Québec tax credit for home support for seniors

Who qualifies?

You may be entitled to the tax credit for home support for seniors if you meet two conditions on December 31 of the year in question: you live in Québec and you are 70 or older. According to Revenu Québec, you can claim the credit regardless of your level of independence. If you turned 70 during the year, only expenses for services received from the time you turned 70 qualify.

2026 amounts

The credit is refundable: it can be paid even if you have no tax to pay. For 2026 the rate is 40% (it has risen by one percentage point a year since 2022, when it was 36%). The credit applies to eligible expenses up to an annual ceiling that depends on your situation:

Situation	Maximum eligible expenses	Maximum credit (40%)
Single, independent person	$19,500	$7,800
Single, non-independent person	$25,500	$10,200
Couple of independent persons	$39,000	$15,600
Couple: one independent, one non-independent	$45,000	$18,000
Couple of non-independent persons	$51,000	$20,400

The credit is reduced when family income exceeds $72,465 (the 2026 threshold). The reduction is calculated differently depending on whether the person is independent: check it on Revenu Québec.

Which services are eligible?

Eligible services depend on where you live (your own house, an apartment building, a condominium or a private seniors’ residence). If you live in your own house, Revenu Québec lists, among others:

• Personal care: help with dressing, hygiene (for example, help with bathing), eating, and moving around the home.
• Meals: help preparing meals where you live.
• Supervision and support: non-specialized overnight or continuous supervision services, or sitting services.
• Civic support: for example, accompaniment to the pharmacy or the grocery store.
• Nursing services: care provided by a nurse where you live (Vemaro’s personal support workers do not provide nursing care).

Not included, for example, are the cost of products (toiletries, food), services provided by a spouse or dependant, and services from a member of a professional order other than a nurse. For the full list, see the Revenu Québec page for your situation.

An invoice is required

Services may be provided by a person you employ or by a business (self-employed worker, cooperative, social economy enterprise), which must give you an invoice. Keep your invoices and supporting documents: you generally must keep them for six years after the tax year concerned. Vemaro Support provides a detailed invoice for services.

How to apply

1. With your tax returnFill in Schedule J of your Québec income tax return.
2. Or through advance paymentsIf you want to receive the credit sooner, you can claim it in advance through Revenu Québec’s My Account for individuals or with the TPZ-1029.MD form that matches your housing. Payments are made by direct deposit.

If you claim this credit for certain expenses, you cannot claim the medical expense tax credit for those same expenses.

Home support with Vemaro Support

Vemaro Support provides home support in Montréal and Laval through salaried personal support workers (PABs) supervised by a nurse, with a free initial assessment, no deposit and a detailed invoice every two weeks. Vemaro does not promise any tax credit.

Sources

• Revenu Québec — Tax credit for home support (page in French)
• Revenu Québec — Eligible home support services, your own house (in French)
• Revenu Québec — Claiming the tax credit (in French)
• CFFP, Université de Sherbrooke — 2026 rate and ceilings (in French)