TPZ-1029.MD.7-V –
Application for Advance Payments Based on Rent and Services
Included in Rent
Information Sheet
Application for Advance Payments Based on Rent and Services Included in Rent
Tax Credit for Home-Support Services for Seniors
You can claim the tax credit for home-support services for seniors in two ways:
- by completing Schedule J when filing your income tax return; or
- 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.
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. It does not change 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.
The Minister of Revenue 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, the Minister can withhold or suspend advance payments if the Minister learns 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 a tenant and one of the following situations applies to you:
- you live in a private senior citizens residence and your application for advance payments is based on services included in rent. (This is also the right form for you if you live in a private residential and long-term care centre (CHSLD) that is not under agreement, because the rules respecting the calculation of the tax credit for services included in rent apply both to seniors living in a private senior citizens residence and to seniors living in a CHSLD that is not under agreement.);
- you live in an apartment building and wish to apply for advance payments based on your rent.
To obtain this form, call us or print the form from our website at www.revenuquebec.ca.
Completing this form
Documents you may need
To complete this form, you may need the most recent version of the following documents:
- your lease (or the written notice if you have an oral lease);
- your schedule to the lease;
- any notice of rent increase, notice of renewal or notice of modification of the lease, or any judgment fixing the rent.
If you live in a private senior citizens residence, your schedule to the lease is filed on the form prescribed by the Régie du logement.
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 a document from a physician certifying that you are a dependent senior.
Line 25
If you and your spouse live in separate apartments in the same private senior citizens residence, answer No to the question on line 25.
Line 33
If you live with your spouse only, answer No to the question on line 33.
Line 35
Enter on line 35 the total monthly rent you (and your co-tenants, if any) pay. Any reimbursement received pertaining to rent must be deducted from the total monthly rent.
Line 36
As a rule, the period indicated on line 36 corresponds with the lease period. However, if a change is made to total monthly rent while the lease is in effect, you must complete a new application and indicate the period to which the new rent applies.
Lines 46 through 50
To verify whether you can check boxes 46 through 50, refer to your schedule to the lease or your notice of modification of the lease.
Definitions
Co-tenant
A person, other than your spouse, with whom you live and who pays his or her share of the rent. The persons 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. If neither of the above-mentioned situations applies to you, you are not considered a dependent senior.
Private senior citizens residence
A congregate residential facility or part of such a facility where the operator of the facility holds a temporary certificate of compliance or a certificate of compliance issued by the health and social services agency of the area of jurisdiction in which the facility is located.
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 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
- 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 2013, the maximum tax credit for an individual is equal to 31% 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 $6,045 (31% 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 $7,905. The rate of this tax credit will be increased by 1% each year, until it reaches 35% in 2017.
The tax credit is reduced by 3% of the portion of annual family income over $53,465 (amount for 2012, 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.
You live in a private senior citizens' residence
Your tax credit is calculated on the basis of the home-support services included in your rent. We will calculate the tax credit using the information you provide to us.
Where, at the beginning of a given month, a person lives in a dwelling unit in a facility or part of a facility that has ceased to be a private seniors citizens' residence, the amount of the eligible expenses included in the person's rent will be limited to 5% of the portion of the monthly rent for which the person is responsible, up to a total rent of $600 per month.
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 for a single dwelling. 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
In 2013, 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 31% = $9.30 per month (or $111.60 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 (a change in rooms constitutes a 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 can appoint a person, such as a friend or family member, to represent you with Revenu Quebec by filing a power of attorney concerning 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 print the form from our website.
Form MR-69.MD-V can replace 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 have already granted power of attorney using form MR-69-V, it will remain valid until the end of the period stipulated on the form (a maximum period of three years). Once that power of attorney has expired, it can be renewed using form MR-69.MD-V. On 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.
If you wish to give power of attorney concerning your income tax return, you must complete form MR-69-V.
What if you pay for occasional services one or more times in a year?
You can submit an application for advance payments for services that are not included in rent. These services can be paid on a per-use basis or under a contract. Such services may include
- meal preparation; or
- a nursing service offered by a nurse.
If you pay for such services, you can file form TPZ-1029.MD.9-V, Application for Advance Payments for Occasional Services. You can instead choose to claim your tax credit when filing your income tax return.
If your spouse does not live with you, is entitled to the tax credit and also receives occasional services, complete form TPZ-1029.MD.9-V for the couple. If your spouse does not live with you, he or she must complete a separate copy of the form.
Sending the form
You live in an apartment building
If you have not already done so, enclose a photocopy of the most recent version of the following documents:
- your lease (or the written notice if you have an oral lease);
- the schedule of the lease, if applicable; and
- any notice of modification of the lease or any judgment fixing the rent that you have received.
You live in a private senior citizens' residence
If you have not already done so, enclose a photocopy of the most recent version of the following documents:
- your lease (or the written notice if you have an oral lease);
- the schedule to the lease (a mandatory form of the Regie 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.
Other documents to enclose (where applicable)
If you are not registered for direct deposit with Revenu Quebec, you can do so by enclosing 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 this form, duly completed and signed, along with the required documents, to
3800, rue de Marly
C. P. 25100, succursale Terminus
Quebec (Quebec) G1K 0B1