Seniors experiencing a loss of autonomy
Seniors experiencing a loss of autonomy: Financial assistance related to living environments
Different types of financial assistance are available to help seniors experiencing a loss of autonomy stay in their own home for as long as possible, or to provide them with funding when they need to move into a residence. Here are some types of financial assistance available to maintain, renovate, or adapt your home, help pay your rent or housing expenses, and provide grants for home assistance and support services.
The home accessibility tax credit (HATC) is a tax credit from the federal government. It allows you to deduct certain expenses for work done on your home from the tax you have to pay.
Eligibility for this tax credit
To apply for this tax credit, you must be in one of the following situations:
- Be at least 65 years old or be 65 years old at the end of the year.
or
- Be the spouse or de facto partner of someone who is at least 65 years old or who will be 65 years old at the end of the year.
or
- Be eligible for the disability tax credit, regardless of your age.
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- Be the spouse or de facto partner of someone who is eligible for the disability tax credit.
Please note
You may be able to apply for this tax credit even if none of the situations described apply to you – for example, if you’re the nephew or niece of someone who is 65 years old or who will turn 65 years old at the end of the year or of someone who is eligible for the disability tax credit. In that case, there are additional requirements you’ll have to meet.
Whatever your situation, you or your relative must either own or co-own the home where the work is being carried out. You can also claim this credit if you’re the beneficiary of a trust that owns or co-owns the property, or if your relative is. In all cases, the property must be located in Canada.
Documents to complete for your income tax return
When you file your income tax return, you must fill out the corresponding parts of the form and the schedule provided by the Canada Revenue Agency. For 2023, it’s line 31285 of the form.
You can also use the spreadsheet for this line to help you calculate the claim amount.
Supporting documentation may be required
The Canada Revenue Agency may ask you to provide supporting documents for each expense claimed (e.g., invoice, contract, etc.). Be sure to keep copies of them.
The amount of tax credit will depend on the amount of eligible expenses
To determine the amount of tax credit you may be entitled to for 2023, multiply the total amount of your eligible expenses (up to a maximum of $20,000) by 12.525%.
Example:
You incurred eligible expenses of $30,000. The tax credit is applicable only to a maximum of $20,000. Therefore, take $20,000 and multiply it by 12.525%.
$20,000 X 12.525% = $2,505
Amount of tax credit = $2,505
Important
The percentage used in the calculation may differ if you don’t reside in Quebec or if you operate a business that has a permanent establishment outside Quebec.
If several people claim the credit at the same time, the maximum amount of $20,000 applies to all of them together. If you can’t agree on each person’s share, the Revenue Agency will decide how it will be divided.
Eligible expenses
To be eligible, the expenses must be related to renovations made on a property that was ordinarily inhabited during the year by the qualifying individual who is 65 or will be 65 at the end of the year or the individual eligible for the disability tax credit.
The expenses must make it possible for the individual to gain access to or to be mobile or functional inside the home. The expenses must also reduce the risk of harm to the individual.
Here are a few examples of eligible expenses:
- Building materials
- Equipment rental
- Renovation permit
Labour costs are also eligible. However, if the work was done by someone claiming the tax credit or by a member of their family, some additional conditions apply.
For the conditions and more examples of eligible expenses:
Generally, you can claim the home accessibility tax credit even if you’ve received government assistance for expenses for the work (e.g., grant, forgivable loan, provincial or federal tax credit, etc.).
You can also claim the tax home accessibility tax credit even if you’ve already claimed a tax credit for medical expenses for the same expense.
A non-refundable tax credit
This tax credit is non-refundable. That means the amount of the tax credit is simply deducted from the amount you would normally pay in income tax. In other words, if you have no income tax to pay, you won’t receive a refund from the federal government, even if you meet all the eligibility requirements.
The grant for seniors to offset a municipal tax increase is a tax credit from the provincial government. It allows you to receive money to compensate for part of the increase in the municipal tax on your residence.
Eligibility criteria
To have access to this grant, you must:
- be at least 65 years old
- have owned your home for at least 15 consecutive years
- have a family income that does not exceed a certain threshold ($58,200 for 2023)
The home you request the grant for must meet the following criteria:
- It must be your main residence.
- The tax account must be sent to you.
- The building it’s in must consist of a single residential unit. For example, if it’s in an apartment building, you’re not eligible for the grant.
Documents to complete for your income tax return
When you file your income tax return, you must fill out the appropriate form.
All the information you need to fill out this form is specified on your municipal tax account or on the notice sent to you separately by the municipality.
You have up to 4 years to file an application. You can apply for it retroactively by filling out the form for each relevant year.
The amount varies depending on the increase in value of your residence
The amount you’re entitled to is indicated on your municipal tax account or on a notice sent to you separately by the municipality.
This amount ranges between $0 and $500. It’s based on the increase in value of your residence or, if you’ve received this grant before, the amount you received the previous year.
A refundable tax credit
This tax credit is refundable. That means you could receive money even if you have no income tax to pay.
The Société d’habitation du Québec manages the residential adaptation assistance program. It offers financial support so that adaptation work can be completed in the home of someone with a disability so that they can go about their basic everyday activities. Financial support can be as high as $50,000 per eligible individual.
