2025 Version
In 2025, many seniors in Quebec wish to stay in their homes for as long as possible. Fortunately, financial assistance programs are available to facilitate this transition, including the Senior Home-Support Tax Credit. This credit helps cover expenses related to home support services or accommodations in adapted retirement homes. Discover key information to make the most of this tax advantage.
2025 Update: Key Points to Remember
The Senior Home Care Tax Credit evolves each year. Here are the main things to know in 2025:
- The reimbursement rate can reach 38% of eligible expenses for 2024.
- The cap for eligible expenses is $25,500, with a credit of up to $9,690.
- There is a 1% increase compared to the previous year.
Who is Eligible for the Senior Home Care Tax Credit?
Individuals aged 70 and older by December 31, 2024, who are residents of Quebec, can apply for this credit. You must also be receiving services that help you remain at home.
Note: Even if you turn 70 during the year, you can still benefit from the credit, calculated based on your birthday.
This credit is available even if you do not pay taxes, as long as you meet the eligibility criteria.
Eligible Expenses for the Tax Credit
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 is a list of eligible services for 2024:
- 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.
Homeowners, Renters, or Residents: Who Can Benefit?
- Homeowners or Renters: You are eligible regardless of whether you own or rent. The eligible amount is calculated based on your situation.
- Condo Owners: You can include shared services between co-owners (common area maintenance, snow removal). A specific form is required.
- Renters: A portion of your rent related to eligible services (like maintenance) can be included in your claim.
- Residents of Senior Residences: You can also benefit from this credit, depending on the services included in your rent.
How to Calculate the Tax Credit?
The amount of the credit depends on:
- Your annual income.
- Your family situation.
- The total eligible expenses.
You can also use the tool provided by Revenu Québec to calculate the credit: Revenu Québec Senior Home Care Tax Credit Calculation
If your income exceeds $69,040, the reimbursement percentage is adjusted. Here are examples of credits for different scenarios:
- Autonomous Senior: The credit can reach $7,410.
- Non-autonomous Senior: The credit can reach $9,690.
- Couple of Seniors: For a couple, the credit can reach $14,820 if both are autonomous, or up to $19,380 if both are non-autonomous.
When to Apply?
There are two ways to apply:
- At the end of the fiscal year: Complete Annex J with your tax return.
- In advance: Request monthly advance payments via direct deposit.
Other Financial Aid for Seniors in 2025
In addition to the Senior Home Care Tax Credit, here are other forms of financial aid available to seniors:
Tax Credit for Senior Support
Up to $2,000 per eligible person. Eligibility Criteria:
- Be 70 years old or older by December 31, 2024 (or live with a partner who meets this criterion);
- Reside in Quebec on this date;
- Be a Canadian citizen, permanent resident, or protected person under the law.
Quebec Pension Plan Enhancement
Progressive increase in pension payments. Since 2019, a gradual enhancement to the Quebec Pension Plan (QPP) has been underway, allowing new retirees to receive a higher pension.
Home Accessibility Tax Credit
Up to $2,505 for home renovations. Known as the Home Accessibility Tax Credit (CIAD), this program helps seniors make their homes more accessible and secure. For the 2024 tax year, this credit can be as high as $2,505.
Old Age Security (OAS) Pension
Up to $800.44/month for seniors aged 75 and older. The OAS pension increases based on age and contribution years, with amounts ranging up to $800.44/month for seniors 75 and older.
Age Credit
Up to $8,396 if your net income is less than $42,335. This credit is for Canadians aged 65 and older with a net income under $98,309. If your net income is under $42,335, you could receive up to $8,396.
Benefit from the Expertise of Our Senior Living Advisors 7 Days a Week
For more information or assistance in applying for the Senior Home Care Tax Credit, contact our expert Senior Living Advisors at Visavie. We provide personalized, no-fee support to guide you through all your steps.
Don’t wait! Take advantage of the tax credit now to maintain your independence at home.
Source: Revenu Québec Tax Credit For Home Support Services for Seniors
