# Québec: Schedule J - Tax credit for home-support services for seniors

#### Entering this Amount

## Completing Québec tax credit for home-support services for seniors

If you are using the Express interview, you must switch to the regular interview to do this task. Then follow the steps outlined below.

You must be in Forms view to enter this amount.

To claim this amount, enter the requested information on Schedule J. To open Schedule J, double-click in line 458 of your Québec TP1 General or use the Form Lookup tool.

If you lived:

- in a senior citizen's residence, in Part 1 of Schedule J, answer the questions and follow the steps below to complete the table.
- in an apartment building, in Part 2 of Schedule J, enter monthly rent and the number of months paid, and then complete section B.

1. In the Provincial section of the EasyStep Navigator, select Québec Credits Profile and then click Go.
2. Select Tax credit for home-support services for seniors then continue through the interview.
3. Double-click anywhere in the table on Schedule J to open the NETFILE worksheet.
4. In the Tax Credit for Home-Support Services for Seniors section, click the Yes checkbox on the tax return for the person claiming the credit.
5. If you are preparing a coupled return and you live together in a senior's residence, decide which of you will make the claim.

   Only one spouse can claim this credit. If only one of you resides in the seniors' residence, that person must make the claim.

6. Enter the information requested on the screens that follow, including cost of services and rental amounts. When marking checkboxes, check all the boxes that apply.
7. In the Monthly Rent ($) column, enter the amount you paid each month for rent.
8. Complete the Services, Dependant senior, and Household status sections of the table.

   If you were in the seniors' residence for the entire year, click the checkboxes across the top section of the table. If you were in the residence for only part of the year, complete the bottom section of the table. Click only the checkboxes next to the months that you were in the residence.

   1. Services: Click to mark an "X" for each service that was included as part of your monthly rent. For meals, enter the number of meals per day (1, 2, or 3) that were provided.
   2. Dependant senior: Click if the person claiming the tax credit is a dependant senior.
   3. Household status: Click to indicate whether you lived alone, or whether one or both spouses was 70 or older.
      Note: If one or both spouses turned 70 during the tax year, use the columns in the lower part of the table. Click the month when you turned 70 and all months after. If you both turned 70 in the year, click the months in column 2 when only the older spouse was 70, and then click in column 3 when both spouses were 70.

QuickTax transfers the result of Schedule J to line 458 of your TP-1.

QuickTax enters your claim on line 458 of your TP-1.

#### Revenu Québec says...

Revenu Québec TP1 Income Tax Return Guide
You may be entitled to a refundable tax credit for expenses related to home-support services if you meet both the following conditions:

- you were resident in Québec on December 31, 2008; and
- you were at least 70 years of age in 2008.

If you reached the age of 70 in 2008, you may claim the tax credit only for the expenses incurred from the time you turned 70.

If you had a spouse on December 31, only one of you may claim the credit for your couple. Whether the claimant is you or your spouse on December 31, the amount to which your couple is entitled remains the same. However, if you or your spouse on December 31 received advance payments of the tax credit for home-support services for seniors, the claimant should be the person who received the advance payments.

The tax credit for home-support services for seniors is equal to 30% of your eligible expenses. The annual limit on the amount of eligible expenses is $15,600, for a maximum tax credit of $4,680 per year (30% of $15,600). If you are considered a dependent senior, the annual limit on the amount of eligible expenses is $21,600, for a maximum tax credit of $6,480 per year.

The tax credit is reduced by 3% of the portion of your family income that is over $50,000. Your family income is the amount on line 275 of your return. If you had a spouse on December 31, your family income is the amount on line 275 of your return plus the amount on line 275 of your spouse's return.

You must complete Schedule J to claim the tax credit. If an amount is shown in box E of your RL-19 slip, see the instructions for line 466.

## Cost of home-support services included in rent or condominium fees (Part A of Schedule J)

The cost of services included in rent or condominium fees is calculated on the basis of the type of dwelling in which you lived (a senior citizens' residence, an apartment building or a condominium).

In Part A of Schedule J, complete the section that corresponds to the type of dwelling in which you lived in 2008. You may have to complete more than one section if you moved in the course of the year, or (if applicable) if you and your spouse on December 31 are both entitled to the tax credit and did not live in the same dwelling.

If you lived in your own house throughout the year, go directly to Part B of Schedule J.

