Tax Credit for Home-Support Services for Seniors in Québec (2025–2026): Complete Guide

The tax credit for home-support services for seniors (CMD) is a refundable Québec tax credit that allows individuals aged 70 and older to recover up to 39% of eligible expenses for home-support services. Whether you live in your own house, an apartment, a condo, or a private seniors’ residence (RPA), this credit can significantly reduce the net cost of your services. Visavie, a senior living advisory service since 1988, presents this complete guide to help you get the most out of it.

Reimbursement rate: 39% (rising to 40% in 2026) • Autonomous cap: $19,500 • Non-autonomous cap: $25,500

Max credit (autonomous): ~$7,605 • Max credit (non-autonomous): ~$9,945

Family income reduction threshold: $71,010 • Minimum age: 70 by December 31, 2025

How to apply: Schedule J with your tax return or advance monthly payments via direct deposit

The tax credit for home-support services for seniors (CMD) has been enhanced annually since 2022. Here are the parameters confirmed by Revenu Québec for tax year 2025:

• • The reimbursement rate is now 39% of eligible expenses (up from 38% in 2024). It will rise to 40% in 2026.
  • The cap for eligible expenses is $19,500 for an autonomous senior (max credit ~$7,605) and $25,500 for a non-autonomous senior (max credit ~$9,945).
  • The family income reduction threshold increases to $71,010 (up from $69,040 in 2024).

To qualify for the tax credit for home-support services for seniors, you must meet two conditions as of December 31, 2025: be aged 70 or older, and be a resident of Québec. The credit applies regardless of your level of autonomy — whether you are autonomous, experiencing mild loss of autonomy, or non-autonomous.

Note: If you turned 70 during 2025, only expenses paid for services provided on or after your birthday are eligible.

Important: This is a refundable credit, meaning you can receive it even if you owe no income tax. If you live in a private seniors’ residence (RPA), you are also entitled to the credit for eligible services included or not included in your rent.

Eligible expenses include costs for home care services that support your independence. Keep all invoices to justify your expenses. Physical goods (clothing, equipment) are not eligible.

Here are the main eligible services for tax year 2025:

• • Meal preparation or delivery by community organizations.

• • Home health care, including nursing and personal care services.

• • Maintenance services (cleaning, snow removal, yard care).

• • Surveillance and security to ensure the well-being of seniors. Includes medical alert systems and personal GPS locators.

• • Laundry and linen care (an often-overlooked eligible service).

• • Civic support (help going to vote, completing forms and applications).

If you live in a private seniors’ residence, a portion of the services included in your rent may be eligible for the credit. Revenu Québec uses correspondence tables that assign a value to the various home support services paid from the rent. The maximum percentage of rent that qualifies varies:

• • 65% of rent for an autonomous person living alone

• • 75% for a non-autonomous person living alone

• • 70% for a couple where both spouses are autonomous and aged 70+

• • 80% for a couple where at least one spouse is non-autonomous

Ask your residence for a detailed breakdown of rent versus services. Our Visavie advisors can help you understand these calculations at no charge.

• Homeowners or Renters: : You are eligible regardless of your status. The eligible amount is calculated based on your circumstances.

• Condo Owners: You can include shared services between co-owners (common area maintenance, snow removal). Form TPZ-1029.MD.5 is required (provided by your co-ownership syndicate).

• Renters:if you live in an apartment building (excluding RPPs), 5% of your monthly rent is automatically eligible. The minimum rent considered is $600 and the maximum is $1,200.

• Residents of a seniors’ residence (RPA) : you benefit from the credit for eligible services included in your lease and for occasional services paid for separately. See “Eligible RPP Expenses” above.

The amount of the credit depends on your annual income, your family situation, and the total eligible expenses.

You can use the tool offered by Revenu Québec to make the calculation: Revenu Québec calculator

There are two ways to apply:

1. At the end of the tax year Complete Schedule J when you file your income tax return.

2. In advance payments You can request monthly payments by direct deposit. You have until December 1 of the current year to request advance payments.

If you have a spouse and are both eligible, only one of you can claim the couple’s credit. The amount will be the same, regardless of who makes the claim.

Monique pays $200/month for housekeeping and snow removal, for a total of $2,400/year. She is self-sufficient and her family income is $45,000. Estimated credit: $2,400 × 39% = $936/year. This amount will be reimbursed in full, since the credit is refundable.

Robert lives in a private seniors’ residence where his monthly rent is $3,200, a significant portion of which includes eligible services (meals, maintenance, personal care). According to Revenu Québec tables, approximately 75% of his rent corresponds to eligible services, i.e. $2,400/month or $28,800/year. Since the ceiling for a non-independent person is $25,500, the maximum credit is $25,500 × 39% = ~$9,945. Since her income is less than $71,010, no reduction applies.

Lise and Jean are both self-sufficient and live in an apartment with a rent of $1,100/month. 5% of their rent is automatically eligible, i.e. $55/month or $660/year. They also pay $150/month for domestic help ($1,800/year). Total eligible expenses: $2,460. Estimated credit: $2,460 × 39% = ~$959.

• • Don’t ask for advance payments Many seniors wait for their income tax return, when they could be receiving their credit monthly by direct deposit.

• • Do not keep invoices Keep all supporting documents for eligible services (itemized invoices, receipts, breakdown of rent).

• • Confusing the CMD with the federal medical expense deduction The same expenses cannot be claimed in both places. Choose the most advantageous.

• • Don’t ask your RPP for a rent breakdown Without this detail, you risk missing out on hundreds of dollars in credit.

• • Forget occasional services Even occasional services (snow removal, window washing) are eligible if billed by a contractor or employee.

In addition to the home-maintenance credit, there are a number of other programs that can ease the burden on Quebec seniors:

• • Tax credit for support to seniors – up to $2,000 per eligible person (Revenu Québec)

• • Old Age Security (OAS) pension and Guaranteed Income Supplement (GIS) – federal basic income for low-income seniors (canada.ca)

• • Quebec Pension Plan (QPP) – monthly retirement pension with progressive improvements (rrq.gouv.qc.ca)

• • Home Accessibility Tax Credit (HATC) – for age-friendly renovations (ARC)

• • Shelter Allowance Program – rental assistance for low-income households (Revenu Québec)

For a complete overview of all available financial aid, see our page Financial assistance

Disclaimer– The information contained in this article is provided for informational purposes only and does not constitute tax, financial or legal advice. Although Visavie strives to present accurate and up-to-date information, amounts, rates, eligibility criteria and terms and conditions of government programs are subject to change without notice. Visavie is not an accounting or tax services firm. Before making any decision based on the contents of this article, we recommend that you consult a Chartered Professional Accountant (CPA), tax professional or qualified financial advisor. Visavie assumes no responsibility for errors, omissions or consequences arising from the use of the information presented.