  Home-support services for seniors (Schedule J) |
Using the keyword Home-Support, indicate if you lived in a private seniors' residence, in an apartment building, in a condominium or in your house.
You must meet the requirements listed below to receive the tax credit for home-support services for seniors.
You must be 70 or older
You may claim the tax credit for services provided on or after the date you turn 70. If you began receiving a service before turning 70, only the portion of the expenses that relates to the services provided on or after your 70th birthday is eligible for the tax credit.
You must be resident in Québec
You must be resident in Québec on December 31 of the year you receive the services eligible for the tax credit.
The limit on eligible expenses for the tax credit is $19,500 per year. For dependent seniors, the limit is $25,500 per year.
Note that if you and your spouse at the end of the year are both eligible for the tax credit, only one of you may claim it for the couple.
If only one of the spouses is eligible for the tax credit, it is recommended to enter the expenses in the file of the eligible spouse.
The following options are applicable for the keyword Home-Support.
Private seniors' residence Choose this option if you lived in a private seniors' residence in 2023. Private seniors' residence A private seniors' residence is a congregate residential facility, or any part of such a facility, in respect of which the operator holds a valid temporary certificate of compliance or a valid certificate of compliance issued by the Minister of Health and Social Services (such facilities are entered in the register of private seniors' residences); or a private institution not under agreement that operates a residential and long-term care centre (CHSLD).
Note
The following establishments are not private seniors' residence: - a facility maintained by a public or private institution under agreement that operates a hospital centre, a residential and long-term care centre or a rehabilitation centre contemplated by the Act respecting health services and social services;
- a facility maintained by a hospital centre or a reception centre that is a public institution for the purposes of the application of the Act respecting health services and social services for Cree Native persons;
- a building or a residential facility where the services of an intermediate resource or a family-type resource within the meaning of the Act respecting health services and social services are offered, or a foster family contemplated by the Act respecting health services and social services for Cree Native persons.
Apartment building Choose this option if you lived in an apartment building in 2023.
Condominium Choose this option if you lived in a condominium in 2023.
Lived in own house or in a health establishment Choose this option if you lived in own house or in a health establishment in 2023.
Claim the tax credit for home-support (no calc) Choose this option if you want to claim the tax credit for home-support and you choose not to complete Schedule J. You have to meet all of the following conditions: - You received advance payments of the tax credit for home-support services in 2023.
- You were living in a conjugal relationship in 2022 and continued living with the same person throughout 2023, or you were not living in a conjugal relationship in 2022 and were still not living in a conjugal relationship throughout 2023.
- You lived in the same dwelling throughout 2023.
- You were either considered a dependent senior or not considered a dependent senior throughout 2023, and if you had a spouse 70 or older, your spouse was either considered a dependent senior or not considered a dependent senior throughout 2023.
- Your family income was not over $65,700 in 2023.
- You have submitted to us the lease for your dwelling unit or the written notice if you have an oral lease, the schedule to the lease, and any notice of modification of the lease or any judgment fixing the rent.
- You transmitted the information regarding the renewal of advance payments for 2023.
Where you meet all of the above conditions, DT Max will indicate the amount from line 441 to line 458, and enter « 0 » on line 466. However, if you paid for eligible services not included in your rent for which you did not apply for advance payments, you must use Schedule J to enter the cost of the services on line 2. The government will calculate the additional tax credit to which you are entitled.
Indicate if the person lived at the same place during all of 2023.
The following options are applicable for the keyword Lived-Same-Place.
Select the type of dwelling for which the advance payment was received.
By selecting the "Private seniors' residence" option, you will not be able to claim the tax credit for a caregiver of a spouse (Quebec Schedule H - Tax credit for caregivers).
The following options are applicable for the keyword Type-Dwelling.
Private seniors' residence Choose this option if you lived in a private seniors' residence in 2023. Private seniors' residence A private seniors' residence is a congregate residential facility, or any part of such a facility, in respect of which the operator holds a valid temporary certificate of compliance or a valid certificate of compliance issued by the Minister of Health and Social Services (such facilities are entered in the register of private seniors' residences); or a private institution not under agreement that operates a residential and long-term care centre (CHSLD).