You lived in a senior citizens' residence

You lived in a senior citizens' residence
  If you lived in a senior citizens' residence in 2008, complete section 1 in Part A of Schedule J.
  However, you may choose not to complete Schedule J if you lived in a senior citizens' residence in 2008 and you meet all of the following conditions:
  - You received advance payments of the tax credit for home-support services in 2008.
  - You were living in a conjugal relationship in 2007 and continued living with the same person throughout 2008, or you were not living in a conjugal relationship in 2007 and were still not living in a conjugal relationship throughout 2008.
  - You lived in the same dwelling throughout 2008.
  - You were either considered a dependent senior or not considered a dependent senior throughout 2008, and if you had a spouse 70 or older, your spouse was either considered a dependent senior or not considered a dependent senior throughout 2008.
  - Your family income was not over $50,000 in 2008.
  - You have submitted to us the lease for your dwelling unit or the written notice if you have an oral lease, the schedule to the lease, and any notice of modification of the lease or any judgment fixing the rent.

  Where you meet all of the above conditions, you may simply carry the amount from line 441 of your return to line 458, and enter "0" on line 466 (instead of completing Schedule J). However, if you paid for eligible services not included in your rent for which you did not apply for advance payments, you must use Schedule J to enter the cost of the services on line 2. You are not required to complete any other lines. We will calculate the additional tax credit to which you are entitled.

  The portion of rent that is eligible for the tax credit may not be over 65% of the amount paid for rent, or 75% of the amount in the case of a dependent senior.

  Senior citizens' residence - definition
    A congregate residential facility where dwelling units (rooms, studios or apartments) intended for seniors are offered along with a varied range of services relating, in particular, to security, assistance with household tasks and assistance with social activities.
    Note: The following establishments are not senior citizens' residences:
    - a facility maintained by a public institution or (publicly funded) private institution that operates a hospital centre, a residential and long-term care centre (CHSLD) or a rehabilitation centre;
    - a facility maintained by a hospital centre or a reception centre for Cree Native persons;
    - a building or residential facility where the services of a family-type resource or an intermediate resource are offered, or a foster family contemplated by the Act respecting health services and social services for Cree Native persons.
  To complete the table in section 1 of Schedule J (Part A), you must refer to
  - the schedule to the lease, for a list of the services included in your rent;
  - one of the three tables for calculating monthly expenses (see below).

  Use table 1, Table for calculating monthly expenses on an individual basis, if you were the sole tenant of your dwelling unit or if you lived with one or more co-tenants and none of them was your spouse.

  Use table 2, Table for calculating monthly expenses on the basis of a household in which one spouse is 70 or older, if you lived only with your spouse and only one of you was aged 70 or older.

  Use table 3, Table for calculating monthly expenses on the basis of a household in which both spouses are 70 or older, if you lived only with your spouse and you were both aged 70 or older.

  Special cases
  - If, during the year, you became the spouse on December 31 of a person aged 70 or older, or you and your spouse separated, contact us to find out what specific rules apply to your situation;
  - If you lived with your spouse and one or more co-tenants, contact us to find out what specific rules apply to your situation.
  - If your spouse died during the year and you were sharing a dwelling unit in a senior citizens' residence, use table 1 for the months following your spouse's death.

How to complete the table in Schedule J

How to complete the table in Schedule J
  Column 1
  - If you were the sole tenant of your dwelling unit, enter the amount of your rent for each month.
  - If you shared your dwelling unit with one or more co-tenants and none of them was your spouse, divide the monthly rent by the number of co-tenants and enter the result (that is, your share of the rent) in column 1.
  - If you lived with your spouse only, enter your monthly rent regardless of who paid the rent or how you shared its cost.

  Column 2

  Enter the basic amount to which you are entitled according to your situation. The information you need to calculate this amount is on the first line of the table that applies to your situation. If you do not have a schedule to the lease, the basic amount is the only eligible expense included in your rent.

  Examples

  Throughout the year, Ms. Li was the sole tenant of her dwelling unit in a senior citizens' residence. The monthly cost of her rent was $1,500. Since she was the only tenant, she must refer to table 1. According to the table, her basic amount corresponds to 15% of her monthly rent, for a minimum of $150 and a maximum of $300. Since 15% of $1,500 is $225, Ms. Li must enter $225 in each of the boxes of column 2.

