Tax credits for home-support services for seniors
If you are 70 years and older and reside in Quebec, you could be eligible for the tax credit for home-support for seniors.
This refundable tax credit applies to expenses incurred from home-support services even if you do not pay any income taxes.
The tax credit for home support services for seniors living in residences can reduce your rent by 33% from the expenses paid for home-support services included in your lease : Use the calculation tool for advanced payments.
FOR EXAMPLE :
In 2015, for a 70 year old non-autonomous person living alone
Upon signature of a lease for $2,000 per month in a senior’s residence which includes : the tax credit by advanced payment would be equivalent to up to $510 per month.
* The estimated amount is provided for information purposes only, taking into account solely the information above.
SOURCES OF INCOME AFTER RETIREMENT
When it is time to retire, you may be eligible to a retirement income from the government pension plans, such as the Quebec pension plan and the Old Age Security, and if applicable, a retirement income from your private pension plan, as your supplemental pension plan (“pension funds”), your locked-in retirement account (LIRA) or Life Income Fund (LIF).
NOTICE OF TERMINATION OF TENANT’S LEASE
A senior has rights as a tenant to terminate a current lease if admitted permanently in a long-term care senior housing or a seniors’ residence, regardless if he/she resides or not in such a place at the time of admission.
The notice must be accompanied by a certificate from the relevant authority to the effect that the tenant was admitted permanently.
Unless the parties agree otherwise, the cancellation of the lease is effective as follows :
- Lease of 12 months or more : 2 months’ notice
- Lease for less than 12 months or lease with undetermined term : 1 month notice
ARTICLE 1974 OF THE CIVIL CODE
A lessee may terminate the current lease if he or she is allocated a dwelling in low-rental housing or, because of a decision of the court, the lessee is relocated in an equivalent dwelling corresponding to his or her needs; the lessee may also terminate the lease if he or she can no longer occupy the dwelling because of a handicap or, in the case of a senior, if he or she permanently admitted to a residential and long-term care centre, to a facility operated by an intermediate resource, to a private seniors’ residence where the nursing care and personal assistance services required by his or her state of health are provided, or to any other lodging facility, regardless of its name, where such care and services are provided, whether or not the lessee already resides in such a place at the time of admission. The termination of lease takes effect two months after a notice is sent to the lessor, or one month after the notice is sent if the lease is for an indeterminate term or a term of less than 12 months. However, the termination takes effect before the two-month or one-month period expires if the parties so agree or when the dwelling, having been vacated by the lessee, is released by the lessor during that same period. The notice must be sent with an acknowledgement from the authority concerned and, in the case of a senior, with a certificate from an authorized person stating that the conditions requiring admission to the facility have been met. If part of the rent covers the cost of services of a personal nature provided to the lessee, the lessee is only required to pay that part of the rent that relates to the services which were provided before he or she vacated the dwelling. The same applies to the cost of such services if they are provided by the lessor under a contract separate from the lease.
1991, c. 64, a. 1974; 2011, c. 29, a. 6.