Schedule J - Tax Credit for Home-Support Services for Seniors  (Rama please add French for entire page)

Column 1:

• If you were the sole tenant of your dwelling, enter the amount of your rent for each month.

• If you shared your dwelling with one or more co-tenants and none of them was your spouse, divide the monthly rent by the total number of people living in the dwelling and enter the result in column 1.

• If you only lived with your spouse, enter your monthly rent, regardless of who paid the rent or how you shared it.

 

Column 2:

Enter the basic amount to which you are entitled according to your situation. The information you need to calculate the basic amount is on the first line of the table that applies to your situation. If you do not have a schedule to your lease, the basic amount is the only eligible expense included in your rent.

 

Columns 3 through 7:

Each of these columns corresponds to a service that may be included in your monthly rent. Consult the schedule to your lease to find out if any of these services are included in your monthly rent. Then, refer to the table that applies to your situation for the monthly amount that you can enter in each of the columns. You can enter an amount only if the schedule to your lease indicates that

• in the case of a laundry service (column 3), the service was provided for your bedding or clothing at least once a week; • in the case of a housekeeping service (column 4), the service was provided at least once every two weeks;

• in the case of a meal service (column 5), at least one of the three meals (breakfast, lunch and dinner) was provided every day;

• in the case of a nursing service (column 6), a nurse or nursing assistant was present at least three hours a day;

• in the case of a personal care service (column  7), a personal care attendant was present at least seven hours a day

 

Box 8 is computed automatically based on data entered in column 1 to 7.

The portion of rent eligible for the tax credit for individuals living in an apartment building that is not a private seniors’ residence is 5% of the monthly rent. The maximum eligible rent is $600 per month. In each column, enter the lesser of the following amounts:

• $600; or

• the rent you paid for the month concerned.

 

Enter an amount in column 2 of line 30 only if it is different from the amount in column 1.

Click on the jump for box 36 which takes you to Form TPZ-1029.MD.5-V which is Information return for Home Support Service for Seniors. It contains the following details:

 

1. Identification of the co-owner - Your information is automatically entered in this section.

2. Identification of the syndicate of co-owners - Please enter the details here if you have a co-owner

3. Cost of eligible services included in the condominium fees of the co-owner -

 

Box 15. Enter the total condominium fees paid by the person specified in past 1 in 2016.

Box 16. Cost of eligible services included in total condominium fees for all co-owners in 2016 ( Click the jump to TPZ-1029-MD.5-C-V. Enter the required amount in box 10 )

Box 17. Total condominium fees paid by all co-owners for 2016 ( Click the jump to TPZ-1029-MD.5-C-V. Enter the actual expenses pertaining to 2016 in that form)

 

The value from box 19 of the information return flows to box 36 in Schedule J

Housekeeping services include

• sweeping, dusting and cleaning living areas;

• maintaining appliances (cleaning an oven or a refrigerator);

• cleaning rugs and upholstered furniture (sofas or armchairs);

• cleaning air ducts (if they do not have to be dismantled); and

• chimney sweeping.

 

Grounds maintenance services include

• lawn care (fertilization and mowing);

• pool maintenance;

• hedge trimming and plant-bed maintenance;

• tree pruning; and

• raking leaves

Personal care services only include services related to

• dressing;

• personal hygiene (for example, help with bathing)

• mobility in the home; and

• eating and drinking.

 

Meal delivery services by a community organization include

• meal preparation and delivery by a non-profit community organization such as Meals on Wheels;

 • help preparing meals in your dwelling.

Nursing services include the care provided by

• a nurse; or

• a nursing assistant.

 

To qualify for the tax credit for home-support services for seniors, nursing services must not be included in the amount for medical expenses in line 381

Other services include the following :

 

• supervision and support services;
• civic support services;
• laundry services;
• supplying everyday necessities and running other errands; and
• minor maintenance work outside the dwelling (such as installing and removing a portable shelter).