Every individual more than 70 years old may request tax credits from the Quebec Government for receiving personal care at home. You may ask for it, your tenant may ask you for it, and even your sub-tenant, as long as he/she is eligible, is entitled to it. Conditions for admission require a person to have resided in Quebec on the 31st of December of the year he has received services eligible for tax credits and the capacity to produce a declaration of revenue for the year during which one has obtained the tax credit, even if one does not have to pay taxes and if one has received tax credit payments by anticipation.
Here are a few examples of services giving access to tax credits : nursing services, caretaking services, services related to normal homemaking activities, delivery services from the grocery store, cutting of the lawn, pruning of the trees, snow clearing, chimney -sweeping, upkeep of the swimming- pool, and so on and so forth. Expenses are allowed for up to a total of 15 000 $ per annum for a maximum tax credit of 3 750 $.
All supporting documents or invoices must be kept for 6 years after the last year of reference.
The law stipulates that your tenant must inform you that he/she is 70 years old or that he/she will be, some time during the period covered by the lease, or that any other co-habiting person will be or is. Once he has been informed, the landlord must fill out a document which is called a Declaration of Information – Tax Credit for Homecare for an Elderly Person (TP-1029.MD.5) for his tenant. This document must be filled out within 10 days following conclusion of the initial lease or on the day of renewal of the lease if the lease requires one or more modifications of the document (i.e. TP-1029.MD.5), meaning that there will be a service entitling one to a tax credit which one was not entitled to beforehand. The Government of Quebec has even made provision for a penalty if the landlord does not abide by it, i.e. 25.00 $ per day overdue, up to a maximum of 2 500 $, if the declaration is not according to required standards and filled out within the stipulated delay. For a good understanding of the procedure to follow there is a manual to help you carrying number TD-1029.MD.5.G (IN-105). The landlord must give reasonable value to all of these services. Here are a few examples of services concerning acceptable expenses included in the rent: homecare in the rented unit only, cafeteria services, real estate taxes, hydro, natural gas, insurance, and so on and so forth.