The home support tax credit for seniors is one of the most useful, and least understood, programs in Quebec's tax system. It reimburses part of what you pay to stay safely at home, including certain care provided by a nurse. The rate reaches 40% in 2026 (Ministère des Finances fact sheet). But between the caps, the income-based reduction and proof of dependency, it is easy to get lost. Here is how it works, what applies to home nursing care and what to ask before claiming.
On this page
- What the credit really allows
- Who is eligible
- How much you can get back
- Family income and the reduction
- Home nursing care
- Dependent person: the certificate and the higher cap
- How to apply
- Myths and misconceptions
- Frequently asked questions
- Sources
Want an estimate before reading on? Try our home support tax credit calculator. It gives a rough estimate based on your situation. Only Revenu Québec can confirm the amount you are entitled to.
What the credit really allows
Credit is refundable. In other words, even if you pay no tax, Revenu Québec can pay you the amount. According to the Ministère des Finances, the goal is to support people aged 70 or over so they can stay in their living environment as long as possible.
Two main types of services
- Personal assistance services: personal care, meal help, supervision, civic support and nursing services.
- Maintenance or supply services: housekeeping, outdoor maintenance, grocery or medication delivery.
One detail changes everything: only the cost of services counts. The price of the products needed to provide them is not included (Revenu Québec).
Who is eligible
The credit is for people who live in Quebec and are 70 or over. For a couple, each spouse's situation counts. Revenu Québec specifies that if your spouse is under 70 or you do not live together, you are treated as a single person for the calculation (calculation page).
Where you live changes the rules
Eligible services vary depending on where you live: your own house, a private seniors' residence, an apartment building or a condominium. A person living in their own house does not claim the same expenses as a person whose rent already includes services. So start by choosing your situation on the Revenu Québec calculation page, which asks four questions and shows detailed examples.
Independent or dependent
This distinction determines the expense cap. It does not depend on a feeling, but on criteria set by Revenu Québec, which we detail below.
How much you can get back
The calculation is done in two steps. First, a rate (40% in 2026, according to the Ministère des Finances fact sheet) is applied to the year's eligible expenses, up to a cap. Then the result is reduced according to family income. The table below shows the maximum credit before this reduction.
| Situation | Maximum expenses per year | Maximum credit at 40% |
|---|---|---|
| Independent single person | 19 500 $ | 7 800 $ |
| Dependent single person | 25 500 $ | 10 200 $ |
| Independent couple | 39 000 $ | 15 600 $ |
| Couple with one dependent person | 45 000 $ | 18 000 $ |
| Couple with two dependent persons | 51 000 $ | 20 400 $ |
These amounts are caps, not guaranteed sums. The credit reflects what you actually paid for eligible services.
A simple example, for illustration
- An independent single person pays $5,000 for eligible services during the year.
- At the 40% rate, their starting credit is $2,000.
- If their family income is below the first reduction threshold, nothing is deducted.
This case is hypothetical. Your result depends on your expenses, where you live and your income.
To remember
- The credit is refundable and is for people aged 70 or over who live in Quebec.
- The rate is 40% in 2026, according to the Ministère des Finances fact sheet.
- Eligible expenses are capped according to dependency and couple status.
- Only the cost of services counts, never the cost of products.
- Family income reduces the credit for independent people, in tiers.
- Keep all your invoices and supporting documents.
Family income and the reduction
The family income includes the senior's net income and, if applicable, that of their eligible spouse. The higher it goes, the more the credit decreases. The thresholds are indexed every year, so always check the figures for the year in question.
| Situation | Portion of family income concerned | Reduction rate |
|---|---|---|
| Independent person | Between $72,465 and $117,395 | 3 % |
| Independent person | Above $117,395 | 7 % |
| Dependent person | Above $72,465 (enhanced portion only) | 3 % |
Why dependent people are better protected
For a dependent person, the reduction applies only to the « enhanced » portion of the credit, that is, the difference between the 40% rate and a base rate of 35%. The Ministère des Finances explains that this mechanism ensures a minimum credit of 35% of eligible expenses (fact sheet 110101). In guide IN-151, the reduction corresponds to the lesser of 3% of the portion of income above the threshold and 5% of eligible expenses.
What this means in practice
- A modest income leads to no reduction.
- An average income reduces the credit by a small percentage of the excess, not all of it.
- A high income further reduces an independent person's credit, but not a dependent person's below their base rate.
Move from the calculation to a concrete check. Estimate your situation with our tax credit calculator. If a loved one's health raises the question of loss of independence, book an appointment with a doctor or nurse practitioner. The online consultation remains available for other health questions. For on-site care, see our page on home care.
Home nursing care
This is where many families hesitate. Revenu Québec classifies nursing services among eligible services. Its page on home-support services mentions, at the address where you live, « care provided by a nurse » and care provided by a licensed practical nurse (Revenu Québec).
