3- Home assistance – Seniors and persons with disabilities

Home Accessibility Tax Credit – Federal

A non-refundable tax credit of 15% of expenses to a maximum of $20,000 (maximum credit of $3,000) may be claimed for home renovation or alteration expenses to make a dwelling more accessible for an individual who is 65 years of age or older and a disabled person. The credit may be claimed by the individual, the individual’s spouse or a member of their family who has claimed (or could claim) the amount for an eligible dependant, caregiver amount or amount for a disabled dependant age 18 or older.

Multigenerational Home Renovation Tax Credit – Federal

A refundable tax credit of 15% of a maximum of $50,000 of eligible expenses (maximum credit of $7,500) can be claimed for expenses incurred to create a multigenerational dwelling¹⁵ to permit an eligible individual 65 years old or older (or at least 18 years of age if the individual is eligible for the Disability Tax Credit) to live with a qualifying relation.¹⁶

An eligible dwelling qualifies for the credit if it meets the following criteria:

• It is owned by the individual or a qualifying relation (including the spouse of either one);
• The individual and qualifying relation ordinarily reside, or intend to ordinarily reside, in it within twelve months after the end of the renovation period.

The credit can be claimed by the individual or the qualifying relation (including their spouse) in the taxation year that includes the end of the renovation period.¹⁷ When the credit is claimed by more than one individual, the maximum amount must be shared among them. The expenses do not qualify for the credit if they are otherwise claimed under the Medical Expenses or Home Accessibility Tax Credit.

Home-Support Services for Seniors – Quebec

The tax credit for home-support services for seniors allows individuals who are 70 years or older to reduce the costs of certain home support services in their area. This refundable tax credit is 38%¹⁸ of eligible expenses. The annual expense limit is $19,500 ($25,500 for seniors recognized as being dependant) for a maximum annual credit of $7,215 ($9,435 for seniors recognized as being dependant).

The credit amount is reduced based on the family income and the presence of an autonomous or non-autonomous senior, as shown in the following table:

Eligible Expenses

Two types of services are eligible for the credit, i.e., personal support services, and maintenance and supply services. A few examples of eligible expenses are amounts paid for services related to:

• Day-to-day activities, such as dressing and hygiene (bath);
• Nursing services;
• Meal preparation, excluding the cost of the food;
• Household chores, such as cleaning and appliance maintenance (oven cleaning);
• Minor outdoor jobs like cutting the grass;
• Remote monitoring and locating by GPS.

The eligible expense calculation differs depending on whether it is a private seniors’ residence, an apartment building, a condominium, a house the senior owns or a health establishment.²⁰ The expenses for which this credit is claimed cannot be claimed otherwise as medical expenses in Quebec (see point 1 of this section).

Seniors may request payment of the credit in advance provided certain conditions are met. If both spouses are entitled to the credit, only one of them may claim it based on the couple’s eligible expenses incurred and the total of their annual expense limits.

Tax Credit for the Purchase or Rental of Equipment Designed to Help Seniors Live Independently at Home – Quebec

A taxpayer 70 years of age or older is entitled to a refundable tax credit equal to 20% of expenses incurred in excess of $250 for the acquisition, rental and installation in the taxpayer’s home of the following goods: a GPS remote monitoring or tracking device, devices to facilitate the use of a toilet, shower or bathtub, a mechanized rail-mounted chairlift to go up and down a staircase, alert systems for persons with hearing impairments, hearing aids, walkers, rollators, canes, crutches, non-motorized wheelchairs and a hospital bed. The expenses may not have been refunded to the taxpayer (unless the refund is taxable) and cannot entitle the taxpayer to any other tax credit or deduction.

Assistance Program to Offset Municipal Tax Increase – Quebec

Seniors may partially offset a municipal tax increase pursuant to a substantial assessment roll increase in their principal residence. The potential subsidy corresponds to the lesser of the amount indicated on the tax bill sent by the municipality and $500. The subsidy must be claimed on the tax return. To be eligible, the individual must be at least 65 years of age before the beginning of the year, the individual or the individual’s spouse must have owned the residence for at least 15 years and his/her family income cannot exceed $61,200.²¹

Seniors’ Home Renovation Tax Credit – New Brunswick

Seniors who own or rent a dwelling and family members who live with a senior may claim a refundable tax credit of a maximum amount of $1,000 per year in respect of eligible renovation expenses incurred up to a maximum of $10,000.

Home Buyers’ Plan

There are a number of specific provisions in the HBP rules relating to the acquisition of a residence that is adapted to the needs of handicapped persons (see Section II).

¹⁵ The renovations must create a secondary unit with a private entrance, kitchen, bathroom facilities and sleeping area. It can be newly constructed or created from an existing living space that did not already meet the requirements to be a secondary unit. Eligible expenses include the cost of labour and professional services, building material, fixtures, equipment rentals and permits but do not include, in particular, financing costs. Only one renovation can be claimed with respect to an eligible person in their lifetime.

¹⁶ A qualifying relation is a person 18 years of age or older at the end of a year who is a parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece or nephew or spouse of one of them.

¹⁷ The renovation period begins at the time an application for a building permit for a qualifying renovation is submitted and ends when the renovation work is finished.

¹⁸ Rate increased by 1% per year to reach 40% in 2026.

¹⁹ Thresholds for 2024, indexed annually.

²⁰ For more details on eligible expenses based on the type of dwelling, refer to the Tax Credit for Home-Support Services for Seniors page published by Revenu Québec. For seniors who rent an apartment in an apartment building, an amount equivalent to 5% of the monthly rent, (based on a minimum monthly rent of $600 and maximum of $1,200$) is considered an expense eligible for the credit.

²¹ Amount for 2024, indexed annually.