To be considered an eligible individual, you must have met both the following requirements on December 31:
- You live in Québec.
- You or your spouse are:
- A Canadian citizen,
- Permanent resident or a protected person within the meaning of the Immigration and Refugee Protection Act, or
- A temporary resident or the holder of a temporary resident permit, within the meaning of the Immigration and Refugee Protection Act, who has been living in Canada for the last 18 months.
You are not considered an eligible individual if:
- You were confined to a prison or similar institution on December 31, and you were confined for one or more periods totalling more than 183 days; or
- You or your spouse are exempt from income tax.
You are not eligible if your income is over the following amounts, depending on your situation:
| Situation | Maximum family income |
|---|---|
| Your spouse is an eligible individual and you were both 70 or over on December 31, 2021. | $54,340 |
| Your spouse is not an eligible individual or only one of you was 70 or over on December 31, 2021. | $46,340 |
| You did not have a spouse on December 31. | $31,575 |
Social Insurance Number
For example:
- confirmation of SIN letter
- plastic SIN card (non-expired)
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. But, if you prefer, you can calculate it yourself by completing form TP-1029.SA-V, Senior Assistance Tax Credit.