Revenu Quebec offers several special tax credits for seniors — one of which being the Tax Credit for Seniors’ Activities. Designed to encourage seniors to stay active, this credit helps offset registration or membership fees for qualifying activities. As a refundable credit, it can also help you qualify for a tax refund.
Eligible Claimants
To claim this credit, you must have been a resident of Quebec on the last day of the tax year for which you are filing and must also be age 70 or older. Finally, your income from line 275 of your return must not exceed the threshold of the tax year.
Eligible Fees
To claim the Tax Credit for Seniors’ Activities, you must have paid membership or enrollment fees for qualifying activities You must have personally paid the fees. Otherwise, your spouse or common-law partner must have paid them.
Eligible Programs
For the purposes of this tax credit, the activities must be part of a program that lasts either at least eight consecutive weeks or, if it is a camp, five consecutive days.
If you are claiming this credit for an eight-week program, the program must meet at least weekly. Additionally, all or most of your time must be spent doing physical, artistic, cultural, or recreational activities.
For the purposes of a five-day program, at least 50 percent of the time at the program must be devoted to these types of activities.
The fees must be paid by you or your spouse. If you weren’t a resident in Canada for the whole year, you must check the eligibility based on your earned income in Canada and outside Canada for the tax year.
Ineligible Activities
Unfortunately, if you pay membership fees to the operator of a private seniors’ residence where you live, you cannot include these fees when calculating this credit.
Additionally, you cannot claim fees paid to a partnership owned by your relative, unless the business has a Quebec Sales Tax registration number.
Finally, if you were reimbursed for the fees or if you already claimed them as part of another credit, you cannot take them into account for the purposes of the Tax Credit for Seniors’ Activities.
Completing Your Tax Return
If you qualify, you can claim either the lesser amount of 20 percent of your qualifying fees or $40. For example; if you spent $100 on qualifying activities, your credit would be $20.
Note this amount on line 462 of your Quebec income tax return TP-1 and write the number 28 in box 461. This is the numerical code devoted to the Tax Credit for Seniors’ Activities.
However, it’s important to note that this is just one of 28 credits you may claim on line 462. These credits include credits for caregivers, credits for medical expenses and other credits for seniors.
If you are claiming multiple credits, you can add them together. Note the total on line 462 and write code 99 in box 461.
TurboTax software will guide you step-by-step on how to claim your credits and maximize your refund. 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.
