Every person, 70 year old and over, living in a house, an apartment, a condominium or a seniors' residence is eligible for the tax credit.

If 2 people share the same dwelling, each one can apply for the tax credit for his/her respective expenses.

The annual ceiling on eligible expenses for the tax credit is $15,600. Thus, the maximum tax credit you can receive is $4,680, or 30 % of $15,600.
The tax credit applies to certain home-support services or services received in a residence. If you are a dependent senior, the limit on eligible expenses is $21,600 per year. The maximum tax credit is $6,480 per year (30% of $21,600).

For more information, contact your regional Revenu Québec office or call Communication-Québec at 1-800-363-1363.

This information is offered to you for information purposes only and does not constitute a legal interpretation of the provisions of the law.  Link :
http://www.revenu.gouv.qc.ca/eng/particulier/impots/impot/credit_remb/maintien_domicile