Medical Alert Tax Credit

With the purchase or rental of our LifeCall medical alert system and monitoring service, you are eligible for a refundable provincial tax credit on the purchase or rental of equipment designed to help seniors continue living independently at home, in accordance with the following parameters:

  • Applies to residents of Quebec aged 70 years or more at the tax year-end
  • Effective starting in the 2012 tax year, in Quebec only
  • Tax credit equal to 20% of the portion in excess of $500 of the aggregate of the amounts paid in the year for the purchase or rental, including installation costs, of equipment for use in the individual's principal place of residence and consisting of any of the following:
    • Person-centred remote-monitoring device, such as an emergency call device (“panic button”). This includes the purchase price or rental costs paid during the year, but excludes recurring alarm-monitoring service charges 
    • Device designed to assist a person to get on or off a toilet or into or out of a bathtub or shower
    • Walk-in bathtub or walk-in shower
    • Mechanized, rail-mounted chair-lift designed solely to carry a person up or down a stairway
    • Hospital bed
  • In other words, during the acquisition of some or all of the above items, when a prospect adds a LifeCall medical alert system, resulting in these amounts exceeding $500 for the current year, 20% of the amount in excess of $500 is refundable.

In addition, since January 1, 2013, the recurring service portion is also an eligible expense, but covered under another credit measure, the Refundable Tax Credit for Home-Support Services for Seniors.

This tax credit is not subject to a minimum limit and the full portion of recurring services ($24.95 plus GST/PST per month, excluding the equipment rental portion when the “rental” option is chosen by the buyer at $39.95 plus GST/PST per month) is an eligible expense under this particular tax credit. Currently, the refundable credit is equal to 31% of the monthly amount for all monthly payments (certain reductions may apply for autonomous seniors when family revenue exceeds the set threshold).

Below are two examples:

Selected option: LIFECALL PURCHASE OPTION 

Equipment purchase amount

$299.95 (plus GST/PST of $44.92) (if combined with other purchases totalling $500)

One-time refund in the year of purchase

(initial credit of 20%) = $68.97 

Amount

Monthly services

 

$24.95 
(plus GST/PST of $3.74)

Annual refund

(second credit of 31%) = $106.71 

 

Selected option: LIFECALL RENTAL OPTION

Equipment rental amount

$15  per month ($39.95 ‑ $24.95 )
(plus GST/
PST of $3.74)

Annual refund

(initial credit at 20%) = $41.39 

Amount

Monthly services

 

$24.95 
(plus GST/PST of $3.74)

Annual refund

(second credit of 31%) = $106.71