Reporting advance payments and claiming the tax credit for home-support services for seniors (no-calculation method)
Test your knowledge
Question 1
That's correct
The T4A(OAS) slip is the only tax slip for the OAS pension and the GIS. It includes a copy for the federal tax return and another for the Quebec income tax return.
Sorry, that's incorrect
The T4A(OAS) slip is the only tax slip for the OAS pension and the GIS. It includes a copy for the federal tax return and another for the Quebec income tax return.
Question 2
That's correct
Neither the OAS nor the GIS qualify for the pension income amount (federal) or the amount for retirement income (Quebec).
Sorry, that's incorrect
Neither the OAS nor the GIS qualify for the pension income amount (federal) or the amount for retirement income (Quebec).
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
| Category | Information |
|---|---|
| Family head | Alphonse Bouchard |
| Social insurance number | 000 000 000 |
| Address | 123 rue Principale City QC X0X 0X0 |
| Telephone number | 450-444-4444 |
| Date of birth | May 18, 1943 |
| Marital status | Widowed |
Details
- Alphonse lives alone in a private seniors residence
- His income was from the Old Age Security (OAS) pension and the Guaranteed Income Supplement (GIS)
- He is covered by the Quebec prescription drug insurance plan and received free prescription drugs all year
- He received advance payments of the tax credit for home-support services for seniors (RL-19 slip) for all the services included in his rent
Slips required
T4A(OAS) – Statement of Old Age Security
Text version for the above image
T4A(OAS) – Statement of Old Age Security
Protected B
Issued by: Service Canada
Bouchard, Alphonse
123 Principale
City QC X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 18: Taxable pension paid: 9,701.40
Box 19: Gross pension paid: 9,701.40
Box 21: Net supplements paid: 13,173.00
RL-31 – Renseignements sur l'occupation d'un logement (Information about a leased dwelling)
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 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:
Bouchard, Alphonse
123 Principale
City QC X0X 0X0
RL-19 – Versement anticipés de crédits d'impôt (Advance payments of tax credits)
Text version for the above image
Relevé 19 Versements anticipés de crédits d'impôt
Box D – Maintien à domicile des aînés: 540.00
Numéro d'assurance sociale: 000 000 000
Nom et adresse du destinataire:
Bouchard, Alphonse
123 Principale
City QC X0X 0X0
Nom et adresse du payeur: Revenu Québec
Solution
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.
-
Alphonse's interview
Amount for a person living alone
- Click Revenu Québec questions in the left-side menu
- Select Yes for the question Are you eligible for the Quebec amount for a person living alone?
Quebec prescription drug insurance plan premium
- Click Quebec prescription drug insurance plan in the left-side menu
- Select 4 – Exceptions, Québec prescription drug insurance plan, all year for the statement Specify the situation that applied to you in 20XX for the purpose of the Quebec prescription drug insurance:
- Select Yes for the question Were all your medications free throughout 20XX because of the amount you received as a Guaranteed Income Supplement (GIS)?
- Select Age + 65, and L.148 > 12,221$ [code 27] for the statement Specify the exception(s) that applied to you in 20XX:
- Click Other information slips in the left-side menu
- In the Information from other T-slips section, click the + sign next to RL-19 – Advanced payments and enter the corresponding amount on the slip into the corresponding field
Tax credit for home-support services for seniors
- Click Senior home support in the left-side menu
- In the Situations section, click the + sign next to Credit for home-support services – no calculation (advanced payment same as tax credit)
- Select Private seniors' residence for the statement Select the type of dwelling for which the advance payment was received
- Select No for the question Are you considered a dependent senior?
- Select Yes for the question Have you transmitted the information regarding the renewal of advance payments for 20XX to Revenu Québec?
- Select No for the question Do you wish to claim home support services not included so that the government calculates the additional tax credit?
- Click T4A, T4FHSA and pension income in the left-side menu
- In the T4A, T4FHSA and pension income section, click the + sign next to T4A(OAS) – Old age security pension income and enter the corresponding amounts on the information slip into the corresponding fields
Additional step to consider:
- Ensure that you have answered the questions related to the solidarity tax credit
Takeaway points
T4A(OAS) slip
- The T4A(OAS) slip is the only tax slip for the OAS pension and the GIS. There is no equivalent Quebec slip
- Neither the OAS pension nor the GIS qualify for the pension income amount (federal) or the amount for retirement income (Quebec)
Age amount
- Alphonse is entitled to both the federal and Quebec age amounts
Amount for a person living alone
- Alphonse is also entitled to the amount for a person living alone, since he maintained and ordinarily resided in a dwelling alone throughout the year
Solidarity tax credit
- Regarding the solidarity tax credit, Alphonse is entitled to the basic amount, the amount for a person living alone and the housing amount
Quebec prescription drug insurance plan premiums
- Alphonse received free prescription drugs all year because of the Guaranteed Income Supplement (GIS). Given his age and marital status, he is exempt from paying the Quebec prescription drug insurance plan premium
Tax credit for home-support services for seniors – Advance payments (RL-19)
- Since Alphonse is over 70 and was residing in Quebec on December 31, he is entitled to the tax credit for home-support services for seniors. Because of his situation, he can use the no-calculation method to claim the tax credit for home-support services for seniors.