City QC X0X 0X0
RL-19 – Versement anticipés de crédits d'impôt (Advance payments of tax credits) for Armand
Text version for the above image
Relevé 19 Versements anticipés de crédits d'impôt
Code du relevé : R
Box D- Maintien à domicile des aînés: 1,540.00
Numéro d'assurance sociale : 000 000 000
Nom et adresse du destinataire:
Fontaine, Armand
1-123 Principale
City QC X0X 0X0
Nom et adresse du payeur: Revenu Québec
RL-31 – Renseignements sur l'occupation d'un logement (Information about a leased dwelling) for Armand
Text version for the above image
Relevé 31 Renseignements sur l'occupation d'un logement
Box A- Numéro de logement: 76C1B-32670-2B178
Box B- Nombre de locataires ou de sous-locataires qui ont conclu le bail du logement visé à la case C: 01
Box C- Adresse du logement
Box C1- Appartement (numéro de l’unité): 1
Box C2- Numéro: 123
Box C3- Rue: Principale
Box C4- Ville, village ou municipalité: City
Box C5- Code postal: X0X 0X0
Nom et adresse du propriétaire: Résidence privée pour aînés
Nom de famille, prénom et adresse du locataire ou du sous-locataire:
Fontaine, Armand
1-123 Principale
City QC X0X 0X0
T4A(OAS) – Statement of Old Age Security for Thérèse
Text version for the above image
T4A(OAS) – Statement of Old Age Security
Protected B
Issued by: Service Canada
Lebel, Thérèse
11-123 Principale
City QC X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 18: Taxable pension paid: 7,436.16
Box 19: Gross pension paid: 7,436.16
RL-31 – Renseignements sur l'occupation d'un logement (Information about a leased dwelling) for Thérèse
Text version for the above image
Relevé 31 Renseignements sur l'occupation d'un logement
Box A- Numéro de logement: 76C1B-32670-2B178
Box B- Nombre de locataires ou de sous-locataires qui ont conclu le bail du logement visé à la case C: 01
Box C- Adresse du logement
Box C1- Appartement (numéro de l’unité): 11
Box C2- Numéro: 123
Box C3- Rue: Principale
Box C4- Ville, village ou municipalité: City
Box C5- Code postal: X0X 0X0
Nom et adresse du propriétaire: Résidence privée pour aînés
Nom de famille, prénom et adresse du locataire ou du sous-locataire:
Lebel, Thérèse
11-123 Principale
City QC X0X 0X0
Reminder of key points of the tax software
Note:
To access complete instructions on the various steps of entering data into the software, click on the title of each section below.
Armand’s interview
- Click Revenu Québec questions in the left-side menu
- Select Yes for the question Do you wish to apply for the Quebec solidarity tax credit?
- Click Solidarity tax credit in the left-side menu
- Complete section A. Information about you based on Armand's situation:
- Select Tenant or subtenant (RL-31) for the question Were you or your spouse tenants (received a RL-31 slip) or owners on December 31, 20XX?
- Select the option Your name for Please select to whom a RL-31 was issued, and answer the following questions as per the RL-31 slip
- For section B. Information about your spouse:
- Select Yes for the question Did you have a spouse on December 31, 20XX?
- Select No for the question Did you live with your spouse on December 31, 20XX?
- Select No for the question Was his or her principal residence located in a northern village?
Tax credit for home-support services for seniors - Apartment building
- Click Senior home support in the left-side menu
- In the Situations section, click the + sign next to You lived in an apartment building (other than a private seniors’ residence)
- Select No for the question Did you live in the same dwelling throughout 20XX?
- Select No for the question Are you considered a dependent senior?
- Select Yes for the question Is your spouse on December 31 (if applicable) considered a dependent senior?
- For the statement If Yes, enter the date when your spouse became a dependent senior, enter 01-04-2025
- Select Yes for the question Have you transmitted the information regarding the renewal of advance payments for 20XX to Revenu Québec?