  The monthly cost of Mr. and Mrs. Anderson's rent for their dwelling unit in a senior citizens' residence was $3,000. They must refer to table 2, because they lived together and only Mr. Anderson was aged 70 or older. According to the table, their basic amount corresponds to 10.5% of their monthly rent, for a minimum of $150 and a maximum of $300. Since 10.5% of $3,000 is $315 (that is, an amount over the maximum basic amount), Mr. Anderson must enter the maximum basic amount of $300 in each of the boxes of column 2.

  Columns 3 through 7

  Each of these columns corresponds to a service that may be included in your monthly rent. Consult the schedule to the lease to find out if one or more of these services are included in your monthly rent. Then, refer to the table that applies to your situation to obtain the monthly amount that you can enter in each of the columns.

  To enter an amount, the schedule to your lease must indicate that
  - in the case of a laundry service (column 3), the service was provided for bedding or clothing at least once a week (page 2 of the schedule to the lease);
  - in the case of a housekeeping service (column 4), the service was provided at least once a week (page 4 of the schedule to the lease);
  - in the case of a meal service (column 5), at least one of the three meals (breakfast, lunch and dinner) was provided to you every day (page 4 of the schedule to the lease);
  - in the case of a nursing service (column 6), a nurse or nursing assistant was present at least seven hours a day (page 5 of the schedule to the lease);
  - in the case of a personal care service (column 7), a personal care attendant was present at least 7 hours a day ("Nursing and personal care service - other" on page 5 of the schedule to the lease).

  Column 8

  Enter the lowerof the following amounts:
  - the total of the amounts you entered in the boxes of columns 2 through 7; or
  - 65% of the rent you paid for each month (75% if you are considered a dependent senior, or if your spouse on December 31 is 70 or older and considered a dependent senior).

  Supporting documents

  Enclose the following documents:
  - Schedule J, if you completed it;
  - the receipts and invoices for the services not included in your rent for which you entered an amount on line 2 of Schedule J;
  - the lease for your dwelling unit or the written notice if you have an oral lease, the schedule to the lease, and any notice of modification of the lease or any judgment fixing the rent. The documents must apply to 2008. Do not enclose these documents if you have already provided them.

  Example

  Throughout the year, Ms. Brown lived alone in her room in a senior citizens' residence. The schedule to her lease indicates that a housekeeping service, three meals a day and a nursing service were included in her rent. Her monthly rent was $930 for the first six months and $1,020 for the last six months. Given her situation, Ms. Brown must use table 1.

  Table 1: Table for calculating monthly expenses on an individual basis

  Home-support service | % of the monthly rent | Minimum amount ($) | Maximum amount ($)
  --- | --- | --- | ---
  Basic amount | 15% | 150 | 300
  Laundry service (care of clothing and household linens) | 5% | 50 | 100
  Housekeeping service | 5% | 50 | 100

  Meal service (meal preparation or delivery):
  - one meal a day
  - two meals a day
  - three meals a day

  - 10%
  - 15%
  - 20%

  - 100
  - 150
  - 200

  - 200
  - 300
  - 400

  Nursing service | 10% | 100 | 200

  Personal care service (non-professional assistance service):
  - basic amount
  - supplement for a dependant senior

  - 10%
  - 10%

  - 100
  - 100

  - 200
  - 10% of monthly rent

  Table 2: Table for calculating monthly expenses on the basis of a household in which one spouse is 70 or older

  Home-support service | % of the monthly rent | Minimum amount ($) | Maximum amount ($)
  Basic amount | 10.5% | 150 | 300
  Laundry service (care of clothing and household linens) | 3.5% | 50 | 100
  Housekeeping service | 3.5% | 50 | 100

  Meal service (meal preparation or delivery):
  - one meal a day
  - two meals a day
  - three meals a day

  - 7%
  - 10.5%
  - 13.5%

  - 100
  - 150
  - 200

  - 200
  - 300
  - 400

  Nursing service | 7% | 100 | 200

  Personal care service (non-professional assistance service):
  - basic amount
  - supplement for a dependent senior

  - 7%
  - 7%

  - 100
  - 100

  - 200
  - 7% of monthly rent

  Table 3: Table for calculating monthly expenses on the basis of a household in which both spouses are 70 or older

  Home-support service | % of the monthly rent | Minimum amount ($) | Maximum amount ($)
  --- | --- | --- | ---
  Basic amount | 10.5% | 150 | 300
  Laundry service (care of clothing and household linens) | 5% | 75 | 100
  Housekeeping service | 3.5% | 50 | 100

  Meal service (meal preparation or delivery):
  - one meal a day
  - two meals a day
  - three meals a day

  - 14%
  - 21%
  - 27%

  - 200
  - 300
  - 400

  - 400
  - 600
  - 800

  Nursing service | 7% | 100 | 200

  Personal care service (non-professional assistance service):
  - basic amount
  - supplement for a dependent senior

  - 14%
  - 7%

  - 200
  - 200

  - 400
  - 7%1 of monthly rent

You lived in an apartment building

You lived in an apartment building
  If you lived in an apartment building in 2008, complete section 2 in Part A of Schedule J

  The portion of rent eligible for the tax credit for individuals living in an apartment building that is not a senior citizens' residence is 5% of the monthly cost of rent. The maximum eligible cost of rent is $600 per month.

