• TPZ-1029.MD.7-V - Application for Advance Payments Based on Rent and Services Included in Rent

Information

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 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 at revenuquebec.ca; or

• by completing Schedule J when filing your income tax return.

If you apply for advance payments, we will send you an RL-19 slip showing the total amount of advance payments that you received in the year. 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 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 of the current year.

We may deny 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 that 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 are a tenant and one of the following situations applies to you:

• You live in a private senior citizens' residence and the advance payments you are applying for are based on services included in your 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 the advance payments you are applying for are based on your rent.

If you live in a condominium apartment that you own and your application for advance payments is related to 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: Tax Credit for Home-Support Services for Seniors. Call us to request a copy of form TPZ‑1029.MD.8‑V or print it from 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 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 Tribunal administratif du logement (formerly 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 greater amount. You may be asked to provide us with a document from a physician or a specialized nurse practitioner 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.

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

On line 35, enter 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 entered on line 36 corresponds to the lease period. However, if the total monthly rent changes while the lease is in effect, you must complete a new application and provide the period to which the new rent applies.

Lines 46 through 50

To find out whether you can check boxes 46 through 50, refer to your schedule to the lease or your notice of modification of the lease.

For line 48, each meal (breakfast, lunch, supper) checked off in the schedule to the lease is considered to be one meal, even if you and your spouse each receive the meal. For example, if the schedule provides that you and your spouse both receive breakfast, you are considered to be receiving one of three meals per day.

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, that is, personal hygiene, dressing, eating, drinking and moving around inside the home (personal mobility and transfers); 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 Minister of Health and Social Services.

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

The amounts you are entitled to are deposited directly in your bank account each month. You must be registered for direct deposit to receive them.

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‑V). Call us to get a copy of the form or print it from our website.

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

How is your tax credit calculated?

The maximum tax credit is equal to 35% of all eligible expenses. If you are not a dependent senior, the limit on the amount of eligible expenses is $19,500 per year, for a maximum yearly tax credit of $6,825 (35% 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 $8,925.

The tax credit is reduced by 3% of the portion of annual family income over $59,385 (amount for 2020, 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 us with.

Where, at the beginning of a given month, a person lives in a dwelling unit in a facility or part of a facility that is no longer a private senior 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.

What if your situation changes in the course of the year?

You must inform us of any change that could affect the amount of your tax credit. For example, you must inform us if:

• you move (a change in rooms constitutes a move);

• your spouse dies;

• you and your spouse have been separated for 90 days or more because of the breakdown of your relationship;

• 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 when you need to deal with us by filing 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 applications 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 power of attorney for advance payments, complete 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 request to have all correspondence regarding 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 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: Tax Credit for Home-Support Services for Seniors. Alternatively, you can claim your tax credit when filing your income tax return.

If your spouse lives 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 to 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 Tribunal administratif du logement [formerly the Régie du logement]); and

• any 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, you can do so by enclosing either a voided cheque or form LM‑3‑V.

If you would like to appoint someone to represent you, enclose form MR‑69.MD‑V or MR‑69‑V.

Where to send the form

Send this form, duly completed and signed, along with the required documents, to: