The Tax Credit Respecting Home-Support Services for Seniors

Transcription

1 REVENU QUÉBEC The Tax Credit Respecting Home-Support Services for Seniors

2 This publication is provided for information purposes only. It does not constitute a legal interpretation of the Taxation Act or any other legislation. ISBN X Legal deposit Bibliothèque nationale du Québec, 2005 Legal deposit Library and Archives Canada, 2005

3 Contents Introduction...5 Main features of the credit...7 Eligibility...8 Expenses that give entitlement to the credit...11 Services that give entitlement to the credit...14 General information...14 Specific information...17 Payment authorization...19 Services that do not give entitlement to the credit...23 General information...23 Specific information...24 Payment of eligible expenses...25 In brief...32 Checklists

4 Introduction Seniors constitute one of the fastest-growing segments of the Québec population. In 2001, there were 670,000 people aged 70 or over in Québec; by 2031, there will be close to 1.5 million. Since the government accords high priority to these citizens, it introduced a tax credit respecting home-support services for seniors in January The credit enables seniors to receive certain homesupport services at a reduced cost, so that they can remain in their communities and thereby enjoy a better quality of life. This credit, which has been improved substantially by the government since it first came into effect, is a truly innovative measure in that it is paid throughout the year rather than just once, at tax time. 5

5 While this brochure is intended primarily for seniors who would like to learn more about the tax credit respecting home-support services, it is also meant for family members or other people who look after a senior's affairs, as well as for the owners of apartments, rooms or residences occupied by seniors. The brochure describes the main features of the tax credit, stipulates the requirements, provides a list of eligible and non-eligible services, and illustrates how the credit works. If you require additional information, please contact the Revenu Québec office in your area (see the list at the end of this brochure). You may obtain the documents referred to in this publication at our offices or on our Web site at: Note Contact the Régie du logement for information concerning the rights and obligations of landlords and tenants in respect of, for example, the signing of a lease, the payment of rent or a rent increase. In the case of a rental, the lease must clearly indicate the amount of rent and the dates rent payments are due, usually the first of each month. 6

6 Main features of the credit Persons 70 or older may claim a tax credit equal to 23% of eligible expenses incurred for certain homesupport services. Unlike other tax credits, which in most cases must be claimed in the income tax return, the tax credit respecting home-support services for seniors is granted each time services are provided and paid for. It allows a person to receive, throughout the year, a 23% reduction in the cost of such services. The maximum annual credit is $2,760. Credit respecting home-support services or credit for medical expenses? Expenses incurred for certain services, such as care provided by an attendant for persons with a severe and prolonged mental or physical impairment, give entitlement to the credit respecting home-support services for seniors and the credit for medical expenses. However, a person who obtains the credit respecting home-support services may not claim the credit for medical expenses with respect to the same service. Which credit represents the better choice? That will depend on the individual circumstances in any given case. For more information on the credit for medical expenses, consult the brochure Medical Expenses (IN-130-V). 7

7 Eligibility To qualify in a given year for the tax credit respecting home-support services for seniors, a person must meet all of the following conditions: be resident in Québec; be 70 or older; not claim more than $12,000 in eligible expenses annually; pay for eligible expenses through the Services de paie Desjardins; file an income tax return. Residence requirement Persons who claim the credit must be resident in Québec on December 31 of the year in which they receive the eligible services. In other words, they must be subject to Québec income tax. Age requirement A person may claim the credit for eligible services rendered on or after the date he or she turns 70. If the person began receiving a service before turning 70, only the portion of the eligible expenses that relates to the services rendered on or after the 70th birthday gives entitlement to the credit. 8

