If you’re at least 70 years of age, a resident of Québec, and you or your spouse paid for expenses so that you can continue to live independently in your home, you may be eligible to claim the independent living tax credit. The credit is equal to 20% of:

• The portion of your expenses that’s over $500 for the purchase or lease and installation of eligible equipment or fixtures
  
  
• Expenses paid for stay(s) in a functional rehabilitation transition unit

Note: You can’t claim the tax credit for any expenses that were reimbursed or used to calculate another tax credit. For example, if you’re claiming the expense for a hospital bed under your medical expenses, you can’t claim the same expense for your independent living tax credit for seniors.