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 $15,000. Thus, the maximum tax credit you can receive is $3,750, or 25 % of $15,000.
The tax credit applies to certain home-support services or services received in a residence.

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