Tax credits for home-support services

Are your parents aging and wishing they could remain at home? Does a member of your family require home care? Governments offer tax credits under certain conditions. Here are some possible scenarios.

Home support services for seniors - Quebec

The purpose of this refundable tax credit, of up to $8,925 per person per year, is to delay or prevent the need for care in the public health and social services system by reimbursing 35% of eligible home support expenses.

You can get a refundable tax credit when you care for someone aged 70 or over. Eligible expenses paid by a spouse under age 70 when the other spouse is over age 70 are accepted. For independent persons, the credit is reduced when the family income exceeds $57,400.

Examples of eligible services

  • Daily activities (i.e., bathing, dressing)
  • Meals (i.e., assistance in preparing meals, "meals on wheels")
  • Supervision (i.e., night supervision)
  • Nursing care
  • Upkeep of home and of clothing
  • Grounds maintenance, snow removal
  • Delivery (i.e., groceries, medicine)
  • Civic support services (i.e., accompaniment outside the home)

To be considered eligible, these services must be billed and provided by a person who is neither a spouse or a dependent, nor a caregiver. A portion of the rent and condominium fees attributable to these services is also eligible.

Caregiver of a close relative - Federal, Quebec and Ontario

This credit is granted to persons regularly and consistently caring for a close relative, including their spouse.

Since 2017 in Canada and Ontario, the close relative must have a disability and be in your care. You are no longer required to be living with the close relative.

Until 2017 in Quebec, you had to be living with the close relative for at least 365 consecutive days, including 183 days in the year. As of 2018, you do not have to be living with the disabled close relative in order to receive the tax credit.

To find out more about the definition of "close relative," refer to your income tax returns.

Respite of caregivers - Quebec

If you live with a close relative who has a significant disability, you are eligible to receive a refundable tax credit for specialized respite services when you pay for a replacement to provide care and supervision for your close relative.

The tax credit is equal to 30% of the total expenses you incurred in the year, up to $5,200, for a maximum tax credit of $1,560 per year.

In-home volunteer respite services – Quebec

You can claim a refundable tax credit if you have provided, as a volunteer, home respite services to the caregiver of a person with a significant long-term disability. Your unpaid services must be provided at the home of the care recipient. To find out more about eligible services, refer to your Quebec income tax return. The following persons are not eligible:

  • the spouse of the care recipient
  • the father, mother, child, brother or sister of the care recipient, or the spouse of these persons

For 2018, this tax credit of up to $700 is based on the number of hours of service you have provided as a volunteer to the same care recipient during the year. Caregivers are responsible for dividing the $1,500 in annual credits among volunteers who provided respite services.

Home accessibility - Federal

To be eligible for this tax credit, you must be 65 years of age or older, or have a disability. A spouse or close relative living with the qualifying individual is also eligible.

Eligible expenses of up to $10,000 must relate to renovation work and equipment acquired to help improve accessibility and safety at home. Renovations and alterations must be of an enduring nature and integral to the dwelling.

Examples of eligible expenses

  • Wheelchair ramp
  • Walk-in bathtub, walk-in shower
  • Support bar

Purchase or rental to help seniors continue living independently - Quebec

This refundable tax credit may be claimed for expenses paid in the year, in excess of $250 for 2018 for the purchase or rental, including installation, of equipment intended to be used in the place of residence. You must be 70 years of age or older to be eligible.

Examples of eligible equipment for 2018

  • Emergency call device and remote monitoring device
  • Walk-in bathtub, walk-in shower
  • A hospital bed
  • A walker, non-motorized wheelchair

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