Guide
Quebec Senior Assistance Tax Credit
This Page Was Last Updated: June 25, 2024
Learn more about financial support available for low-income seniors in Quebec.

The Quebec Senior Assistance Tax Credit is designed to provide seniors with financial relief. This guide offers a detailed overview of the tax credit, a calculator to estimate how much you could receive, its eligibility requirements, and how to claim it.

Quebec Senior Assistance Tax Credit Calculator

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Senior Assistance Tax Credit

This is a refundable tax credit. This means you can receive a refund from the government if the tax credit reduces your tax payable to less than zero.

What You Should Know
  • Seniors aged 70 and above residing in Quebec are eligible for the Quebec Senior Assistance Tax Credit.
  • The Quebec Senior Assistance Tax Credit is a refundable tax credit, which means you could receive it as cash if you don’t owe any taxes.
  • Applicants need to file their tax returns to claim the credit.
  • Up to $4,000 in tax credits are available for couples and $2,000 in tax credits for individuals.

Eligibility Conditions

To qualify for the Quebec Senior Assistance Tax Credit, you must meet the following criteria:

Basic Eligibility

  • You and your spouse, if applicable, were 70 or older on December 31, 2023.

Residency and Citizenship Requirements

You are considered an eligible individual if, on December 31, 2023 (end of the tax year), you:

  • Were a resident of Quebec.
  • Were a Canadian citizen, permanent resident, or protected person under the Immigration and Refugee Protection Act, or were a temporary resident or held a temporary resident permit under the Immigration and Refugee Protection Act and had lived in Canada for the last 18 months.

Ineligibility Criteria

You are not eligible if:

  • You were confined to a prison or similar institution on December 31, 2023, and had been confined for more than 183 days in 2023 (during the tax year).
  • You or your spouse were exempt from income tax for the year 2023.

Tax Credit Details

The amount of the refundable tax credit varies based on your personal situation and family income. Here’s a breakdown:

Maximum Tax Credit Amounts

  • $4,000 if you and your spouse were both 70 or over on December 31, 2023, and both qualify as eligible individuals.
  • $2,000 if only one of you was 70 or over or your spouse did not qualify as an eligible individual.
  • $2,000 if you did not have a spouse.

Reduction Based on Family Income

The tax credit is reduced by 5.16% of the family income that exceeds:

  • $41,885 if you had a spouse.
  • $25,755 if you did not have a spouse.

Maximum Family Income Thresholds

If your family income exceeds the following amounts, you are not eligible for the tax credit:

  • $119,405 if you and your spouse are eligible individuals and were 70 or over on December 31, 2023.
  • $80,645 if only one of you was 70 or over or if your spouse is not an eligible individual.
  • $64,515 if you did not have a spouse.
What a Refundable Tax Credit Means

A refundable tax credit is a type of tax benefit that can reduce your tax liability to less than zero, resulting in a refund from the government. Unlike Old Age Security (OAS) and Guaranteed Income Supplement (GIS), which are paid out monthly into your bank account or as a cheque, the Quebec Senior Assistance Tax Credit is provided once per year on your tax return. In the case of the Quebec Senior Assistance Tax Credit, if the amount of the credit is greater than the taxes you owe, you could receive the difference as a tax refund. This ensures that even seniors with low or no tax liabilities can still benefit from the credit.

Payment Process

Automatic Calculation

You do not need to claim the credit manually in your Quebec income tax return. Revenu Québec will calculate it for you automatically. You can also complete form TP-1029.SA-V.

Splitting the Credit with Your Spouse

You can split the credit if you and your spouse qualify as eligible individuals. To do this, one of you must complete form TP-1029.SA-V and include it with your income tax return. Ensure both of you sign the form.

Filing Your Income Tax Return

To receive the credit, both you and your spouse (if applicable) must file an income tax return. This ensures that Revenu Québec has the necessary information to calculate and distribute your credit accurately.

Comparing Quebec Senior Assistance Tax Credit with Other Programs

Federal Programs

  • Old Age Security (OAS): A federal benefit providing a monthly payment to seniors aged 65 and older.
  • Guaranteed Income Supplement (GIS): A federal supplement for low-income seniors receiving OAS designed to provide additional financial support.

Provincial Programs

Ontario

  • Ontario Guaranteed Annual Income System (GAINS): Up to $87 per month for single seniors and $174 per month for couples.
  • Ontario Senior Homeowners' Property Tax Grant (OSHPTG): Up to $500 per year to help cover the cost of property tax.

Alberta

  • Alberta Seniors Benefit: This program provides up to $3,792 per year for single seniors and $5,687 for senior couples, as well as a supplement for those living in a continuing care home.

British Columbia

  • BC Senior's Supplement: This supplement provides up to $99.30 per month for single seniors and up to $110.25 per month for couples.
  • BC Home Owner Grant for Seniors: Assists senior residents in reducing their property tax with an annual payment of up to $1,045.

Manitoba

  • Manitoba 55 PLUS Program: This program offers quarterly benefits of up to $161.80 for single seniors and $173.90 for couples, depending on their income level. It is for low-income seniors aged 55 and over.

Frequently Asked Questions (FAQ)

Q: I have a spouse, but they do not qualify as an eligible individual. Can I still receive the tax credit?

A: Yes, you can still receive a reduced amount of $2,000 if only one of you is 70 or older or one of you does not meet the eligibility criteria.

Q: What should I do if my family income exceeds the maximum threshold?

A: If your family income exceeds the maximum eligibility threshold, unfortunately, you cannot claim the Quebec Senior Assistance Tax Credit.

Q: Can I claim the tax credit if I am a temporary resident or hold a temporary resident permit?

A: Yes, as long as you have lived in Canada for the last 18 months and meet all other eligibility requirements.

Q: Is there an age limit for claiming the Quebec Senior Assistance Tax Credit?

A: Yes, you must be 70 or over on December 31, 2023, to be eligible for the tax credit.

Q: Can I split the tax credit with my spouse even if they do not file an income tax return?

A: No, you and your spouse must file an income tax return to receive the credit and have it split between you.