8 Annual ceiling of $12,000 The annual ceiling on eligible expenses is $12,000. The maximum credit, in the form of a reduction in the cost of services, is therefore $2,760 (23% of $12,000). When two (or more) persons share a dwelling, each can claim up to $2,760 for the expenses he or she incurred. Payment through the Services de paie Desjardins Eligible expenses incurred to receive home-support services must be paid for by means of the "service employment paycheque" (SEP), offered by the Services de paie Desjardins. In other words, the person who received the services must not pay the service provider directly. Use of the SEP is free of charge and does not require having an account with the caisses Desjardins. For more information, see "Payment authorization" and "Payment of eligible expenses" on pages 19 and 25. Requirement to file an income tax return Persons who obtain the home-support credit must file an income tax return for the year in which the credit was obtained, even if they do not have to pay income tax. They must indicate the amount received over the course of the year on line 442 of their income tax return. This amount corresponds to the Year-to-date total on line 7 (after the note "Advance on tax credit") of the last confirmation of payment received from 9

9 the SEP processing centre for the year concerned. As a rule, recipients of the credit will enter this same amount on line 462 of their income tax return. However, if the credit amount to which they are entitled is not the same as the amount on line 442, they must enter instead on line 462 the amount to which they are entitled. Revenu Québec will ensure that the amount relates to eligible expenses and that all conditions of eligibility have been met. Any portion of the credit to which a person is not entitled must be repaid. The tax credit must be indicated on an income tax return filed on behalf of a deceased person if the person received eligible services prior to death. The credit will not have to be repaid. Services paid by the liquidator of the succession do not give entitlement to the tax credit. Persons who claim the credit respecting homesupport services for seniors must keep receipts, invoices and other supporting documents relating to the services they receive, for a period of six years after the last year to which the documents apply. 10

10 Expenses that give entitlement to the credit The following expenses (to a maximum of $12,000 annually) are taken into account for the purposes of the credit: expenses, including GST and QST, payable for home-support services rendered by a person in the course of a business, such as a business operated by a self-employed person, a co-operative, a business in the social economy sector or a corporation other than a non-profit corporation; gross salary or wages paid to an individual who provides home-support services as an employee of the service recipient, and any related employer contributions, namely, Québec Pension Plan (QPP) contributions, employment insurance premiums, and the contribution to the health services fund. 11

11 Expenses relating to services included in rent The rent charged for an apartment or a room sometimes includes a number of services, such as cafeteria and housekeeping services. The amount payable for such services (but not for the food itself, in the case of cafeteria services) is an expense that gives entitlement to the tax credit respecting homesupport services for seniors. Expenses (property taxes, electricity, gas, heating and insurance fees) relating to premises in a senior citizens' residence where meals are prepared and served also give entitlement to the credit. Persons who wish to claim the tax credit (and who therefore need to know the cost of these services) must inform the landlord, before they enter into or renew a lease, that they or the person with whom they share their dwelling is 70 or older, or will turn 70 during the period covered by the lease. For leases entered into or renewed after December 31, 2002, landlords must file the information return prescribed by Revenu Québec, Information Return: Tax Credit Respecting Home-Support Services for Seniors (form TP R-V). Instructions on how to complete the form are found in guide TP P-V. In establishing the cost of home-support services that are included in the rent, landlords must assign a reasonable value to eligible services as a whole rather than to each service individually. If a landlord includes only housekeeping services in the rent, but assigns such services a value equal to half the rent, the value will not be deemed reasonable. However, 12

12 if the landlord includes other services, such as mealrelated and supervision services, the value deemed reasonable will increase accordingly. Landlords must submit the information return to Revenu Québec no later than 10 days after a lease has been entered into or renewed. They must also send a copy to the tenant concerned within the same time period. Landlords that fail to meet this deadline are subject to a penalty of $25 per day late, up to a maximum of $2,500. Expenses that are reimbursed Expenses incurred for home-support services are not eligible if they are reimbursed or reimbursable to the recipient of the services (or to his or her spouse). For example, expenses related to home-support services are not eligible for the credit if they are reimbursed through compensation, indemnities or financial assistance received from the Commission de la santé et de la sécurité du travail (CSST), the Société de l assurance automobile du Québec (SAAQ), the Régie de l assurance maladie du Québec (RAMQ) (under the Financial Assistance Program for Domestic Help Services) or the Department of Veterans Affairs. 13