Note
The following establishments are not private seniors' residence: - a facility maintained by a public or private institution under agreement that operates a hospital centre, a residential and long-term care centre or a rehabilitation centre contemplated by the Act respecting health services and social services;
- a facility maintained by a hospital centre or a reception centre that is a public institution for the purposes of the application of the Act respecting health services and social services for Cree Native persons;
- a building or a residential facility where the services of an intermediate resource or a family-type resource within the meaning of the Act respecting health services and social services are offered, or a foster family contemplated by the Act respecting health services and social services for Cree Native persons.
Apartment building Choose this option if you lived in an apartment building in 2023.
Condominium Choose this option if you lived in a condominium in 2023.
A person is considered a dependent senior if he or she was 70 years or older on December 31, 2023 and had a written certification (TPZ-1029.MD.A) from a physician confirming that he/she is a dependent senior.
A person is considered a dependent senior if he or she
- 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 (personal hygiene, dressing, eating and drinking, personal mobility and transfers);
OR
- requires constant supervision because of a serious mental disorder characterized by an irreversible breakdown in thought activity.
The following options are applicable for the keyword DependentSeniors.
Enter the date when the taxpayer became a dependent senior.
Indicate if the taxpayer's spouse (if applicable) is considered as a dependent senior.
Enter the date when the spouse became a dependent senior.
Has the information regarding the renewal of advance payments for 2021 been transmitted?
If you have eligible services not included in your rent for which you did not apply for advance payments, you can select the option "Yes" with the keyword MRQ-CalcCredit and the government will calculate the additional tax credit to which you are entitled. Use the keyword NonIncluded-Serv to enter the amount of eligible services. DT Max will enter the amount of eligible services on line 2 of Schedule J.
The following options are applicable for the keyword MRQ-CalcCredit.
Enter the eligible services not included in your client's rent for which he/she made no request for advanced payments. The government will calculate for you the additional credit to which your client is entitled. DT Max will enter this amount on line 2 of Schedule J
Select the address to be used in the private seniors' residence section (Schedule J, Part A)
The following options are applicable for the keyword Resid-Address.
Use the current address
Enter the residence address
Moved from a residence to another - Use the current address
Moved from a residence to another - Enter the address
Residence address (Schedule J, Line 7 of Part A)
Residence city (Schedule J, Line 8 of Part A)
Residence postal code (Schedule J, Line 9 of Part A)
Residence phone number (Schedule J, Line 9.1 of Part A)
Certain home-support services included in the cost of your rent may be eligible for the tax credit provided they are indicated in your lease or the Schedule to the Lease. The following services may be so included: - laundry service for bedding or clothing offered at least once a week;
- housekeeping of your room, studio or apartment offered at least once a week;
- food service that includes one, two or three meals a day;
- nursing service offered by a professional nurse present in the residence at least seven hours a day;
- personal care service offered by a personal care attendant present in the residence at least seven hours a day.
If no service eligible for the tax credit is included in your lease or the Schedule to the Lease, you may still receive the basic amount.
If you live with one or more co-tenants, the monthly amount eligible for the tax credit is calculated by dividing the total monthly cost of your rent by the number of co-tenants. A co-tenant is a person with whom you live and who pays his or her share of the rent. The co-tenant's name is on the lease. If you live with your spouse only, you are not considered co-tenants.
The following options are applicable for the keyword Resid-RentMonth.
Specify the monthly rent
Fixed monthly rent
Enter the eligible rent for each month (If you have co-tenants, include only your share).
Select the months for which the service is included in the rent.
For each month, indicate the number of meals per day included in the rent.
Laundry service for bedding or clothing offered at least once a week. The laundry service included in the cost of your rent may be eligible for the tax credit provided it is indicated in your lease or the schedule to the lease.
The following options are applicable for the keyword Resid-Laundry.
Enter the eligible rent for each month (If you have co-tenants, include only your share).
Select the months for which the service is included in the rent.
For each month, indicate the number of meals per day included in the rent.
Select the months for which the spouse lived in a not eligible establishments.
Housekeeping of your room, studio or apartment offered at least once every two weeks. The housekeeping included in the cost of your rent may be eligible for the tax credit provided they are indicated in your lease or the Schedule to the Lease.
The following options are applicable for the keyword Resid-HouseKeep.
Enter the eligible rent for each month (If you have co-tenants, include only your share).
Select the months for which the service is included in the rent.
For each month, indicate the number of meals per day included in the rent.
Select the months for which the spouse lived in a not eligible establishments.
Food service that includes one, two or three meals a day. At least one meal (breakfast, lunch or dinner) was provided daily. The food service included in the cost of your rent may be eligible for the tax credit provided they are indicated in your lease or the Schedule to the Lease.
