Description

You may be entitled to the refundable Senior Assistance Tax Credit if you qualify as an eligible individual and you meet at least one of the following conditions:

• You were 70 or over on December 31.
• Your spouse on December 31, qualifies as an eligible individual and was 70 or over on December 31.

Benefit Amount

This refundable tax credit can be up to the following amounts:

• $4,000 if you had a spouse on December 31, 2024, who is an eligible individual and you were both 70 or over on December 31, 2024;
• $2,000 if you had a spouse on December 31, 2024, but:
  • they are not an eligible individual, or
  • only one of you was 70 or over on December 31, 2024;
• $2,000 if you did not have a spouse on December 31, 2024.

Eligibility Criteria

You qualify as an eligible individual and you meet at least one of the following conditions:

• You were 70 or over on December 31.
• Your spouse on December 31, qualifies as an eligible individual and was 70 or over on December 31.

Application Process

You need to file a tax return to get this credit.

You do not have to claim the credit in your income tax return. Revenu Québec will calculate the credit for you.