13 Services that give entitlement to the credit General information To give entitlement to the tax credit respecting homesupport services for seniors, the services listed below must be rendered in Québec by a person who is neither the spouse nor a dependant of the credit recipient. Moreover, services related to routine household tasks must be rendered in respect of a dwelling (or the land on which it stands) of which the credit recipient, or his or her spouse, is the owner, tenant or subtenant. For information regarding certain restrictions, see page 23. The cost of services eligible for the credit does not include the value of supplies (such as toiletries, food, cleaning products and other everyday necessities) needed to render the services. The term spouse refers to the individual who, at the time the services are rendered, is married to the credit recipient, or the individual (of the opposite sex or the same sex) who, at the time the services are rendered, is the recipient's de facto spouse. A dependant is a child of the credit recipient, or any other person who is related to the credit recipient by blood, marriage or adoption and ordinarly lives with him or her. A dwelling is a place in which a person ordinarily eats and sleeps. It may be a house, an apartment in a rental building or a senior citizens' residence, or a residential unit in a building held in co-ownership (condominium). It may also be a room in a senior 14

14 citizens residence, a hotel, a rooming house, or a private residential and long-term care centre* that is not under agreement (i.e., that is self-financing). To qualify, the dwelling must be the senior s principal place of residence. A room in a hotel or rooming house is considered the principal place of residence only if the person has occupied the room for at least 60 consecutive days. The services listed below give entitlement to the tax credit. (The services listed in points A through D are rendered directly to a person and are not related to the type of dwelling occupied.) A. Services related to daily activities This refers to daily services required with respect to dressing; personal hygiene (assistance in bathing); eating (assistance in eating and drinking); mobility in the home. B. Services related to meals The cost of preparing meals can be claimed, but not the cost of the food itself. C. Supervision and support services This refers to supervision provided on an overnight or 24-hour basis and to companion sitting and similar services. * In this brochure, we use the abbreviation CHSLD ( centre d hébergement et de soins de longue durée ) for residential and long-term care centre. 15

15 D. Civic-support services These are services required by the person to meet the everyday demands of life in society. Such services include accompaniment on outings; assistance in filling out forms; assistance in filing a claim for the tax credit respecting home-support services for seniors; budget management. E. Services related to routine household tasks These are services necessary to carry out routine household tasks. Such services include vacuuming, dusting, cleaning and similar upkeep of living areas; upkeep of appliances (e.g., cleaning an oven or a refrigerator); care of clothing; shopping for everyday necessities and running other errands; minor outdoor jobs, such as lawn mowing and maintenance, hedge trimming and plant-bed maintenance; cleaning the outside of a dwelling, windows and eavestroughs; snow removal. 16

16 Specific information Housekeeping services Housekeeping services rendered in a dwelling other than a house are eligible for the credit under certain conditions. The following rules apply: If a person occupies a condominium that he or she owns (or that is owned by his or her spouse), the person can claim the credit for the upkeep of the building's interior, including common areas. Condominium owners are rendered a multitude of services for which they typically incur condominium fees ("common expenses"). Note, however, that not all the services covered by condominium fees give entitlement to the credit. If a person occupies an apartment in a rental building, a rental unit in a condominium or an apartment in a senior citizens' residence, he or she can claim the credit only for the upkeep of the residential unit. Upkeep of the building's common areas is not included for the purposes of the credit. If a person occupies a room in a senior citizens' residence, a hotel, a rooming house, or a private CHSLD that is not under agreement (i.e., that is selffinancing), he or she can claim the credit for the upkeep of the room and of common areas, such as the dining room, kitchen, living room and bathroom, the use of which is included in the rent. Other eligible services A number of people have contacted Revenu Québec since the home-support credit was introduced to find out if a particular service gives entitlement to the credit. 17

