TPZ-1029.MD.5-V - Tax Credit for Home-Support Services for Seniors

Information Sheet

1   Tax credit and form TPZ-1029.MD.5-V

The tax credit for home-support services for seniors is available to persons aged 70 or older who are Québec residents and pay for eligible home-support services.

To receive the tax credit, seniors receiving eligible services whose cost is included in their condominium fees (common expenses) must enclose with their income tax return the Information Return (form TPZ-1029.MD.5-V) completed by their syndicate of co-owners.

Before completing the form, syndicates of co-owners must first complete work chart TPZ-1029.MD.5.C-V, Cost of Eligible Services Included in Condominium Fees, as this chart was designed to help syndicates of co-owners calculate the cost of eligible home-support services included in condominium fees for a given year (from January 1 to December 31).

2   What are the obligations of syndicates of co-owners?

Syndicates of co-owners must complete form TPZ-1029.MD.5-V if a senior citizen living in the residential complex held in coownership requests it before the end of the year and

• the senior (or his or her spouse) owns a condominium apartment in the residential complex; and
• condominium fees include the cost of at least one eligible home-support service (see the list of eligible services in work chart TPZ-1029.MD.5.C-V).

Once form TPZ-1029.MD.5-V is completed, syndicates of co-owners must provide two copies to the senior citizen and one copy to Revenu Quebec no later than the last day of February of the year following the year for which the senior citizen requested the information return. For example, the form for 2011 must be filed no later than the last day of February 2012. Seniors will enclose a copy of this form with the 2011 income tax return.

The law provides for a penalty of $25 for each day that the form is late, to a maximum of $2,500.

Note:
If in 2012 (in May, for example), a senior citizen turns 70 or becomes a co-owner, he or she may require the syndicate of co-owners to complete work chart TPZ-1029.MD.5.C-V so that he or she may apply for advance payments of the tax credit. In such a case, the syndicate of co-owners can provide a photocopy of the 2011 work chart.

3   What are the eligible services that can be included in condominium fees?

You will find the list of eligible home-support services in work chart TPZ-1029.MD.5.C-V.

The only items to be considered for the calculation of the cost of services are

• amounts payable to a business providing the services, including GST and QST; and
• gross salary or wages and fringe benefits of the employee(s) providing the services, as well as employer contributions (contributions to the Québec Pension Plan and the health services fund, Québec parental insurance plan premiums and employment insurance premiums).

4   Sending the form

Once you have completed and signed the form, send it to

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

5   Questions?

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.