• 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 applying for advance payments using either this form or the Apply for Advance Payments of the Tax Credit for Home-Support Services for Seniors online service, available on our website at 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 printed 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

Regardless of the way you choose to claim the tax credit, the amount to which you are entitled is the same.

For more information, visit our website at revenuquebec.ca.

You can also reach us at:

• 418 266-1016 in the Québec City area;

• 514 940-1481 in the Montréal area; or

• 1 855 291-6467 (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, 2020.

We may deny 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 that 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 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 Home-Support 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 are services provided by persons who, for example:

• help you prepare your meals; or

• provide you with nursing services.

To obtain the forms, call us or print them from our website.

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

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 greater amount. We may ask you to provide a document from a physician certifying that you are a dependent senior. Use form TPZ-1029.MD.A-V, Certification of Dependent Senior Status: Tax Credit for Home-Support Services for Seniors.

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

To calculate the amount of your advance payments for 2020, we begin by dividing the total cost of the eligible services by the total condominium fees paid by all the co-owners in 2019. We then apply the resulting percentage to your condominium fees to determine the cost of your eligible services for the year. Therefore, the syndicate of co-owners does not have to estimate the amounts for 2020.

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.

We will use your information for 2020 to calculate your advance payments only if your building was built in 2020. In this case, the budget for condominium fees for 2020 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 or change your banking information by:

• using the online services on our website;

• enclosing with this form a voided cheque 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

• completing a Request for Direct Deposit (form LM-3.Q-V or LM-3.M-V) [to obtain this form, call us or print it from our website].

Be sure to notify us if you change your bank account.

How is the tax credit calculated?

The tax credit is equal to 35% of the cost of the eligible home-support services included in your condominium fees.

The tax credit is reduced by 3% of the portion of your annual family income that exceeds $58,380 (amount for 2019, 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, Authorization to Communicate Information or Power of Attorney. 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 voided cheque 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 would like to appoint someone to represent you.

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