17 The following are examples of eligible services: tree pruning; care of bedclothes; pool maintenance; care of clothing in a residential unit (room or apartment) or laundry in a senior citizens' residence; lawn fertilization; cleaning of air ducts, when they do not have to be dismantled; cleaning of rugs and sofas; raking and disposal of leaves; chimney sweeping; hairdressing (if the service is provided in a dwelling and not in a hairdressing salon); delivery of meals to an apartment or room in a senior citizens' residence from the latter s dining room or cafeteria; meal-preparation and dining-room services provided by an attendant; reception and civic-support services provided by an attendant; personal services rendered directly to a resident of a public CHSLD or a private CHSLD that is under agreement (i.e., that is publicly funded) where the cost of such services is paid separately from the resident s contribution payable for housing (e.g., a visit by a hairdresser, a home companion, or a pedicurist to provide foot care). 18

18 Payment authorization A person who wishes to obtain the tax credit respecting home-support services for seniors must authorize the Services de paie Desjardins to withdraw from his or her bank account the sums necessary to pay eligible expenses. A copy of the Payment Authorization form is provided on the next page; the return address is indicated on the form. Please note that, effective September 1, 2004, the new address for the Centre de traitement Chèque emploi service is: 1611, boulevard Crémazie Est, bureau 202 Montréal (Québec) H2M 2P2 19

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20 Services that do not give entitlement to the credit General information Home-support services (including those mentioned previously) are not eligible for the credit in the following circumstances: The services are not rendered in Québec. The services are rendered by the recipient s spouse or a dependant. The services are related to daily activities, meals, supervision and support, and civic support and are rendered by a person who is claiming (or by the spouse of a person who is claiming) the tax credit respecting the housing of a parent, and the parent in question is the recipient of the services. The services are related to daily activities and supervision and support and are rendered by health professionals practising a profession recognized by Revenu Québec. These services usually give entitlement to the tax credit for medical expenses. See the brochure Medical Expenses (IN-130-V). The services are related to routine household tasks and are not rendered with respect to a dwelling (or the land on which it stands) of which the recipient of the services, or the recipient s spouse, is the owner, tenant or subtenant. The services are governed by a professional order subject to the Professional Code and are rendered by a member of that order (e.g., a chartered accountant, notary, podiatrist or nurse). Note that expenses incurred for services rendered by a podiatrist or a nurse give entitlement to the tax credit 23

21 for medical expenses. See the brochure Medical Expenses (IN-130-V). The services are related to construction or repair work. Only a person holding a competency card issued under the Building Act can render the services (e.g., an electrician, a plumber or a carpenter). The services are rendered directly to a person and included in the contribution payable for housing or they are related to routine household tasks, and they are provided by the health and social services network. This network includes public CHSLDs, private CHSLDs that are under agreement (i.e., that are publicly funded), hospital centres, rehabilitation centres, intermediate resources and family-type resources. Specific information A number of people have contacted Revenu Québec since the credit respecting home-support services was introduced to find out if a particular service gives entitlement to the credit. The following are examples of non-eligible services: accompaniment on outings outside Québec; assistance in installing or removing seasonal shelters; purchase of a monitoring bracelet or installation of a call button; dry cleaning; mechanical maintenance of elevators; cleaning of air ducts, when they have to be dismantled; 24

22 general maintenance by an attendant in a senior citizens' residence; installation of an alarm, emergency or intercom system; transportation (e.g., taxi or other transportation services offered by a residence). Payment of eligible expenses Expenses for home-support services must be paid for by means of the "service employment paycheque" (SEP); they must not be paid directly by the recipient of the services. The person who claims the credit must authorize the Services de paie Desjardins to withdraw from his or her bank account (at the financial institution of the person's choice) the sums needed to pay the eligible expenses. For this purpose, the person must complete form TP V, Payment Authorization (see page 20). The duly completed form must be sent to the SEP processing centre along with a blank cheque marked "VOID" on the front and bearing the person's name on the back. Once authorization has been given, the person will receive a series of payment forms. A form must be completed and remitted to the SEP processing centre whenever services are to be paid for. The centre will make the payments free of charge. 25

