Information Sheet
Application for Advance Payments Based on Rent and Services Included in Rent
Tax Credit for Home-Support Services for Seniors
You may claim your tax credit in two ways:
- by completing Schedule J when filing your income tax return;
- by filing an application for advance payments.
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). To obtain the brochure, call us or visit our website (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.
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 may apply for advance payments for the couple. 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 made in the year must 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 submitted the first application.
Are you entitled to receive advance payments of the tax credit?
To be entitled to receive advance payments of the tax credit, you must
- be 70 or older;
- live in Québec;
- agree to have your advance payments deposited directly in your bank account in Québec; and
- submit your application no later than December 1 of the year concerned.
Is this the right form for you?
This is the right form for you if you are a tenant and
- you live in a senior citizens' residence and wish to apply for advance payments based on services included in your rent; or
- you live in an apartment building and wish to apply for advance payments based on your rent.
If you live in a condominium 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.
If you pay for services not included in your rent, you must file form TPZ-1029.MD.9-V, Application for Advance Payments for Occasional Services.
Completing the form
Documents you may need
To complete your form, you may need the most recent version of the following documents:
- your lease (or the written notice if you have an oral lease);
- any notice of rent increase, any notice of renewal or notice of modification of the lease, or any judgment fixing the rent.
If you live in a senior citizens' residence, you may also need the schedule to the lease (a mandatory form of the Régie du logement).
Part 1 Information about you
If you are a dependent senior, it is important to check the box on line 16 because you may be entitled to a higher tax credit. You may be asked to provide a document from a physician certifying that you are a dependent senior.
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.
If you and your spouse live in the same senior citizens' residence, but not in the same apartment, answer No to the question on line 25.
If your spouse lives in a senior citizens' residence or an apartment building, you do not have to complete another form for your spouse. Simply provide the documents listed under "Sending the form" on page 6.
Part 3 Information about the place where you live
Reminder: If you live in a house or condominium and are filing the form for your spouse who does not live with you, answer the questions in Part 3 on your spouse's behalf (for your spouse's dwelling and not yours).
If you live with your spouse only, answer No to the question on line 33.
Enter on line 35 the total monthly rent you (and your co-tenants, if any) pay.
Part 4 Information about the senior citizens' residence and the services received
To verify whether you may check boxes 46 through 50, refer to pages 2, 4 and 5 of the schedule to the lease. The required information is on those pages.
Part 5 Certification
Sign and date your form and provide your telephone number.
Definitions
Co-tenant
A person, other than your spouse, with whom you live and who pays his or her share of the rent. The person's name appears on the lease.
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 (personal hygiene, dressing, eating and drinking, personal mobility and transfers in the home); or
- needs constant supervision because of a severe mental disorder characterized by an irreversible breakdown in thought activity.
Senior citizens' residence
A congregate residential facility where rooms, studios or apartments intended for seniors are offered along with a varied range of services relating mainly to security, housekeeping assistance and assistance with social activities.
The following establishments are not senior citizens' residences:
- a facility maintained by a public institution or (publicly funded) private institution that operates a hospital centre, a residential and long-term care centre (CHSLD) or a rehabilitation centre;
- a facility maintained by a hospital centre or a reception centre for Cree Native persons;
- a building or residential facility where the services of a family-type resource or an intermediate resource, or the services of a foster family contemplated by the Act respecting health services and social services for Cree Native persons, are offered.
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
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 maximum tax credit for an individual is equal to 30% of his or her eligible expenses. The limit on the amount of eligible expenses is $15,600 per year, for a maximum yearly tax credit of $4,680 (30% of $15,600). For a dependent senior, the limit on the amount of eligible expenses is $21,600, for a maximum yearly tax credit of $6,480. However, the tax credit is reduced by 3% of the portion of annual family income over $52,080 (an amount that is indexed annually).
You live in a senior citizens' residence
Your tax credit is calculated on the basis of the home-support services included in your rent. We will calculate your credit using the information you provide to us.
You live in an apartment building
Eligible expenses correspond to 5% of your monthly rent. The maximum rent eligible for the tax credit is $600 per month. Therefore, the amount of the tax credit for rent that is over $600 per month is the same as that for rent that is $600 per month.
Example
Ms. Ledford lives in an apartment building and pays rent of $700 per month.
Her eligible expenses are calculated as follows: $600 x 5% = $30.
Her tax credit is calculated as follows: $30 x 30% = $9 per month (or $108 for the year). Since the monthly payment is not a significant amount, Ms. Ledford may find it simpler to claim her tax credit in her income tax return.
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
- you move;
- your spouse dies;
- your spouse must move for health reasons;
- your rent increases; or
- your rent changes because more or fewer services are included in it.
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.
Appointing someone you trust to represent you
You may appoint a person, such as a friend or family member, to represent you with Revenu Québec by filing a power of attorney for the purposes of 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 to the person you wish to appoint as your representative, you must file form MR-69.MD-V, Power of Attorney for Advance Payments: Tax Credit for Home-Support Services for Seniors. To obtain the form, call us or visit our website (www.revenuquebec.ca).
Form MR-69.MD-V has replaced form MR-69-V, Power of Attorney, Authorization to Communicate Information, or Revocation, where granting power of attorney for the purposes of advanced payments of the tax credit for home-support services for seniors is concerned. If you granted power of attorney using form MR-69-V, it will remain valid until the end of the period stipulated in the form (a maximum of three years). Once that power of attorney has expired, it can be renewed using form MR-69.MD-V. In that form, you can elect, if you wish, to have all correspondence pertaining to your advance payments of the tax credit sent directly to the person appointed as your representative.
What if you pay for occasional services one or more times in a year?
If you pay for occasional services that you receive 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,
- help you prepare your meals, or
- provide you with nursing services.
If your spouse does not live with you, is entitled to the tax credit and also has occasional expenses, you may include them in your application, since you are the applicant for the couple.
Sending the form
You live in an apartment building
Enclose a photocopy of
- your lease (or the written notice if you have an oral lease); and
- any notice of rent increase, any notice of renewal or notice of modification of the lease, or any judgment fixing the rent that you have received.
If you live in a senior citizens' residence Enclose a photocopy of
- your lease (or the written notice if you have an oral lease);
- the schedule to the lease (a mandatory form of the Régie du logement); and
- any notice of rent increase, any notice of renewal or notice of modification of the lease, or any judgment fixing the rent that you have received.
If you are renewing your application for advance payments and you have already provided a copy of your lease and the schedule to the lease, you are not required to submit the same documents again. You may simply enclose a notice of rent increase, or a notice of renewal or notice of modification of the lease, provided the document includes
- the amount of rent;
- the services included in rent;
- the start date and end date of the period covered by the notice of rent increase, or the notice of renewal or notice of modification of the lease;
- the signature of the administrator of the senior citizens' residence; and
- your signature or the signature of your representative.
Other documents to enclose (where applicable)
If your spouse is entitled to the tax credit and lives in a senior citizens' residence or apartment building but not with you, enclose a photocopy of the above-mentioned documents for your spouse as well.
If you are not registered for direct deposit with Revenu Québec, enclose a blank cheque with the word "VOID" written across the front, or a Request for Direct Deposit (form LM-3.Q-V or LM-3.M-V).
If you wish to appoint someone to represent you, enclose form MR-69.MD-V, Power of Attorney for Advance Payments: Tax Credit for Home-Support Services for Seniors.
Where to send the form
Send your duly completed and signed form, along with the required documents, to:
3800, rue de Marly
C. P. 25100, succursale Terminus
Québec (Québec) G1K 0B1