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

Information

This form must be completed by every syndicate of co-owners required to report the cost of eligible services included in the condominium fees ( common expenses and contributions to a contingency fund ) of one of the co-owners so that the co-owner can claim the tax credit respecting these services.

Tax credit and eligible services

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

To calculate the cost of these services for a given year (from January 1 to December 31), you must first complete work chart TPZ-1029.MD.5.C-V, Cost of Eligible Services Included in Condominium Fees: Tax Credit for Home-Support Services for Seniors . The only costs that can be entered on the work chart are those covering eligible home-support services that, if included in condominium fees, can give entitlement to the tax credit for home-support services for seniors.

What are the syndicate of co-owners' obligations?

You must complete form TPZ-1029.MD.5-V if a person living in the residential complex held in co-ownership requests it before the end of the year, provided the following criteria are met:

• the person declares that he or she (or the person he or she lives with) is at least 70 or will turn 70 before the end of the year;
• the person (or his or her spouse) owns a unit in the residential complex; and
• the condominium fees include the cost of at least one home-support service.

Once form TPZ-1029.MD.5-V has been completed, you must provide one copy to the person who made the request and one copy to Revenu Québec no later than the last day of February of the year following the year for which the person requested the information return. For example, the form for 2017 must be filed no later than the last day of February 2018. The person will need to enclose a copy of this form when filing his or her 2017 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

Sending the form

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

Questions?

For more information or to access a form, 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.