Print this page    TPZ-1029.MD.8-V - Application for Advance Payments for Services Included in Condominium Fees

Information Sheet

Application for Advance Payments for Services Included in Condominium Fees

Tax Credit for Home-Support Services for Seniors

You may claim your tax credit in two ways:

If you apply for advance payments, you will receive an RL-19 slip by the end of February of the following year. The total amount of advance payments that you received in the year will be indicated on the slip. You must report this amount in your income tax return. You must also complete Schedule J of your return to calculate the tax credit to which you are entitled for the year.

You may claim your tax credit in the way that best suits you. It does not change the amount to which you are entitled.

For more information, see the brochure entitled The Tax Credit for Home-Support Services for Seniors (IN-102-V) available our website at www.revenuquebec.ca.

You can reach us at

Are you entitled to receive advance payments of the tax credit?

To be entitled to receive advance payments of the tax credit, you must

Is this the right form for you?

This is the right form for you if you live in a condominium that you own and wish to apply for advance payments for services included in your condominium fees.

However, if you are a tenant and wish to apply for advance payments based on your rent or on services included in your rent, you must file form TPZ-1029.MD.7-V, Application for Advance Payments Based on Rent and Services Included in Rent.

If you pay for occasional services one or more times in a year, you may submit another application for advance payments. Occasional services may be obtained from persons who, for example,

If you pay for such services, you may file form TPZ-1029.MD.9-V, Application for Advance Payments for Occasional Services. If the expenses are not too costly for you, you may choose instead to wait until you file your income tax return to claim the amounts to which you are entitled.

To obtain these forms, call us or visit our website (www.revenuquebec.ca).

Completing the form

Part 1   Information about you

If you have a spouse, complete Part 2. If you do not have a spouse, go to Part 3.

Part 2   Information about your spouse

Complete lines 20 through 25.

Part 3   Information about the syndicate of co-owners

Make sure you enter the suite or apartment number and the telephone number of your syndicate of co-owners (if applicable).

Part 4   Information about the eligible services included in condominium fees

Our calculation of your advance payments for 2012 will be based on the percentage that the total cost of eligible services for 2011 represents of the total condominium fees paid by all the co-owners in 2011. We will apply that percentage to your condominium fees for 2012 to calculate the cost of your eligible services for 2012.

Therefore, the syndicate of co-owners does not have to estimate the amounts for the year 2012, which has not yet ended. The risk of you receiving overpayments, which you would have to repay when you file your income tax return, is also reduced. If you are entitled to a higher tax credit for 2012, we will make an adjustment when we process your income tax return.

Our calculation of your advance payments will be based on information for 2012 only if the building in which you live was built in 2012.

Part 5   Certification

Be sure to sign and date your form and provide your telephone number.

Definitions

Spouse

A person who

Syndicate of co-owners

A body that is comprised of the co-owners of an immovable and constitutes a legal person, the objects of which are to preserve the immovable, to maintain and manage the common portions, to protect the rights appurtenant to the immovable and to take all measures of common interest.

Receiving the amounts to which you are entitled

Each month, the amounts to which you are entitled (in relation to this application) will be deposited directly in your bank account. You must be registered for direct deposit in order to receive the amounts.

If you already receive your income tax refunds by direct deposit, your advance payments will be deposited in the same bank account.

If you are not registered for direct deposit, enclose a blank cheque on which your name and social insurance number are indicated, and write the word "VOID" across the front of the cheque.

If you do not have any cheques on hand, complete form LM-3.Q-V or LM-3.M-V, Request for Direct Deposit. To obtain the form, call us or visit our website (www.revenuquebec.ca). Be sure to notify us if you change your bank account.

How is your tax credit calculated?

The tax credit is equal to 30% of the cost of the eligible home-support services included in your condominium fees. However, the tax credit is reduced by 3% of the portion of annual family income over $52,080 (an amount that is indexed annually).

What if your situation changes in the course of the year?

You must inform us of any change that could modify the amount of your tax credit, for example, if

Call us to inform us of any such change. We will tell you whether you must file another application for advance payments. If applicable, we will adjust the payments you receive.

Sending the form

Send your duly completed and signed form and, where applicable, one of the documents required to register for direct deposit to:

Revenu Québec
3800, rue de Marly
C. P. 25100, succursale Terminus
Québec (Québec)   G1K 0B1