TPZ-1029.MD.9-V – Application for Advance Payments for Occasional Services

Information Sheet

Application for Advance Payments for Occasional Services

Tax Credit for Home-Support Services for Seniors

You can claim the tax credit for home-support services for seniors in two ways:

• by filing an application for advance payments or by using the online service Apply for Advance Payments of the Tax Credit for Home-Support Services for Seniors, available on our website at www.revenuquebec.ca; or

• by completing Schedule J when filing your income tax return.

  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 exact amount of the tax credit to which you are entitled for the year.

  You can claim your tax credit in the way that best suits you. This has not bearing on the amount to which you are entitled.

  For more information, visit our website at www.revenuquebec.ca.

  You can reach us at

  • 418 659-6299 if you live in the Québec City area;
  • 514 864-6299 if you live in the Montréal area;
  • 1 800 267-6299 (toll-free) if you live elsewhere in Québec.

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

  To be entitled to receive advance payments of the tax credit, you must meet all of the following conditions:

  • you are 70 or older;
  • you live in Québec;
  • you agree to have your advance payments deposited directly in your bank account; and
  • you submit your application no later than December 1 of the year concerned.

  We may refuse to process your application for advance payments if you or your spouse received advanced payments for a previous year and, at the time your application is received, you have not filed an income tax return for the previous year.

  Likewise, we can withhold or suspend advance payments if we learn that you have not filed an income tax return for a previous year during which you received advance payments.

  What if both you and your spouse are entitled to the tax credit?

  If you have a spouse and you are both entitled to the tax credit, only one of you will receive the total amount of advance payments to which you are entitled as a couple.

  If you and your spouse live in the same dwelling, you must file a single form.

  If your spouse does not live in the same dwelling, you must each file a separate form.

  We process applications received from each member of a couple as if they were part of one file. We will communicate with the member of the couple who receives the advance payments of the tax credit.

  Is this the right form for you?

  This is the right form for you if you are applying for advance payments of the tax credit with respect to expenses for home-support services that you receive one or more times in a year. The expenses must not be related to services included in your rent or in your condominium fees. The types of eligible services are listed on pages 4 and 5.

  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 live in a condominium apartment that you own and wish to apply for advance payments for services included in your condominium fees, you must file form TPZ-1029.MD.8-V, Application for Advance Payments for Services Included in Condominium Fees.

  To obtain these forms, call us or print the forms from our website.

  Completing the form

  Lines 16 and 24

  It is important that you check the appropriate box on lines 16 and 24. If you or your spouse is a dependent senior (see the definition below), you may be entitled to a tax credit of a greater amount. You may be asked to provide us with a document from a physician certifying that you are a dependent senior.

  Lines 40, 45 and 60

  You need the invoices that you received from the different service providers because you must enter their names and telephone numbers on the form and indicate the types of services you received. You must complete a copy of the form for each service provider.

  Types of eligible services

  01 Personal care services

  Personal care services include only those related to personal hygiene (for example, help with bathing), dressing, eating and drinking, personal mobility and transfers in the home for an individual who, because of his or her health, is unable to perform these activities on his or her own.

  Hairdressing, manicure and pedicure services are eligible services only if they are provided by a personal care attendant in your home at the same time as other personal care services.

  02 Meal preparation and delivery services

  Meal preparation and delivery services include

  • assistance in preparing meals in your dwelling; and
  • meal preparation and delivery by a non-profit community organization (such as Meals on Wheels).

  Meal services do not include the cost of food or delivery made by a restaurant.

  Note
  

  If you live in a private senior citizens' residence or a private residential and long-term care centre (CHSLD) not under agreement, meal services are eligible services only if the residence, CHSLD, or a person not dealing at arm's length with the residence or CHSLD did not receive payment for them.

  03 Supervision and support services

  Supervision and support services can include

  • non-specialized night supervision on a nightly or 24-hour basis and personal support services (such as companion sitting);
  • person-focused remote monitoring services including an emergency call service activated by a bracelet or pendant, remote measuring of physiological parameters or remote supervision of the taking of medication (person-focused remote monitoring services do not include the costs of renting or acquiring such a device);
  • GPS tracking services associated with the use of a GPS tracking device such as a transmitter placed in a watch, cellular phone or shoe (GPS tracking services do not include the costs of renting or acquiring such a device).