This program also has two other components offering financial assistance to replace non-compliant lifts or repair specialized equipment, but these components are not discussed on this page.
If you live in Montreal, the program is different because it’s managed by the city.
Eligibility for the program
To participate in this program, you must:
- be domiciled in Quebec
- be a Canadian citizen or have permanent resident status
- be a person with a disability
- be limited in your ability to perform your daily activities and therefore require adaptations to your home.
On the other hand, you must not:
- be eligible for financial assistance for home adaptation under another program or a private or public insurance plan (e.g., CNESST, SAAQ, IVAQ, Veterans, etc.).
Other restrictions may also apply, depending on your situation.
You can still apply even if you’re a tenant, but your landlord will receive the financial assistance under the program.
How to obtain financial assistance under the residential adaptation assistance program
Choose the option that suits your needs
Choose one of the following two options:
- Option 1: Professional support
- Option 2: Self-determined needs and work
Option 1: Professional support
- Professionals help you determine what work is needed. An occupational therapist evaluates your needs and an accredited inspector helps you carry out the work.
- Maximum amount of financial assistance: $50,000 per eligible individual.
- Work covered: Work determined by the occupational therapist and the inspector based on their evaluation and the program requirements.
- Time limit: The processing of your application and the evaluation by the occupational therapist and the inspector can take several months.
- When to submit the application: Before starting the work.
- The home must have already been built when you apply.
Option 2: Self-determined needs and work
- You’ve already determined what work needs to be done and no professional helped you with the work.
- Maximum amount of financial assistance: $24,000 ($12,000 for indoor work and $12,000 for outdoor work).
- Work covered: It must be on the program’s pre-established list (e.g., construction of an access ramp, lowering of a door, installation of handrails, installation of support bars in the bathroom, etc.).
- Time limit: The application can take a few weeks to be processed.
- When to apply: Before starting the work or no later than 12 months after it ends.
- Work can be done on a home under construction or on a home to be built.
File your application
Once you’ve selected the option, apply by filling out the form entitled Inscription au programme (Registration for program), which is available online or at your local CLSC.
If you applied under option 1 and more than one individual with a disability lives in the same home, fill out an additional schedule for each individual concerned.
If you don’t own your home, you must obtain the landlord’s consent.
You must also attach certain supporting documents. These are specified on the form.
Get help with your work
- Option 1: Professional support
If your application is accepted, you’ll receive a certificate of eligibility indicating the maximum amount of financial assistance you’ve been granted. You can then start the work.
Most of the time, you won’t receive financial assistance before the work is completed. Once the work is done, the occupational therapist and the inspector will evaluate the work, and you’ll have to provide the Société d’habitation du Québec with all the necessary invoices. - Option 2: Self-determined needs and work
If your application is accepted, you’ll receive a financial assistance form to complete.
If the work hasn’t been carried out yet, you’ll receive a certificate of eligibility authorizing you to start. Financial assistance will be paid once the work is done, when you submit the relevant invoices.
If you applied retroactively – in other words, the work was already completed when you applied – you must provide the Société d’habitation du Québec with all the necessary invoices before you can receive financial assistance.
The RAMQ manages the Financial Contribution Program for Accommodated Adults. It allows seniors living in a public facility to reduce the contribution they pay for their accommodation and food, providing them with free or low-cost housing.
As a general rule, when you live in a public facility (e.g., CHSLD, rehabilitation centre, etc.), you don’t have to pay for the health and social services you receive.
On the other hand, you do have to pay for your accommodation and food. The amount you pay depends on the type of room you occupy (e.g., private or shared).
If you have a low income, you can ask for a reduction in the amount you would normally have to pay.
Reduced contribution eligibility
To request an exemption or a reduced contribution, you must:
- be at least 18 years old
- be living in a public facility (e.g., CHSLD, rehabilitation centre, etc.)
- be covered by the Québec Health Insurance Plan
- have been assessed by a CISSS or by a CIUSSS
When and how to request a reduction in your contribution for accommodation and food
When you’re admitted into a public facility, you receive a “notice of decision” indicating the amount you have to pay.
If you think that this amount is too high and that you can’t afford it, you can submit an “Application for Exemption or for Re-Evaluation.” The contribution amount will be re-evaluated, taking into account your financial situation.
A tool to estimate your contribution under the exemption or re-evaluation
To get an idea of the outcome of your application, use the calculation tool provided by the RAMQ:
Revenu Québec manages the shelter allowance program. It allows you to receive money every month to help you pay your rent or, if you’re a homeowner, your other housing-related expenses.
Eligibility criteria
You could be eligible for the shelter allowance program if you meet the following requirements:
- you or your spouse or de facto partner are 50 years old or older
- you spend at least 30% of your family income on accommodation
- your annual family income is lower than the maximum threshold
The maximum income threshold to be eligible for the shelter allowance program is determined according to your family situation and the proportion of your income you spend on housing.
How to apply for the shelter allowance
At any time during the year, you can apply online or by mail by filling out the “Shelter allowance application” form available on Revenu Québec’s website.