The following options are applicable for the keyword Resid-Food.
Enter the eligible rent for each month (If you have co-tenants, include only your share).
Select the months for which the service is included in the rent.
For each month, indicate the number of meals per day included in the rent.
Select the months for which the spouse lived in a not eligible establishments.
Nursing service offered by a professional nurse present in the residence. A nurse or nursing assistant was present at least three hours a day. The nursing service included in the cost of your rent may be eligible for the tax credit provided they are indicated in your lease or the Schedule to the Lease.
The following options are applicable for the keyword Resid-Nursing.
Enter the eligible rent for each month (If you have co-tenants, include only your share).
Select the months for which the service is included in the rent.
For each month, indicate the number of meals per day included in the rent.
Select the months for which the spouse lived in a not eligible establishments.
Personal care service offered by a personal care attendant present in the residence at least seven hours a day. The personal care service included in the cost of your rent may be eligible for the tax credit provided they are indicated in your lease or the Schedule to the Lease.
The following options are applicable for the keyword Resid-PersServ.
Enter the eligible rent for each month (If you have co-tenants, include only your share).
Select the months for which the service is included in the rent.
For each month, indicate the number of meals per day included in the rent.
Select the months for which the spouse lived in a not eligible establishments.
Indicate if the taxpayer was living with one or more co-tenants.
The following options are applicable for the keyword Resid-CoTenants.
Use Resid-SpDiffApp if your spouse also lived in a private seniors' residence but you did not live together. DT Max will use another copy of the table to calculate the cost of eligible services included in his or her rent and will enter the result on line 23 of schedule J.
Select the address to be used in the private seniors' residence section (Schedule J, Part A)
The following options are applicable for the keyword SpouseResidAddress.
Residence address (Schedule J, Line 7 of Part A)
Residence city (Schedule J, Line 8 of Part A)
Residence postal code (Schedule J, Line 9 of Part A)
Residence phone number (Schedule J, Line 9.1 of Part A)
SpouseRentMonth Spouse's rent for the month (Sch. J, column 1)
The following options are applicable for the keyword SpouseRentMonth.
Enter the eligible rent for each month (If you have co-tenants, include only your share).
Select the months for which the service is included in the rent.
For each month, indicate the number of meals per day included in the rent.
Select the months for which the spouse lived in a not eligible establishments.
Laundry service for bedding or clothing offered at least once a week.
The following options are applicable for the keyword SpouseLaundry.
Enter the eligible rent for each month (If you have co-tenants, include only your share).
Select the months for which the service is included in the rent.
For each month, indicate the number of meals per day included in the rent.
Select the months for which the spouse lived in a not eligible establishments.
Housekeeping of the room, studio or apartment offered at least once a week.
The following options are applicable for the keyword SpouseHouseKeep.
Enter the eligible rent for each month (If you have co-tenants, include only your share).
Select the months for which the service is included in the rent.
For each month, indicate the number of meals per day included in the rent.
Select the months for which the spouse lived in a not eligible establishments.
Food service that includes one, two or three meals a day.
The following options are applicable for the keyword SpouseFood.
Enter the eligible rent for each month (If you have co-tenants, include only your share).
Select the months for which the service is included in the rent.
For each month, indicate the number of meals per day included in the rent.
Select the months for which the spouse lived in a not eligible establishments.
Nursing service offered by a professional nurse present in the residence at least seven hours a day.
The following options are applicable for the keyword SpouseNursing.
Enter the eligible rent for each month (If you have co-tenants, include only your share).
Select the months for which the service is included in the rent.
For each month, indicate the number of meals per day included in the rent.
Select the months for which the spouse lived in a not eligible establishments.
Personal care service offered by a personal care attendant present in the residence at least seven hours a day.
The following options are applicable for the keyword SpousePersServ.
Enter the eligible rent for each month (If you have co-tenants, include only your share).
Select the months for which the service is included in the rent.
For each month, indicate the number of meals per day included in the rent.
Select the months for which the spouse lived in a not eligible establishments.
Use the keyword Apartment-Rent to enter the eligible monthly rent paid by the taxpayer. The amount of eligible expenses included in the cost of rent is 5% of the monthly cost of rent on your lease. The percentage applies to the cost of the monthly rent, the minimum rent amount is $600 and up to a rent of $1,200 per month.
The amount thus calculated is the only portion of the rent that is an eligible expense for the tax credit. No other portion of the rent may be considered an eligible expense.
