The Quebec government has created the Quebec Independent Living Tax Credit to help people over the age of 70 adapt their homes so that they can continue to live independently. The credit is refundable, so if you do not have taxes to pay, you will still get a payment from the government if you are eligible for this credit.
Eligibility Rules
To be entitled to this credit, you must have incurred eligible expenses to continue living independently and meet the following conditions:
- Be a resident of Quebec on Dec. 31 of the year for which the credit is claimed;
- Be 70 years old or older on Dec. 31 of the year for which the credit is claimed.
The credit is equal to 20 percent of the total eligible expenses that exceed $250. The expenses must have been paid by either you or your spouse.
To claim the credit, you need to complete part E of Schedule B of your Quebec income tax return TP-1 and report the result of the calculation on line 462 of your return. In box 461 next to line 462, enter the number 24 to indicate that you are claiming the Independent Living Tax Credit for Seniors.
Qualifying Expenses
Expenses for the purchase, lease, and installation of eligible equipment or fixtures, paid in the year for which the credit is claimed, are eligible as long as they are used in your principal place of residence. The eligible equipment and fixtures are:
- Person-centered remote monitoring devices, such as an emergency call device or panic button;
- Devices for remotely measuring various physiological parameters or a device for remotely supervising the taking of medication;
- Personal GPS locators;
- Devices designed to assist a person in getting on or off a toilet or into or out of a bathtub or shower, as well as a walk-in bathtub or a walk-in shower;
- Mechanized, rail-mounted chair lifts designed to carry a person up or down a stairway;
- Hospital beds.
Stays in a Functional Rehabilitation Transition Unit
Stays in a functional rehabilitation transition unit of 60 days or less are considered eligible expenses for the purpose of this credit.
A functional rehabilitation transition unit is a public or private residence offering accommodation and services for seniors to re-education and rehabilitation them after a great regression in their health. It is a temporary accommodation and the senior will go back home following hospitalization.
Ineligible Expenses
There are two types of expenses that would otherwise qualify an individual but are specifically excluded from the calculation of this credit.
First, expenses for which anyone was reimbursed are considered ineligible. This is the case unless the reimbursement was included in the person’s income and cannot be deducted elsewhere in the person’s income tax return.
Second, expenses included in the calculation of another refundable or non-refundable tax credit claimed by anyone such as a tax credit for medical expenses or the Tax Credit for Home-Support Services for Seniors.
TurboTax software makes it easy for seniors to apply for eligible credits by following a simple step-by-step guide. Consider TurboTax Live Assist & Review if you need further guidance, and get unlimited help and advice as you do your taxes, plus a final review before you file.