  Note
  

  If you live in a private senior citizens' residence or a private CHSLD not under agreement, non-specialized supervision services, support services and person-focused remote monitoring services are not eligible services as they are included in the basic amount to which you are entitled for services included in rent.

  04 Civic support services

  Civic support services are services required in order to meet the demands of daily life and they include

  • accompaniment on outings (such as going to vote);
  • assistance in filling out forms, including applications for advance payments of the tax credit for home-support services for seniors (but not including other tax forms, such as the income tax return); and
  • budget management.

  Civic support services do not include services governed by a professional order subject to the Professional Code and rendered by a member of that order.

  Note
  

  If you live in a private senior citizens' residence or a private CHSLD not under agreement, civic support services are not eligible services as they are included in the basic amount to which you are entitled for services included in rent.

  05 Nursing services

  Nursing services include the care provided by

  • a nurse; or
  • a nursing assistant.

  06 Housekeeping services

  Housekeeping services can include

  • housekeeping (sweeping, dusting or cleaning) of living areas;
  • maintaining appliances (cleaning an oven or refrigerator);
  • cleaning rugs and upholstered furniture (sofas or chairs);
  • cleaning air ducts, if they do not have to be dismantled.

  Housekeeping services do not include the costs of cleaning products.

  If you rent an apartment, only the upkeep of your apartment entitles you to the tax credit. The upkeep of common areas is not included.

  If you live in a rented room, you can claim the tax credit for housekeeping in your room and the common areas to which your rent gives you access (for example, the dining room, kitchen, living room and bathroom).

  Note
  

  If you live in a private senior citizens' residence or a private CHSLD not under agreement, housekeeping services for your living areas only are eligible services, provided the residence, CHSLD, or a person not dealing at arm's length with the residence or CHSLD did not receive payment for the services.

  07 Laundry services

  Laundry services include the care of your clothing, household linens (curtains) or bedding by a household service worker in your home.

  Laundry services do not include services offered by a business that supplies dry cleaning, laundering, pressing or other related services, nor do they include the cost of cleaning products.

  Note
  

  If you live in a private senior citizens' residence or a private CHSLD not under agreement, laundry services are eligible services only if the residence, CHSLD, or a person not dealing at arm's length with the residence or CHSLD did not receive payment for them. Moreover, the services must be provided at the same time as the housekeeping services for your living areas.

  08 Maintenance work outside the dwelling

  Maintenance work outside the dwelling includes maintenance work done every year because of seasonal changes, such as

  • cleaning the outside of the dwelling (windows and eavestroughs) and chimney sweeping;
  • pool (including opening and closure), spa and tennis court maintenance;
  • lawn care (fertilization, watering and mowing);
  • hedge trimming, and plant-bed and garden maintenance;
  • tree pruning (not including cutting down trees);
  • gathering leaves;
  • installing and removing a seasonal shelter (not including storage); and
  • snow removal, upkeep of parking lots and sidewalks and the application of an asphalt coating.

  The cost of materials, products and any other property used in the work is not an eligible expense for the purposes of the tax credit.

  Note
  

  If you live in a private senior citizens' residence or a private CHSLD not under agreement, such services are not eligible services.

  09 Supplying of everyday necessities

  These services include, for example,

  • the delivery of groceries; and
  • the delivery of prescription drugs.

  The cost of products is not an eligible expense for the purposes of the tax credit.

  Note
  

  If you live in a private senior citizens' residence or a private CHSLD not under agreement, such services are not eligible services.

  10 Other services

  If you paid for any services not included in the above list and you believe such services are eligible services, check box 10 on line 60 and specify the type(s) of services.

  Line 62

  Up to three amounts can be entered on line 62. If you made more than three payments (for which you are claiming the tax credit) to a single service provider, you can add these payments. Enter the total amount of those payments in one of the boxes, as well as the date of the last payment included in the total amount. This way, you will avoid having to complete several applications. Note that a payment may involve more than one type of service.