If you live with one or more co-tenants, the monthly amount eligible for the tax credit is calculated by dividing the monthly cost of rent by the number of co-tenants. A co-tenant is a person with whom you live and who pays his or her share of the rent. His or her name appears on the lease. If you live with your spouse only, you are not considered co-tenants.
The following options are applicable for the keyword Apartment-Rent.
First month of the year
Last month of the year
Select the first month of 2023 that your client paid this rent
Enter the number of months in 2023 during which a rent has been paid.
If you share your dwelling with one or several co-tenants of which none is your spouse, divide the total monthly rent by the number of people living in the dwelling in order to determine your share of the rent to be entered.
In any case where a senior will be (or is deemed to be) a co-tenant of a housing unit, his or her monthly rent will be equal to the amount obtained by dividing the required monthly rent for the unit by the number of co-tenants living in the housing unit. Moreover, the maximum amount applicable to the rent ($ 600 per month) will be reduced based on the same proportion.
Enter the number of co-lessees in the unit (not including the spouse).
If you live in a residential unit in a building held in co-ownership (condominium), the condominium fees you pay may cover certain services eligible for the tax credit. To be informed about the cost of these services, you must let the condominium's administrators (the syndicate of co-owners) know that you (or the person with whom you share the dwelling) are 70 years of age or older, or will turn 70 during the year.
The following options are applicable for the keyword Condo-EligExp.
This keyword is for Efile purposes only. Enter the name or business name of the syndicate of co-owners (Part 2, line 6).
This keyword is for Efile purposes only. Enter the Québec enterprise number (NEQ) (Part 2, line 7).
This keyword is for Efile purposes only. Enter the office number (Part 2, line 8).
This keyword is for Efile purposes only. Enter the street number, street, and P.O. box (Part 2, line 8).
This keyword is for Efile purposes only. Enter the city, town or municipality (Part 2, line 9).
This keyword is for Efile purposes only. Enter the province (Part 2, line 9).
This keyword is for Efile purposes only. Enter the postal code (Part 2, line 10).
This keyword is for Efile purposes only. Enter the phone number (Part 2, line 11).
This keyword is for EFILE purposes only. Enter the total condominium fees paid for the calendar year by the co-owner (Part 3, line 15).
This keyword is for Efile purposes only. Enter the cost of eligible services included in the condominium fees for all co-owners (Part 3, line 16).
This keyword is for Efile purposes only. Enter the total condominium fees paid by all co-owners (Part 3, line 17).
Use this keyword to select the different home support services and their related cost.
Only the cost of services gives entitlement to the tax credit for home-support services for seniors. The cost of supplies required to provide services is not included.
The following expenses are included in the cost of services eligible for the tax credit: - expenses paid by you, including GST and QST, for home-support services provided by a business. Such a business may be operated by a self-employed person or it may be a co-operative or a business in the social economy sector;
- amounts paid to an individual who provides home-support services as your employee. If, as an employer, you use a payroll processing service, the expenses incurred for such a service are eligible for the tax credit. The service may handle such tasks as the calculation of the contributions you are required to pay as an employer and the filing of your RL slips.
The following options are applicable for the keyword Home-Services.
Janitorial services, grounds maintenance and snow removal
Dressing, meals, and hygiene assistance
Nursing care support services
Other eligible services
Use Home-Support-Adv for application for advance payments of the tax credit for home-support services for seniors.
The form TPZ-1029.MD.7 (Application for advance payments based on rent and services included in rent) The form TPZ-1029.MD.8 (Application for advance payments for services included in condominium fees) The form TPZ-1029.MD.9 (Application for advance payments for occasional services)
If you have a spouse and you are both entitled to the tax credit, only one of you may apply for advance payments. Whether the application is in your name or your spouse's name, the tax credit to which both of you are entitled remains the same.
If the first application for advance payments is in your name, subsequent applications in the year will have to be in your name as well, even if they concern your spouse. Your file as a couple is in the name of the spouse who filed the first application.
You are entitled to receive advance payments of the tax credit if you 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 in Québec.
- You submit your application no later than December 1 of the year.
The following options are applicable for the keyword Home-Support-Adv.
Application for advance payments - Rent (TPZ-1029.MD.7) The form TPZ-1029.MD.7 (Application for advance payments based on rent and services included in rent) must be used if you live in a senior citizens' residence; or in an apartment building. You may use this form to apply for advance payments or to inform us of a change in your situation, such as a change of address.