  If you shared your apartment with at least one co-tenant who was not your spouse, contact us to find out what specific rules apply to your situation.

  Line 30 of Schedule J

  In each column, enter the lower of the following amounts:
  - $600; or
  - the rent you paid for the month concerned.

  Special cases

  - If the cost of your rent was the same throughout the year, complete only column 1.
  - If the cost of your rent was lower than $600 per month and changed more than once in the year, do the calculation provided for on lines 30 to 33 for each month the cost of your rent changed, add all the results and enter the total on line 34 of Schedule J.

  Supporting documents

  Enclose the following documents:
  - Schedule J, if you completed it;
  - the lease for your dwelling unit or the written notice if you have an oral lease, the schedule to the lease, and any notice of modification of the lease or any judgment fixing the rent. The documents must apply to 2008. Do not enclose these documents if you have already provided them.

You lived in a condominium

You lived in a condominium
  If you lived in a condominium in 2008, complete section 3 in Part A of Schedule J.

  If you were the co-owner of a condominium in which you lived, your condominium fees (also called "common expenses") may have included certain services eligible for the tax credit for home-support services for seniors. Enter, on line 36 of Schedule J, the total amount paid for the year for eligible services included in your condominium fees. This amount is shown on line 19 of the form Information Return: Tax Credit for Home-Support Services for Seniors (TPZ-1029.MD.5-V) that your syndicate of co-owners provided to you.

  Supporting documents

  Enclose the following documents:
  - The form Information Return: Tax Credit for Home-Support Services for Seniors (TPZ-1029.MD.5-V);
  - Schedule J.

## Cost of home-support services not included in rent or condominium fees (Part B of Schedule J)

Complete Part B of Schedule J if you were in one of the following situations in 2008:

- You paid for eligible home-support services and you lived in your own house.
- You paid for eligible home-support services that were not included in your rent or condominium fees.

Enter the cost of eligible services paid for 2008 (the entire year) on lines 50 through 74 of Schedule J, including the cost of services for which you made an application for advance payments.

Personal support service

Personal support service
  Personal support services include services related to daily activities, meal services, supervision and support services, civic support services and nursing services.
  Services related to daily activities (line 50 of Schedule J) are services that are required every day and that pertain only to
  - dressing;
  - personal hygiene (for example, help with taking a bath);
  - eating and drinking;
  - mobility in the home.
  Meal services (line 52 of Schedule J) are the following:
  - assistance in preparing meals in your dwelling;
  - meal preparation and delivery by a non-profit community organization such as Meals on Wheels.
  Note:
  - Meal services do not include the cost of food or delivery made by a restaurant.
  - If you lived in a senior citizens' residence, these services are eligible only if they were not paid to the residence or to a service provider not dealing at arm's length with the residence.

  Supervision and support services (line 54 of Schedule J) include nonspecialized night supervision, monitoring and companion sitting.

  Note:
  - Supervision and support services do not include
    - services provided by a business specialized in the protection of property or persons (for example, the monthly cost of subscribing to an alarm service);
    - the cost of purchasing property (for example, a monitoring bracelet, a panic button or an alarm system).
  - If you lived in a senior citizens' residence, supervision and support services are not eligible because they were already taken into account in the basic amount to which you are entitled for services included in rent.
  Civic support services (line 56 of Schedule J) are services required to meet the demands of daily life. The services include, among others,
  - accompaniment when going to vote;
  - assistance in completing forms or in filing applications for advance payments of the tax credit for home-support services for seniors;
  - budget management.
  Note:
  - Civic support services do not include assistance in completing tax forms (such as your income tax return).
  - If you lived in a senior citizens' residence, civic support services are not eligible because they were already taken into account in the basic amount to which you are entitled for services included in rent.
  Nursing services (line 58 of Schedule J) include the care provided by
  - a nurse;
  - a nursing assistant.
  Note: To qualify for the tax credit for home-support services for seniors, nursing services must not be included in the amount for medical expenses (line 381).

