Today, in 2025, living in the comfort of home for as long as possible is a desire expressed by many seniors as they approach retirement. Thankfully, financial assistance programs exist to support the elderly population in Quebec and Canada to stay in the comfort of home or to benefit from the ideal retirement home for their needs. The Tax Credit for Home-Support Services for Seniors is a perfect example.
Learn more about how to qualify for this provincial (Quebec) grant for seniors in this practical guide to the Home Support Tax Credit in 2025.
Update 2025: What to remember ?
With developments evolving from year to year, here’s what you need to know about this tax credit for seniors in 2025 :
- The maximum reimbursement percentage (based on your situation) can reach 38% of eligible expenses (applicable for the 2024 tax year) ;
- Compared to last year’s credit calculation, this represents a 1% increase ;
- The maximum expenses eligible for the home support tax credit is $19 500, for a total credit amount of up to $9 690, depending on your situation.
Eligibility for this senior assistance tax credit
In Quebec, any senior aged 70 or over who is a resident of the province (as of December 31, 2024) may qualify for this tax credit for seniors. Of course, in order to apply, a need for home support services must also exist.
Turned 70 just earlier this year ? The good news is that you are actually entitled to this tax refund ! However, the calculation must be based on the date of your birthday. This means that only the portion of the year in which you turned 70 years old will be taken into account. And be reassured : regardless of whether or not you have to pay taxes, you can still benefit from this tax advantage. Assuming, of course, that you meet the applicable eligibility criteria.
Which expenses are eligible for this tax credit for seniors ?
Eligible expenses for seniors’ home support are calculated using the total invoices accumulated during the year for the services required for helping seniors continue living in their own homes. In order to complete your application, receipts must be submitted in support of the amount requested.
However, please note that only expenses directly related to services themselves can be taken into account. Meaning that the costs of products and materials required for these services cannot be included in the calculation.
Exemple 1 : Dressing services for seniors may be eligible for reimbursement, but the actual cost of the clothes is not.
Exemple 2 : Depending on your needs, you may be able to claim a tax credit to cover the maintenance services needed for staying at home. However, the cost of cleaning products purchased for these tasks cannot be included.
Wondering which seniors’ services are actually eligible for tax credit ?
The #1 condition is that these services support the independence and autonomy of seniors. Consequently, several categories of services can be taken into account when calculating this subsidy for seniors either living at home, in a private long-term care facility (CHSLD) or a retirement home.
Here is a more concrete list of services eligible for the Tax Credit for Home-Support Services for Seniors :
- Meal preparation services (or delivery by a non-profit organization) ;
- Home health care / nursing care ;
- Personal care assistance (bathing, dressing, eating, etc.);
- Maintenance services (housekeeping, grounds maintenance, domestic help, etc.) ;
- Supervision and support services to ensure the person’s safety ;
- Transportation / accompaniment costs for essential needs (groceries, pharmacy, etc.) ;
- Assistance provided by a relative to help an elderly relative manage his or her budget.
Owner or tenant?
Whether you own the house or condo in which you live, rent an apartment, or live in a private retirement home for independent living, all those situations remain eligible for this tax assistance credit for seniors. However, depending on your situation, the total amount of eligible expenses will not be calculated in the exact same way.
● Senior Owners
As the owner of your own home / condo, the expenses that qualify for the home support tax credit are simply calculated by the sum of all the amounts paid for the various eligible services during the year.
For seniors owning a condo, it is interesting to know that admissible services already shared between co-owners can also be taken into account, such as the maintenance of common areas or snow removal from the parking lot. A special form (available on Revenu Quebec‘s website) must then be filled out : Application for advance payments for services included in condominium fees: Tax Credit for Home Support Services for seniors. To this total, condo owners over age 70 can then add annual fees paid for personal services, if applicable.
● Seniors renting an apartment
If you are a tenant, a portion of your rent can also be included in your tax credit application. In this case, the percentage of eligible home support services for seniors included in the rent is taken into account. Other eligible personal expenses can then be added to this total.
● Seniors living in a private retirement home
Living in a private retirement home ? The good news is that, just like apartment tenants, a percentage of the rent can be applied as a tax deduction. Considering that rental costs of retirement homes usually include some personal services, these amounts can be added to the total eligible expenses for this tax assistance.
If in doubt, we suggest asking for professional advice. As a specialist in this field, your accountant, for example, will be able to guide you through these particularities.
Interested in learning more about the home care services eligible for this tax credit ? Do not hesitate to call on Visavie‘s Experienced Advisors available in your area for complete and free support.
Calculating the Tax Credit for Home Support services for seniors
The exact amount of this tax assistance credit varies from person to person. And it may also change from one year to another.
In 2025, here are the three main criteria influencing the reimbursement amount of the tax credit for seniors :
- the annual family income ;
- family situation ;
- as well as the total amount of eligible services for the 2024 taxation year.