If you’re a tenant, you must submit the following documents along with your application:
- a copy of your lease or, if you don’t have one, an attestation signed by your landlord.
- a copy of any notice of modification of the terms of your lease.
If you’re a homeowner, you must submit the following documents along with your application:
- a copy of your property tax account statement.
- a document confirming the interest to be paid on your mortgage and, if your mortgage covers more than one dwelling, information distinguishing the portion that applies to each one.
- if the accommodation is a mobile home on leased land, a copy of your lease and any notice of modifications of the terms of the lease.
If you live with your spouse, only one of you can apply. Regardless of who applies, the amount will be the same.
You have to reapply every year to continue receiving the shelter allowance.
The monthly amount varies depending on your situation
Once it receives your application, Revenu Québec will review your file to determine the amount you’ll be granted. For the period between October 1, 2023, and September 30, 2024, the amounts granted vary up to a maximum of $170 per month, depending on the situation.
Most of the time, if your application is accepted, the shelter allowance will be paid every month within the first five days of the month.
The tax credit for home-support services for seniors is offered by the provincial government. It allows you to remain in your living environment for as long as possible and to prevent or delay moving to the public health and social services network.
Eligibility for this tax credit
To apply for this tax credit, you must:
- be at least 70 years old.
You can apply for this tax credit whether you live in a house, an apartment, a condo, a private senior’s residence (RPA), or a private residential and long-term centre (CHSLD) not under agreement.
You can also apply for it if you live in a health establishment (e.g., CHSLD or rehabilitation centre) or with a relative. In that case, however, the criteria and services covered vary. Contact Revenu Québec for information.
If you and your partner or spouse are both eligible and you live together, only one of you can apply for the tax credit for home-support services for seniors. Regardless of who applies, the amount will be the same.
f you don’t live together, you can each file your own application.
Documents to complete for your tax return
When you file your income tax return, you must fill out the corresponding parts of the form and the schedule provided by the Canada Revenue Agency. For 2023, it’s Schedule J.
If you wish, you can apply for advance payments to receive financial assistance before filing your income tax return. In that case, you have until December 1 of the taxation year in question to apply. The application form you have to fill out depends on your personal situation – make sure you use the right one.
Supporting documentation will be required
You must attach certain supporting documents to your application. What you need to submit varies depending on your personal situation. Check the form to see what documents are required in your situation.
If you want to help the person you’re caring for with their application, you can obtain a power of attorney to do so by filling out the form provided by Revenu Québec.
The amount varies depending on where you live and the services you received
The expenses covered by the tax credit for home-support services for seniors vary depending on where you live.
For example, the expenses covered may be fees associated with certain services you receive (e.g., dressing and hygiene services, meal services, nursing services, housekeeping, grounds maintenance and snow removal services, grocery delivery services, etc.) or a portion of your rent.
See the list of expenses covered, based on your situation.
- If you own a house: House – Home-support services for seniors (Revenu Québec)
- If you own a condo: Condominium – Home-support services for seniors (Revenu Québec)
- If you’re a tenant in an apartment building: Apartments – Home-support services for seniors (Revenu Québec)
- If you live in a private seniors’ residence or a private CHSLD not under agreement: Private seniors’ residence – Home-support services for seniors (Revenu Québec)
- If you’re not in any of these situations: Eligibility for services in other situations (Revenu Québec)
To get an idea of the amount you may be entitled to, use Revenu Québec’s calculation tool.
A refundable tax credit
This tax credit is refundable. That means you could receive money even if you have no tax to pay.
The RAMQ manages the Financial Assistance Program for Domestic Help Services. It allows you to reduce your expenses for domestic help services (e.g., housekeeping and meal preparation) regardless of where you live (house, apartment, RPA, etc.)
Eligibility for this program
To be eligible for this program, you must:
- be aged 18 or over
- be covered by the Québec Health Insurance Plan
- use the services of a domestic help business recognized by the Ministère de la Santé et des Services sociaux (MSSS).
On the other hand, you must not be:
- receiving other financial assistance for these services (e.g., from the CNESST, the SAAQ, or a private insurance plan).
How to obtain the reduction
The domestic help business you’ve chosen will give you the necessary forms and help you complete them and prepare your application. The business will be responsible for sending the application to the RAMQ. The RAMQ will then inform you whether you’ll be granted financial assistance or not.
To find a domestic help business recognized by the MSSS:
The reduction may vary depending on your situation
The basic program covers an amount of $4 per hour.
If you’re aged 65 or older, additional financial assistance ranging from $2.50 to $20 could be added to that amount.
To get an idea of the amount you’re entitled to, use the calculation tool provided by the RAMQ:
CLSCs provide certain home-support services free of charge (e.g., professional home-support services, assistance with hygiene, meals, dressing, getting in and out of bed, specialized equipment loan, etc.).
Contact your local CLSC to find out what services are offered in your area and whether you’re eligible to receive them.
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WARNING
The information presented on this page is not a legal opinion or legal advice. This page explains in a general way the law that applies in Quebec. To obtain a legal opinion or legal advice on your personal situation, consult a legal professional.