Maintenance and supply services

Maintenance and supply services
  Maintenance and supply services include services related to routine household tasks, laundry services, minor maintenance work outside a dwelling and supplying everyday necessities and running other errands.
  Services related to routine household tasks (line 62 of Schedule J) include, for example,
  - housekeeping (sweeping, dusting and cleaning of living areas);
  - maintaining appliances (cleaning the oven or refrigerator);
  - cleaning rugs and upholstered furniture (sofas, armchairs);
  - cleaning air ducts (if they do not have to be dismantled);
  - chimney sweeping.
  Note:
  - Services related to routine household tasks do not include the cost of cleaning products.
  - If you rented your apartment, only the upkeep of your apartment entitles you to the tax credit. The upkeep of common areas is not included.
  - If you lived in a rented room, you may claim the tax credit for the upkeep of your room and the common areas to which your rent gives you access (for example, the dining room, kitchen, living room and bathroom).
  - If you lived in a senior citizens' residence, only the upkeep of living areas is eligible for the credit, and only if it was not paid to the senior citizens' residence or to a service provider not dealing at arm's length with the residence.

  Laundry services (line 64 of Schedule J) include, for example, the care of your clothing, household linens (curtains, for example) or bedding by a household service worker in your home.

  Note:
  - Laundry services do not include the cost of cleaning products.
  - If you lived in a senior citizens' residence, the laundry services must have been provided by a household service worker who was providing housekeeping services at the same time.
  Minor maintenance work outside your dwelling (line 68 of Schedule J) includes such services as
  - cleaning the outside of your dwelling (for example, windows and eavestroughs);
  - lawn care (fertilization and mowing);
  - snow removal;
  - pool maintenance;
  - hedge-trimming and plant-bed maintenance;
  - tree pruning;
  - raking leaves;
  - nstalling and removing a seasonal shelter;
  - garbage removal by a caretaker;
  - minor maintenance work inside a dwelling if the work is done on a facility that may also be found outside a dwelling (such as a pool).
  Note: Minor maintenance work outside a dwelling does not include the cost of materials, tools or any other property used to complete such work.
  Supplying everyday necessities and running other errands (line 69 of Schedule J) include such services as
  - delivery of groceries;
  - delivery of prescription drugs.
  Note:
  - Services that consist in supplying everyday necessities and running other errands do not include the cost of purchases made.
  - If you lived in a senior citizens' residence, services that consist in supplying everyday necessities and running other errands are not eligible because they were already taken into account in the basic amount to which you are entitled for services included in rent.

Supporting documents

Supporting documents
  Enclose the following documents:
  - Your bills and receipts for the expenses you paid, if you have not already submitted them to us;
  - Schedule J.

Services that do not qualify for the tax credit

Services that do not qualify for the tax credit
  The home-support services listed above do not qualify for the tax credit in the following cases:
  - The services were provided to you outside Québec.
  - The services were provided to you by your spouse or one of your dependants.
  - The services related to daily activities, meal services, supervision and support services, civic support services and nursing services were provided to you by a person who is claiming the tax credit for caregivers with regard to you (or by that person's spouse).
  - The services related to daily activities and supervision and support services were provided to you by a health professional exercising a profession recognized by Revenu Québec. These services generally qualify for the tax credit for medical expenses. However, nursing services qualify for the tax credit for home-support services for seniors.
  - Maintenance and supply services were not provided to you for a dwelling (or the land on which it stands) of which you or your spouse was the owner, tenant or subtenant.
  - The services were provided to you by a member of a professional order covered by the Professional Code (for example, a chartered accountant, a notary or a podiatrist), and the provision of the services is governed by the professional order. However, nursing services qualify for the tax credit for home-support services for seniors.
  - The services were related to construction, renovation or repair work.
  - The services required a permit issued under the Building Act (for example, the services of an electrician, a plumber or a carpenter).
  - The services were included in the contribution payable for your housing, and they were provided by the health and social services network. This network includes public CHSLDs, private CHSLDs that are under agreement (publicly funded), hospital centres, rehabilitation centres, intermediate resources and family-type resources.

  For more information, consult the brochure The Tax Credit for Home-Support Services for Seniors (IN-102-V).

Related information
Québec: Line 361- Amount with respect to age, for a person living alone or for retirement income