Regardless of the senior’s level of autonomy / independence, applications can be made.
For those whose annual income exceeds $69 040 (actual amount for 2024-2025, subject to annual indexation), the tax credit percentage will be reduced accordingly. Since the maximum amount allowed for this tax credit for seniors differs according to your family and personal situation, here are a few possible scenarios.
1. Tax credit amount for an independent senior
For an autonomous senior living alone at home (house, condominium or apartment), the maximum amount of the credit can reach $7 410, which corresponds to 38% of the total eligible expenses of $19 500.
2. Total credit for a dependent senior staying at home
For an elderly person needing assistance, or experiencing a loss of autonomy, the amount of the tax credit for home support in 2025 can reach a maximum of $9 690. Calculated as 38% of eligible expenses up to $25 500.
3. Credit granted to a couple of eligible seniors
Seniors who live together as a couple, at the same address, can calculate the total of the tax assistance credit by simply adding up the maximum allowable amount for each person individually.
- Scenario #1 : For a couple consisting of two non-dependent seniors, the annual eligible expenses would be $39 000 for the year. Meaning that they can claim a tax credit of up to $14 820 (38% of $39 000).
- Scenario #2 : For a couple composed of two elderly people who are not self-sufficient, the amount of the home maintenance credit to be repaid in 2024 could reach a maximum of $19 380.
- Scenario #3 : And finally, for a couple in which one person is considered autonomous and the other dependent, the maximum annual tax credit to be claimed would be $17 100 (representing 38% of the total eligible expenses of $45 000).
When to apply for this government grant ?
Either in advance, or at the end of each tax year, both options allow you to claim this Tax credit for home support for seniors.
- If you choose to submit your request at the end of the fiscal year (before December 1st of the current year), Schedule J must be completed when you file your income tax return.
- Alternatively, by applying for this credit in advance, you can take advantage of prepayments which are available on a monthly basis. It is important to understand that the amount you receive must be declared when you complete your annual tax return. Please note that a tax declaration must be filed, and invoices and other supporting documents must be attached.
For seniors living with a partner whose spouse is also eligible, it is accepted that only one of them submit an application for financial assistance for seniors, which becomes valid for both of them.
Financial assistance for seniors in 2025 : 5 additional programs to know about
To help seniors financially through their daily lives, other forms of public assistance are available both on the provincial and federal levels. Here is a brief overview of 5 additional government grants for seniors, in addition to the Tax Credit for Home-Support Services.
1. Senior assistance tax credit
For seniors living in the province, Revenu Québec is offering another form of tax credit : the Senior Assistance Tax Credit.
Eligibility conditions :
- Be aged 70 or over on December 31, 2024 (or be living with a spouse meeting this criteria) ;
- Be resident in the province of Quebec on that date ;
- Be a Canadian citizen / permanent resident.
Amount of the Senior assistance tax credit :
Based on family income, the maximum amount granted corresponds to $2 000 per eligible person, totalling $4 000 for a couple who both meet the eligibility criteria.
2. Quebec Pension Plan
Since 2019, an enhancement to the Quebec Pension Plan (QPP) has been ongoing. Through this additional plan, future retirees will be able to benefit from higher retirement pensions, added to the basic amounts already included in the QPP.
This increase is gradually phased in up to 2065, when it will reach 33.33%.
3. Home Accessibility Tax Credit
Also known as HATC, the Home Accessibility Tax Credit is a financial assistance program designed to encourage Canadian seniors to remain at home for a longer period of time, while benefiting from an adapted and comfortable environment. This federal tax credit for seniors covers a portion of the cost of renovating or adapting a property to make it safer and more accessible. For the 2024 tax year, the amount of this tax credit may reach a total of $2 505.
4. Old Age Security
Depending on the person’s age, and the number of years of contributions, the maximum amounts received from an Old Age Security (OAS) pension can reach $727,67/month for seniors between 65 and 74 years old, and as much as $800,44/month for those aged 75 and over. These numbers reflect up-to-date information available for this year of 2025.
5. Age Amount
Entered directly on your federal income tax return each year, the Age Amount (Line 30100) is a credit available to Canadians aged 65 and over, earning a net income of less than $98 309.
If net income is under $42,335, an amount of $8,396 can be allocated to line 30100 of your tax return. Please consult the Canada Revenue Agency website for more details.
In summary, from the benefits of the Tax Credit for Home Support Services for Seniors to the other financial assistance measures discussed in this guide (Quebec 2025), we hope that as many seniors as possible will be able to benefit from the appropriate care and services for their well-being and safety, whether at home or in the comfort of an adapted retirement home.
Interested in getting more information about our services ? Please do not hesitate to contact one of Visavie‘s experienced Senior Living Advisors, available 7 days a week, to offer personalized and caring support both for seniors and family caregivers.
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