Credits for Québec Seniors

What are the credits available to seniors living in Quebec?

If you live in Quebec, there’s assistance for seniors you’ll want to be aware of so you can get the most out of residing in the province. Here’s a list of benefits:

Solidarity Tax Credit

The most common tax credit available to Quebec seniors is the Solidarity Tax Credit. It’s a refundable tax credit—meaning a credit you can get as a refund even if you don’t owe any tax—and includes these benefits:

• The GST credit and the QST credit—The goods and services tax (GST) and the Quebec sales tax (QST) are collected on the sale of most property and services. Thankfully, there are credits in place to help offset some of these taxes. The first benefit, the GST credit, comes from the federal government. To receive it, you must file an income tax return and request the credit at the beginning of the return. You must also be registered for direct deposit. The second benefit, the QST credit, works to offset the effect of the Québec sales tax (QST), also helping to boost purchasing power.
• Property tax refund—This is the housing component of the Solidarity Tax Credit and is designed to help seniors pay the property taxes of an eligible home if the taxes become too high for their income.
• Credit for individuals living in the northern villages—This portion of the credit is included to compensate for the higher cost of living in certain locations of the province of Quebec, such as for those living in the 14 northern villages. Complete Schedule D of the Quebec income tax return TP-1 to claim the credit.

Senior assistance tax credit

You may be entitled to the refundable senior assistance tax credit if you meet at least one of the following conditions:

• You were 70 or over on December 31, 2023.
• Your spouse qualifies as an eligible individual on December 31, 2023 and was 70 or over on that date.

Here’s the maximum credit amount you can claim based on your situation: 

• $4,000 if you had a spouse on December 31, 2023, who is an eligible individual and you were both 70 or over on December 31, 2023
• $2,000 if you had a spouse on December 31, 2023, but they are not an eligible individual, or only one of you was 70 or over on December 31, 2023
• $2,000 if you did not have a spouse on December 31, 2023

Lastly, the tax credit is reduced by 5.16% of the part of your family income that is over:

• $41,885, if you had a spouse on December 31, 2023; or
• $25,755, if you did not have a spouse on December 31, 2023.

For further details on this valuable senior tax credit, visit the Revenu Québec site.

Age Amount Credit

The Age Amount credit is for Quebecers who were 65 or older on December 31 of the tax year. Both spouses can claim the amount. It’s non-refundable but can reduce your income tax payable.

The Amount for Retirement Income

The Amount for Retirement Income can be claimed by certain seniors. This amount is eligible for taxpayers who have pensions on lines 122 and 123 of their Quebec income tax return TP-1. Old Age Security (OAS) and Canada Pension Plan (CPP) pensions are not considered eligible income for this amount.

Tax credit for career extension

A tax credit for career extension is available for seniors age 60 years or older for certain eligible work income. It is a non-refundable tax credit claimed on line 391 of the Quebec return TP-1 and is available for Canadian residents as of December 31 of the tax year. The maximum credit amount for a senior between 60 and 64 years old is $1,400. While the maximum amount of the credit for a senior 65 years old or over is $1,450.

Home-support services credit

The home-support service tax credit for seniors is offered to residents of Quebec who are 70 and older. It helps seniors remain in their homes longer while they benefit from eligible home-support services. You can claim it on Schedule J of the TP-1 tax form.

Independent living tax credit

The independent living tax credit for seniors is a credit available for seniors who made improvements to their home to continue living in their place of residence or who are in a functional rehabilitation transition unit. It is a refundable tax credit claimed on line 462 of the Quebec return TP-1.

Tax credit for medical expenses

The tax credit for medical expenses is a non-refundable credit available to Québec residents. You claim your expenses on line 381 of the TP-1. If you have eligible medical expenses that total more than 3% of your family income, you may qualify for a refundable tax credit in addition to the tax credit for medical expenses. You would claim this credit on line 462 of the TP-1.

Getting income tax deductions on QPP benefits

Not all senior benefits come in the form of tax credits. This one is an income tax deduction on Quebec Pension Plan (QPP) benefits. If you receive a pension from the Régie des rentes du Québec, you have to pay income tax on that amount. You can request that income tax deductions be taken off your cheque monthly so you don’t have to pay the tax all at once. Contact the Régie des rentes du Québec for more information or to apply for the credit.

Last word on filing your tax return

It’s important to note that this is just a sampling of credits available for seniors. There are many credits you may claim on line 462 of your Quebec income tax return TP-1. These credits include credits for caregivers, a grant to offset municipal tax increases, and other credits for seniors.

If you are claiming multiple credits, you can add them together. Just note the total on line 462.