What Omicron offers at home
At Clinique Omicron, a nurse can come to you for a nursing consultation, a blood test or a vaccination. Details are on our page home care. These acts are care provided by a nurse at the place where the person lives. Their eligibility for the credit, however, depends on each person's situation and must be confirmed with Revenu Québec before claiming.
| Element | What You Need to Know |
|---|---|
| Care provided by a nurse where you live | Nursing services recognized by Revenu Québec |
| Care provided by a licensed practical nurse | Also recognized |
| Cost of products used | Not included in the calculation |
| Travel costs | Not counted in our calculator |
| Laboratory tests and vaccine prices | Not counted in our calculator |
| Same services also entered as medical expenses (line 381) | Not allowed: a nursing service cannot be claimed twice |
The trap to avoid
The nursing services you claim for the credit must not also appear in your medical expenses. Choose the right box only once, and keep the invoice. For a broader overview of home services, also read our article onhome care in Quebec.
Dependent person: the certificate and the higher cap
To access the higher caps, the person must be recognized as dependent. Revenu Québec describes two possible situations: a person who needs permanent assistance, for a prolonged and indefinite period, for most of their personal needs (washing, dressing, eating, moving around the home), or a person with a severe and permanent mental impairment, such as Alzheimer's disease or dementia, who requires continuous supervision (calculation page).
A written certificate is required
To confirm this status, a written certificate from a doctor or nurse practitioner must be provided. The usual form is theTPZ-1029.MD.A certificate.
What Omicron can do
If the person's condition warrants it, Clinique Omicron's doctors and nurse practitioners can complete this certificate during a consultation. The professional assesses the clinical situation, and that assessment decides. No one can promise the result in advance, and the certificate is not issued on request. To book, go to the page appointment.
- Prepare a concrete description of the person's daily needs.
- Note the activities they need help with, and how often.
- A loved one can accompany the person to the consultation, with their agreement.
How to apply
There are two paths. The first is Schedule J of the income tax return. The second lets you receive the credit earlier: the request for advance payments (Revenu Québec).
Advance payments
- The request must be made no later than December 1 of the year in question.
- Payments must be made by direct deposit to your bank account.
- Revenu Québec offers an estimation tool to find out what you may be entitled to.
Documents to keep
Revenu Québec asks you to keep your invoices and supporting documents, generally for six years after the taxation year in question. Keep them in one place from the start, with the supplier's name, the date and the nature of the service. A family caregiver can handle this, but the services must have been provided by a person or company that issues an invoice.
Myths and misconceptions
« The credit is only for seniors' residences. »
False. People living in their own house, an apartment or a condominium may also be eligible, with rules adapted to each situation.
« You must have lost your independence to qualify. »
False. Independent people qualify too, with a lower expense cap. Loss of independence only opens access to a higher cap.
« A high income shuts me out. »
Nuanced. The reduction is gradual, and it mainly affects independent people. For a dependent person, the 35% base rate is not reduced by income.
« Everything related to home care is eligible. »
Nuanced. Nursing services are recognized, but only the cost of services counts, not the cost of products. Our calculator also does not count travel, laboratory tests or vaccine prices.
« With a doctor's certificate, the higher cap is automatic. »
Nuanced. The doctor or nurse practitioner assesses the clinical situation. The certificate is completed only if the person's condition meets Revenu Québec's criteria.
Frequently asked questions
At what age can you apply for the credit?
From age 70, if you live in Quebec. In a couple, a spouse under 70 means the request is treated as that of a single person.
Does home nursing care qualify for the credit?
Revenu Québec recognizes care provided by a nurse or licensed practical nurse where you live. The rules vary depending on your type of housing, so check your case on the calculation page.
Is a blood test or vaccination at home eligible?
These are care provided by a nurse at home, but their eligibility depends on the situation and must be confirmed with Revenu Québec. Our calculator excludes travel costs, laboratory tests and vaccine prices.
How do you prove that a person is dependent?
With a written certificate from a doctor or nurse practitioner, for example form TPZ-1029.MD.A.
Can you receive the credit before filing your tax return?
Yes, through advance payments. The request must be made no later than December 1 of the year in question, and payment is made by direct deposit.
Can the same care be entered as medical expenses?
No. Nursing services claimed for the credit must not also appear in medical expenses (line 381).
Sources
- Revenu Québec, House – Eligible and ineligible services for the home support tax credit
- Revenu Québec, Calculation of the home support tax credit for seniors
- Revenu Québec, Request for the home support tax credit for seniors
- Ministère des Finances du Québec, Refundable tax credit for home support for seniors (fact sheet 110101)
- Québec.ca, Portefeuille québécois
- Revenu Québec, Guide IN-151
- Revenu Québec, Certificate – Dependent person status (TPZ-1029.MD.A)
Omicron Clinic
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