- In the Eligible expenses section, enter the rent information as follows:
- Monthly rent (your share) for the first month of 20XX in this apartment, enter $700.00
- Select the first month of 20XX that you paid this rent, select January
- Number of months in 20XX that you paid this rent, enter 3
- Did you live with one or more co-tenants? (Do not consider your spouse), select No
- In the Cost of home-support services not included in rent section, enter the following information:
- Housekeeping, grounds maintenance and snow removal services, enter $1,000.00
- Personal care services and meal delivery (…), enter $3,000.00
Tax credit for home-support services for seniors - Seniors’ residence
- Click Senior home support in the left-side menu
- In the Situations section, click the + sign next to You lived in a private seniors’ residence
- In the first section, answer the questions the same way you answered them for the You lived in an apartment building (other than a private seniors’ residence) situation
- In the table, enter the following information for the months of April to December:
- Enter $750.00 into the Monthly rent column
- Tick the boxes in the Housekeeping service column
- Enter 2 in the Meal service (# meals) column
- Tick the boxes in the Nursing service column
Tax credit for home-support services for seniors - Spouse, senior’s residence
- Click Senior home support in the left-side menu
- In the Situations section, click the + sign next to Private seniors’ residence for your spouse who lived in another apartment or room from you
- In the table, enter the information as follows:
- For the months of January, February and March, tick the boxes in the NON eligible month column.
- For the rest of the months:
- Enter $900.00 into the Monthly rent column
- Tick the boxes in the Laundry service and Housekeeping service columns
- Enter 3 into the Meal service (# meals) column
- Tick the boxes in the Nursing service and Personal care service columns
Additional steps to consider
Ensure that you have:
- answered the questions related to the Quebec prescription drug insurance plan
- entered the amounts from the T4A(OAS) slip
- entered the amounts from the T4A(P) and RL-2 slips
- entered the amounts from the RL-19 slip
Thérèse’s interview
- Click Revenu Québec questions in the left-side menu
- Select Yes for the question Do you wish to apply for the Quebec solidarity tax credit?
- Click Solidarity tax credit in the left-side menu
- Answer the questions the same way you answered them for Armand, as per Thérèse’s RL-31 slip.
Amount for a severe and prolonged impairment in mental or physical functions
- Click Medical, disability, caregiver in the left-side menu
- In the Disability deductions, caregiver section, click the + sign next to Infirmity and Disability amounts claim for yourself* (line 31600)
- Enter the applicable information in the Name or description of infirmity: field
- Select Do not claim disability amount for the question Are you eligible for the disability amount on federal line 31600?
- Select No for the question Does this infirmity provide entitlement to the Canada caregiver amount?
- Select Claim disability amount (default) for the question Are you eligible for the amount for a severe and prolonged impairment in mental or physical functions on Quebec line 376?
- Select Needs daily assistance – not living together for the question Does the person need assistance to perform a basic activity of daily living? (Certified by a health professional on line 46 of Form TP-752.0.14-V)
- Select Let MaxBack decide for the first two questions in the Special rules when claiming the disability amount and attendant care as medical expenses section
- Select No for the question Does CRA already have an approved T2201 form for this disability?
Additional steps to consider
Ensure that you have:
- Answered the questions related to the Quebec prescription drug insurance plan
- Entered the amounts from the T4A(OAS) slip
Takeaway points
Solidarity tax credit
- Exceptionally, Armand and Thérèse are both eligible for the solidarity tax credit because their separation is involuntary
- They can receive the basic amount under the QST component as well as the housing component
Quebec prescription drug insurance plan premium
- Armand and Thérèse are exempted from paying the Quebec prescription drug insurance plan premium, which is calculated based on their income
Age amount or Amount for retirement income
- Armand and Thérèse qualify for the federal and provincial age amount, Armand also qualifies for the amount for retirement income (provincial)
Tax credit for home-support services for seniors
- In calculating the credit for Armand and Thérèse, the software will take into account the fact that they successively lived in an apartment and then a private seniors’ residence during the year
- The calculations will be shown in Schedule J of Armand’s Quebec income tax return because he applied for the credit for the couple, even if he and his spouse are involuntarily separated
Advance payments of the tax credit for home-support services for seniors (RL-19 slip)
- Since Armand and Thérèse are both 70 or over and lived in Quebec on December 31, they are eligible for the tax credit for home-support services for seniors, and one of them can apply for advance payments of the credit (they will be sent an RL-19 slip)
T4A(OAS) slip
- The T4A(OAS) slip must be used to enter Old Age Security (OAS) pension amounts when filing the federal and provincial tax returns, there is no equivalent Quebec tax slip
- The OAS pension does not give entitlement to the pension income amount (federal) or the amount for retirement income (provincial)
T4A(P) and RL-2 slips
- The software does not have a box 20, while the T4A(P) slip starts with this box, this is normal, once you have entered the amounts in boxes 14, 15, 16, 17, 18 and 19, the software will calculate the total for box 20.