Definition : Aged person

La webradio du mercredi 1er mars 2023 a porté sur comment adapter l'immeuble en copropriété divise au vieillissement de ses occupants. Un bilan s’impose: la population du Québec vieillit. Plus de 861 000 personnes âgées de 85 ans ou plus ont été dénombrées au Recensement de 2021, soit plus du double du nombre observé lors du Recensement de 2001. Ce phénomène n’épargne pas la copropriété québécoise. Elle emporte dans son sillage la perte d’autonomie des copropriétaires âgées, ce qui concerne tant leur famille que les membres des conseils d’administration.

Under the Charter of Human Rights and Freedoms, adisabled co-owner is asking us to install four automatic door openers in the common portions, two of which have a remote-controlled joystick.  This co-owner told us that a significant portion of the installation costs would be covered by the Home Adaptation Program of the Société d'habitation du Québec (SHQ). However, when it was purchased, more than two years ago, this co-owner was already in a wheelchair.  He must have been aware that the building was not suitable for his condition. Knowing that the costs for the installation of these automatic door openers will far exceed the amounts allocated by the grant, not to mention the inspections and maintenance afterwards, we find that the financial impact for our co-ownership is excessive and unreasonable.  Question: Under the circumstances, are we required to accept his request, or can we refuse it?

Every January or February, the manager, the accountant or the administrator of the co-ownership syndicate must complete, at the request of the co-owners concerned, the form TPZ-1029.MD.5-V for the tax credit for home support services for seniors. Completing this form requires an analysis of the accounting books to use only eligible expenses. This work can take a lot of time, depending on the volume of transactions of the condominium. It is tempting to charge the co-owner requesting this form a fair amount of professional fees for the production of the said document. Especially that in condominiums, the trend is according to the user-pays principle. Can we do it?

I will wait until I am 70 years old this year.  Questions: Am I entitled  to claim the tax credit  for expenses incurred for home-support services rendered or that will be rendered to me from the time I turn 70?  What amounts can be taken into account with respect to the common expenses I paid this year?