23 On the payment form, the person claiming the credit must indicate whether the eligible services were provided by his or her employee or by a business, i.e., a firm or a self-employed worker. To find out the difference between an employee and a self-employed worker, consult the brochure Employee or Self-Employed Person? (IN-301-V). Employer obligations If the person claiming the credit is considered an employer, he or she must pay the following employer contributions on the employee s salary or wages: QPP contributions, employment insurance premiums, and the contribution to the health services fund. In addition to making employer contributions, the employer must grant vacation pay and withhold income tax (where applicable), QPP contributions and employment insurance premiums from the employee s salary or wages. The SEP processing centre calculates the employer contributions for the person claiming the credit, and the amount to be withdrawn from the person's bank account for the salary or wages to be paid to the employee and the contributions. The centre also makes the source deductions from the employee's salary or wages. The centre then remits the contributions and source deductions to the proper government authorities, thus ensuring that the employee is entitled to receive employment insurance benefits and pension benefits. 26

24 Employers who do not meet their obligations are subject to fines and penalties. However, such sanctions do not apply to salaries or wages paid through the Services de paie Desjardins, provided all the information submitted to the latter is correct. Services rendered by a business (firm or self-employed worker) Where eligible home-support services are provided by a business, the payment procedure is as follows: The recipient of the eligible services remits to the SEP processing centre a payment form indicating the name and address of the business (firm or selfemployed worker, as applicable) as well as the amount charged for the services, including any GST and QST. The service recipient indicates on the payment form the portion of the amount that gives entitlement to the credit. The SEP processing centre deducts the allowable credit (23% of the eligible expenses) from the amount necessary to pay the service provider. The SEP processing centre withdraws the net amount from the person s bank account. The remainder of the total payment to be remitted to the service provider, i.e., an amount equal to 23% of the eligible expenses, is supplied by the government. The SEP processing centre issues a cheque to the service provider or makes a direct deposit in the service provider s bank account. 27

25 Example Mrs. Smith, 75, lives alone in her own home. She uses the services of a specialized business to look after various outdoor jobs: lawn mowing, snow removal, the raking and disposal of leaves, and the cleaning of eavestroughs. The cost of these services is approximately $1,000 per year. Mrs. Smith recently decided to claim the tax credit respecting home-support services for seniors. She sent a Payment Authorization form to the SEP processing centre, which in turn remitted a series of payment forms to her. Mrs. Smith now obtains the credit, in the form of a reduction in the cost of her homesupport services, each time the processing centre makes a payment on her behalf. Calculation of Mrs. Smith s credit Cost of services $1,000 Credit (23% of $1,000) - $230 Net amount withdrawn from Mrs. Smith s account $770 28

26 Services rendered by an employee Where the eligible home-support services are provided by an employee, the payment procedure is as follows: The recipient of the eligible services remits to the SEP processing centre a payment form indicating the employee s name, address, social insurance number, gross salary or wages, etc. The service recipient indicates on the payment form the portion of the gross salary or wages that gives entitlement to the credit. The SEP processing centre calculates source deductions and employer contributions, and deducts the allowable credit (23% of the eligible expenses) from the amount necessary to pay the salary or wages and the employer contributions. The SEP processing centre withdraws the net amount from the person s bank account and remits the contributions and source deductions to the appropriate government authorities. The remainder of the total payment to be remitted to the employee, i.e., an amount equal to 23% of the eligible expenses, is supplied by the government. The SEP processing centre pays the net salary or wages by issuing the employee a cheque or making a direct deposit in his or her bank account. 29