Enclose a photocopy of the following document(s) with your form: - the lease for your dwelling, or the written notice if you have an oral lease;
- any notice of modification of the lease or any judgment fixing the rent;
- the schedule to the lease if you live in a senior citizens’ residence.
Send a duly completed and signed form, along with the required documents, to one of the addresses below.
Montréal, Laval, Laurentians, Lanaudière and Montérégie:
Revenu Québec
3, Complexe Desjardins
C. P. 7600, succursale Desjardins
Montréal (Québec) H5B 0A4
Québec City and other regions:
Revenu Québec
C. P. 25100, succursale Terminus
Québec (Québec) G1K 0B1
Application for advance payments - Condo (TPZ-1029.MD.8) The form TPZ-1029.MD.8 (Application for advance payments for services included in condominium fees) must be used if you own a condominium apartment in which you live and you wish to apply for advance payments for services included in your condominium fees.
Send a duly completed and signed form, along with the required documents, to one of the addresses below.
Revenu Québec
3800, rue de Marly C. P. 25700, succursale Terminus
Québec (Québec) G1A 1C6
Application for advance payments - Other (TPZ-1029.MD.9) The form TPZ-1029.MD.9 (Application for advance payments for occasional services) must be used if you are applying for an advance payment of the tax credit relating to expenses for home-support services that you receive one or more times per year. The expenses must not be included in your rent or condominium fees.
Send a duly completed and signed form, along with the required documents, to one of the addresses below.
Montréal, Laval, Laurentians, Lanaudière and Montérégie:
Revenu Québec
3, Complexe Desjardins
C. P. 7600, succursale Desjardins
Montréal (Québec) H5B 0A4
Québec City and other regions:
Revenu Québec
C. P. 25100, succursale Terminus
Québec (Québec) G1K 0B1
A person is considered a dependent senior if he or she was 70 years or older on December 31, 2023 and had a written certification (TPZ-1029.MD.A) from a physician confirming that he or she is a dependent senior.
A person is considered a dependent senior if he or she
- 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 (personal hygiene, dressing, eating and drinking, personal mobility and transfers);
OR
- requires constant supervision because of a serious mental disorder characterized by an irreversible breakdown in thought activity.
If you and your spouse live in the same senior citizens' residence, but not in the same room or apartment, answer No to question.
Indicate if the taxpayer spouse regarded as a dependent senior. A person is considered a dependent senior if he or she had a written certification from a physician that you are a dependent senior. A person is considered a dependend senior if he or she
- 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 (personal hygiene, dressing, eating and drinking, personal mobility and transfers);
OR
- requires constant supervision because of a serious mental disorder characterized by an irreversible breakdown in thought activity.
Select where a room, a studio or an apartment has been rented (TPZ-1029.MD.7, line 30).
The following options are applicable for the keyword Where-YouLive.
Indicate if one or more co-tenants was living at the same place (do not consider the spouse).
Enter the number of co-lessees in the unit (not including the spouse).
Enter the amount of the rent (TPZ-1029.MD.7, line 35).
Enter the start date of the term of the lease (TPZ-1029.MD.7, line 36).
Enter the end date of the term of the lease (TPZ-1029.MD.7, line 36).
Complete only if you live in a senior citizens' residence.
Enter the suite or apartment of the senior citizen's residence.
Enter the street, P.O. box of the senior citizen's residence.
Enter the city of the senior citizen's residence.
Enter the province the senior citizen's residence.
Enter the postal code of the senior citizen's residence.
Enter the phone number of the senior citizen's residence.
Use ServicesIncluded to select the services included in the rent at section 4.2 of form TPZ-1029.MD.7.
The following options are applicable for the keyword ServicesIncluded.
Laundry - at least once a week
Housekeeping - at least once every two weeks
One meals a day
Two meals a day
Three meals a day
Nursing services - at least 3 hrs a day/seven days a week
Personal care services - at least 7 hrs a day/7 days a week
Enter the name or business name of the syndicate of co-owners (TPZ-1029.MD.8, Part 3 line 40).
Enter the suite or apartment of the senior citizen's residence.
Enter the street, P.O. box of the senior citizen's residence.
Enter the city of the senior citizen's residence.
Enter the province the senior citizen's residence.
Enter the postal code of the senior citizen's residence.
Enter the phone number of the senior citizen's residence.
Information and amount about eligible services included in condominium fees (TPZ-1029.MD.8, Part 4).
