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  • TPZ-1029.MD.8-V - Application for Advance Payments for Services Included in Condominium Fees


Information

Application for Advance Payments for Services Included in Condominium Fees

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.

Important

You may be entitled to the tax credit for a given year provided that you were resident in Québec on December 31 of the taxation year covered by the application. Consequently, if you receive advance payments of the tax credit for a given year but are no longer resident in Québec on December 31 of that year, you will have to repay the advance payments received.

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 also reach us at

  • 418 659-6299 in the Québec City area;

  • 514 864-6299 in the Montréal area; or

  • 1 800 267-6299 (toll-free) 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 requirements:

  • You must be 70 or older.
  • You must live in Québec.
  • You must agree to have your advance payments deposited directly in your bank account.
  • You must submit your application no later than December 1, 2016.

We may refuse to process your application for advance payments if you or your spouse received advance 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 as you, 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 live in a condominium apartment that you own and wish to apply for advance payments for services included in your condominium fees.

However, if you are a tenant and would like 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: Tax Credit for HomeSupport Services for Seniors.

If you pay for occasional services (whose costs are not included in rent) one or more times in a year, you can file form TPZ-1029.MD.9-V, Application for Advance Payments for Occasional Services: Tax Credit for Home-Support Services for Seniors. These services are provided by persons who, for example,

  • help you prepare your meals; or
  • provide you with nursing services.

You can choose instead to wait until you file your income tax return to claim the amounts to which you are entitled with respect to occasional services.

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 a document from a physician certifying that you are a dependent senior.

Lines 40 to 45

Make sure you enter the suite or apartment number and the telephone number of your syndicate of co-owners (if applicable).

Lines 52 to 58

Our calculation of the total amount of your advance payments for 2016 will be based on the percentage that the total cost of eligible services for 2015 represents of the total condominium fees paid by all the co-owners in 2015. We will apply that percentage to your condominium fees for 2016 to calculate the cost of your eligible services for 2016.

Therefore, the syndicate of co-owners does not have to estimate the amounts for 2016. Given that the calculation of your advance payments is based on the expenses of the previous year, you must, when filing your income tax return, complete Schedule J to calculate the exact amount of the tax credit to which you are entitled for the year.

Our calculation of your advance payments will be based on information for 2016 only if the building in which you live was built in 2016. In this case, the budget for condominium fees for 2016 can serve as the basis for calculating your advance payments.

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 (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 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).

Syndicate of co-owners

A body that is comprised of the co-owners of an immovable and constitutes a legal person, the objects of which are to preserve the immovable, to maintain and manage the common portions, to protect the rights appurtenant to the immovable and to take all measures of common interest.

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?

The tax credit is equal to 34% of the cost of the eligible home-support services included in your condominium fees. The rate of this tax credit will be 35% in 2017.

The tax credit is reduced by 3% of the portion of annual family income over $55,905 (amount for 2015, 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.

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 granting 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 application for advance payments, and you allow us to communicate that information to him or her. Moreover, the person will be able to make changes to the information or documents in your file that concern your advance payments.

To grant a power of attorney for the purposes of advance payments of the tax credit for home-support services for seniors, complete and file 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. Note that with 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 as your representative. This option is not available in form MR-69-V. Call us to request a form or print the form you need from our website.

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, you must inform us if

  • you move;
  • your spouse dies;
  • there has been a breakdown in your relationship resulting in
    a separation lasting for a period of at least 90 days; or
  • your spouse must move for health reasons.
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.

Sending the form

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

  • a blank cheque with the word “VOID” written across the front or a copy of form LM-3.Q-V or LM-3.M-V, if you are not registered for direct deposit;
  • form MR-69.MD-V or form MR-69-V if you wish to appoint someone to represent you.

Send your duly completed and signed form, as well as the appropriate documents, to

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