27 Example Mr. and Mrs. Jackson, aged 88 and 84 respectively, are in poor health. Rather than move into a senior citizens' residence, they have decided to stay in their condominium. However, they need help on a regular basis. A homemaker does housework and grocery shopping for the couple, and prepares some of their meals. She is paid $10 an hour, and works four hours a day from Monday to Friday. Her income from this employment is $10,400, including two weeks paid vacation. Last year, Mr. Jackson decided to claim the tax credit respecting home-support services for seniors, equal to 23% of all the expenses that he incurred during the year with respect to the homemaker: wages, employer QPP contributions, the contribution to the health services fund and employment insurance premiums. Mr. Jackson obtained the credit in the form of a reduction in the cost of these services each time he submitted a payment form to the SEP processing centre. 30

28 Calculation of Mr. Jackson's credit Homemaker s gross wages (two-week period) $ Contribution to the Québec Pension Plan* + $10.35 Employment insurance premium* + $13.44 Contribution to the health services fund* + $12.88 Total $ Credit (23% of $436.67) - $ Net amount to be withdrawn from Mr. Jackson's account every two weeks $ * Employer contribution By the end of the year, Mr. Jackson had remitted 26 payment forms to the SEP processing centre, since the homemaker was paid every two weeks. Over the course of the year, he received a total credit of $2, ($ x 26). At the end of the year, Mr. Jackson wanted to hire another person to clean the carpets and appliances in the condominium he occupies with Mrs. Jackson. However, as he had already received almost the maximum annual credit, Mrs. Jackson claimed the credit for these services. 31

29 In brief Here are answers to some frequently asked questions: Does the recipient of the tax credit respecting homesupport services for seniors have to file an income tax return? Yes. Anyone who obtains the credit for a given taxation year must file an income tax return for that year. If a service provider is considered an employee of the credit recipient, does the latter have to register as an employer with Revenu Québec? No. The administrative responsibilities that would ordinarily fall to the employer are assumed free of charge by the SEP processing centre, which ensures payment of salaries or wages and employer contributions on behalf of the credit recipient. How often should payment forms be sent to the SEP processing centre? That is for the credit recipient to decide. However, it also depends on the requirements of the persons who provide the eligible services. Does the SEP processing centre stop applying the credit once the maximum of $2,760 has been reached? Yes. The centre keeps a record of all amounts granted for the purposes of the credit, and informs the person who is claiming the credit once the maximum has been reached. 32

30 If, under the Financial Assistance Program for Domestic Help Services, a person gets housecleaning services at a reduced hourly rate from a recognized business in the social economy sector (co-operative or non-profit organization), can the person also claim the homesupport credit with respect to the services? Yes. The person can claim the tax credit on the amount that he or she actually pays for the services under the Program. Can a person living in subsidized housing claim the credit? Yes. Do services covered by condominium fees (or common expenses) give entitlement to the credit? Yes. The portion of a person s condominium fees that covers eligible services gives entitlement to the credit. This amount, without necessarily being billed separately, must be indicated in writing by the condominium's administrators. However, not all the services covered by condominium fees give entitlement to the credit. If a person 70 years of age or older dies during the year, does the credit received up to the time of death have to be repaid in his or her income tax return for the year? No, not if the person was resident in Québec at the time of death. If the Department of Veterans Affairs pays a war veteran a monthly benefit or pays part of his or her monthly rent, can the veteran claim the credit? Yes, but only for the portion of expenses that he or she actually pays for eligible services. 33

31 If two people, one 70 and the other 65, share an apartment, can both of them claim the credit? No, only the 70-year-old is entitled to do so. If a person decides to claim the credit in October and has already paid rent for the first nine months of the year, can he or she claim the credit for certain homesupport services received over that nine-month period and included in the rent? No. The person cannot claim the credit for expenses paid prior to using the payment mechanism offered by the Services de paie Desjardins. 34