The following options are applicable for the keyword Info-Services.
Cost of eligible services incuded in total condo fees
Total condominium fees paid by all co-owners
Total condominium fees that you must paid in 2024
If he/she became co-owner in 2024, enter the date on which the he/she became co-owner (TPZ-1029.MD.8, Part 4 line 58).
Enter the name of service provider (TPZ-1029.MD.9, Partie 3 L.40).
Enter the telephone number of the service provider (TPZ-1029.MD.9 line 45).
Select the eligible service received by the service provider (TPZ-1029.MD.9 line 60).
The following options are applicable for the keyword Elig-Service.ad.
01 Personal care services 01 Personal care services
This refers only to services related to personal hygiene, dressing, eating and drinking, and personal mobility and transfers.
Hairdressing, manicure or pedicure services qualify for the tax credit only if they are provided by a personal care attendant at the same time as other personal care services.
02 Meal preparation and delivery services 02 Meal preparation and delivery services
Eligible services include assistance in preparing meals as well as meal preparation and delivery by a non-profit community organization (such as Meals on Wheels).
Note: If you live in a senior citizens' residence, the services are eligible only if they were not paid to the residence or to a person not dealing at arm's length with the residence.
03 Supervision or support services 03 Non-specialized supervision services
Non-specialized supervision services include night supervision, monitoring and companion sitting.
Non-specialized supervision services do not include services provided by a business specialized in the protection of property or persons, or the cost of purchase, rental and maintenance of property (such as a monitoring bracelet, a panic button, an intercom, a surveillance camera or an alarm system).
Note: If you live in a senior citizens' residence, these services do not qualify for the tax credit.
04 Civic support services 04 Civic support services
Civic support services are services required in order to meet the everyday demands of daily life. Such services 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 assistance in filing other tax forms, such as the income tax return);
- 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 senior citizens' residence, these services do not qualify for the tax credit.
05 Nursing services 05 Nursing services
Nursing services include the care provided by - a nurse;
- a nursing assistant.
06 Housekeeping services 06 Housekeeping services
These services include, for example, sweeping, dusting and cleaning of the living areas.
Other housekeeping services include maintaining appliances (such as cleaning the oven or refrigerator), cleaning rugs and upholstered furniture, and cleaning air ducts (if they do not have to be dismantled).
The cost of cleaning products does not qualify for the tax credit.
Note: If you live in a senior citizens' residence, the services qualify for the tax credit only if they were not paid to the residence or to a person not dealing at arm's length with the residence.
07 Laudry services 07 Clothing-care services
These services include the care of your clothing and household linens (such as your bedding, towels, tablecloths and curtains).
Services offered by a business that supplies dry cleaning, laundering, ironing or other related services do not qualify for the credit, and neither does the cost of cleaning products.
Note: If you live in a senior citizens' residence, the services qualify for the tax credit only if they were not paid to the residence or to a person not dealing at arm's length with the residence. Moreover, the services must be provided at the same time as housekeeping services.
08 Maintenance work outside the dwelling 08 Minor maintenance work outside the dwelling
Minor 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, spa or tennis court maintenance;
- lawn care (fertilization, watering and mowing);
- hedge-trimming and plant-bed or garden maintenance;
- tree pruning (not including felling);
- raking leaves;
- installing and removing a seasonal shelter (not including storage);
- upkeep of the property and sidewalks (for example, snow removal and application of an asphalt coating).
The cost of materials, products and other property does not qualify for the tax credit.
Note: If you live in a senior citizens' residence, these services do not qualify for the tax credit.
09 Supplying of everyday necessities 09 Supplying everyday necessities
These services include, for example, - delivery of groceries;
- delivery of prescription drugs.
The cost of products does not qualify for the tax credit.
Note: If you live in a senior citizens' residence, these services do not qualify for the tax credit.
10 Other services (specify) 10 Other services
If you paid for services that are not included in the above list and you believe that the services qualify for the tax credit.
Enter the amount and the date of payment for the services received (TPZ-1029.MD.9 line 62). You may enter up to three amounts on line 62. If you have more than three payments to the same service provider, you may add the payments and enter the total in one of the boxes, followed by the date of the last payment included in the total. Note that a payment may be for more than one service.
You may enter both the expenses the taxpayer incurred and the expenses of the spouse incurred, even if the spouse does not live with the taxpayer.
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Lived-Same-Place 
DependentSeniors 
Date-DepSenior