  If your spouse lives with you, you can claim your occasional expenses as well as those of your spouse.

  Definitions

  Dependent senior

  A person who

  • depends and will continue to permanently depend, for a prolonged and indefinite period, on other people for most of his or her needs and personal care, that is, personal hygiene, dressing, eating, drinking and moving around inside the home (personal mobility and transfers); or
  • needs constant supervision because of a severe mental disorder characterized by an irreversible breakdown in thought activity.

  If neither of the above-mentioned situations applies to you, you are not considered a dependent senior.

  Spouse

  A person who

  • is married to you;
  • is living in a civil union with you; or
  • is your de facto spouse. A de facto spouse is a person who has been living in a conjugal relationship with you for at least 12 consecutive months (if you were separated for less than 90 days, the 12-month period is considered not to have been interrupted).

  Receiving the amounts to which you are entitled

  The amounts to which you are entitled will be deposited directly in your bank account. You must be registered for direct deposit in order to receive the amounts.

  You can register for direct deposit or change your banking information

  • by using the online services on our website;
  • by enclosing with this form a blank cheque marked "VOID" on the front and bearing your name and social insurance number (the cheque must be from an account that you hold at a financial institution that has an establishment in Canada); or
  • by completing a Request for Direct Deposit (form LM-3.Q-V or LM-3.M-V). To obtain this form, call us or print out the form from our website.

  Be sure to notify us if you change your bank account.

  How is your tax credit calculated?

  For 2014, the maximum tax credit for an individual is equal to 32% of his or her eligible expenses. The limit on the amount of eligible expenses is $19,500 per year, for a maximum yearly tax credit of $6,240 (32% of $19,500). For a dependent senior, the limit on the amount of eligible expenses is $25,500, for a maximum yearly tax credit of $8,160. The rate of this tax credit will be increased by 1% per year until 2017. The rate will then be 35%.

  The tax credit is reduced by 3% of the portion of annual family income over $54,790 (amount for 2013, indexed annually). However, the tax credit is not reduced for a dependent senior or for a couple in which one of the individuals is a dependent senior.

  ---

  Example

  Ms. Ledford, who lives in her own house, turned 70 at the end of April 2014. She incurred the following expenses from May to December:

  • lawn care for the summer: $140 a month from May to September, for a total of $700; and
  • housekeeping services (sweeping, dusting and cleaning): $75 a month from May to December, for a total of $600.

  Her tax credit is calculated as follows:
  32% x ($700 + $600) = $416.

  Rather than complete several applications for advance payments in the same year, Ms. Ledford finds it simpler to accumulate her invoices and claim her tax credit in her income tax return.

  ---

  Appointing someone you trust to represent you

  You can appoint a person, such as a friend or family member, to represent you with Revenu Québec by filing a power of attorney concerning your advance payments of the tax credit. By doing so, you allow the person to consult the documents containing the information required to handle your applications for advance payments, and you allow us to communicate that information to him or her.

  To grant power of attorney concerning the advance payments, complete form MR-69.MD-V, Power of Attorney for Advance Payments: Tax Credit for Home-Support Services for Seniors, or form MR-69-V, Power of Attorney, Authorization to Communicate Information, or Revocation. On form MR-69.MD-V, you can elect to have all correspondence pertaining to your advance payments of the tax credit sent directly to the person appointed to represent you. (This option is not available on form MR-69-V.) Call us to obtain the forms or print them from our website.

  Sending the form

  Enclose the following document(s) with your form, as required:

  • a blank cheque marked "VOID" on the front or a Request for Direct Deposit (form LM-3.Q-V or LM-3.M-V), if you are not registered for direct deposit with Revenu Québec;
  • form MR-69.MD-V, Power of Attorney for Advance Payments: Tax Credit for Home-Support Services for Seniors, or form MR-69-V, Power of Attorney, Authorization to Communicate Information, or Revocation, if you wish to appoint someone to represent you.

  Do not enclose your invoices but keep them for your files. You will need them when you file your income tax return, or we may ask for them in the meantime.

  Send your duly completed and signed form, along with the required documents, to

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