32 Checklists If you decide to claim the tax credit respecting homesupport services for seniors, simply follow one of the procedures described below (according to your situation). You are not a tenant. You purchase homesupport services that give entitlement to the tax credit. You pay for these services separately, or the cost of the services is included in your condominium fees. Complete form TP V, Payment Authorization, to allow funds to be withdrawn from your bank account. Send the form to the SEP processing centre, along with a blank cheque marked "VOID" on the front and bearing your name on the back. Complete the payment forms sent to you by the SEP processing centre, whenever you receive eligible home-support services or as necessary. Send the forms to the SEP processing centre so that it can pay the service providers. Keep the confirmations of payment sent to you by the SEP processing centre after services have been paid for. File a tax return for the year in which you received the credit. Keep all supporting documents. 35

33 You are a tenant in an apartment, a senior citizens residence, a private CHSLD that is not under agreement (i.e., that is self-financing), or any similar place where the rent includes homesupport services that give entitlement to the tax credit. In addition to the services included in your rent, other eligible services are available; if you want such services, you pay for them separately. Inform your landlord, prior to entering into or renewing your lease, that you or the person with whom you share your dwelling is 70 or older, or that one of you will turn 70 during the period covered by the lease. Keep the information return respecting the tax credit that you receive from your landlord. Your landlord must complete the form and give a copy to you no later than 10 days after you enter into or renew your lease. Complete form TP V, Payment Authorization, to allow funds to be withdrawn from your bank account. Send the form to the SEP processing centre, along with a blank cheque marked "VOID" on the front and bearing your name on the back. 36

34 Complete the payment forms sent to you by the SEP processing centre, whenever you receive eligible home-support services or as necessary. Send the forms to the SEP processing centre so that it can pay the service providers. Keep the confirmations of payment sent to you by the SEP processing centre after services have been paid for. File a tax return for the year in which you received the credit. Keep all supporting documents. 37

35 Notes 38

36 More offices to serve you better Gatineau 170, rue de l Hôtel-de-Ville, 6 e étage Gatineau (Québec) J8X 4C2 (819) or Jonquière 2154, rue Deschênes Jonquière (Québec) G7S 2A9 (418) or Laval 4, Place-Laval, bureau RC-150 Laval (Québec) H7N 5Y3 (450) or Longueuil Place-Longueuil 825, rue Saint-Laurent Ouest Longueuil (Québec) J4K 5K5 (450) or Montréal Complexe Desjardins C. P. 3000, succursale Desjardins Montréal (Québec) H5B 1A4 (514) or Village Olympique, pyramide Est 5199, rue Sherbrooke Est, bureau 4000 Montréal (Québec) H1T 4C2 (514) or Les Galeries Saint-Laurent 2215, boulevard Marcel-Laurin Saint-Laurent (Québec) H4R 1K4 (514) or Québec 200, rue Dorchester Québec (Québec) G1K 5Z1 (418) or Rimouski 212, avenue Belzile, bureau 250 Rimouski (Québec) G5L 3C3 (418) or Rouyn-Noranda 19, rue Perreault Ouest, RC Rouyn-Noranda (Québec) J9X 6N5 (819) or Saint-Jean-sur-Richelieu 855, boulevard Industriel Saint-Jean-sur-Richelieu (Québec) J3B 7Y7 (450) or Sainte-Foy 3800, rue de Marly Sainte-Foy (Québec) G1X 4A5 (418) or Sept-Îles 391, avenue Brochu, bureau 1.04 Sept-Îles (Québec) G4R 4S7 (418) or Sherbrooke 2665, rue King Ouest, 4 e étage Sherbrooke (Québec) J1L 2H5 (819) or Sorel-Tracy 101, rue du Roi Sorel-Tracy (Québec) J3P 4N1 (450) or Trois-Rivières 225, rue des Forges, bureau 400 Trois-Rivières (Québec) G9A 2G7 (819) or I Information service for persons with a hearing impairment Montréal Elsewhere in Canada We invite you to visit our Web site at Vous pouvez vous procurer la version française de cette publication en demandant le document Le crédit d impôt pour le maintien à domicile d une personne âgée (IN-102). 40 IN-102-V ( )