Complete this form if you are applying for the grant for seniors to offset a municipal tax increase (line 462 of your 2022 income tax return) for 2023.
The purpose of the grant is to help offset a municipal tax increase brought about by a significant increase in the value of your residence.
To apply for the grant, all the conditions below must be met.
- On December 31, 2022, you:
- were resident in Québec;
- were 65 or over; and
- had owned your residence for at least 15 consecutive years (note that this period can include a period during which your spouse owned the residence before transferring ownership to you).
- Your residence is an entirely residential assessment unit consisting of only one dwelling, and it serves as your principal place of residence. (If, however, your residence is a rectory that is partially or totally exempt from municipal taxes under the Act respecting municipal taxation, you cannot apply for the grant.)
- You received (or were entitled to receive) a municipal tax bill in your name for the residence for 2023. (If you co-owned the residence, the municipal tax bill may have been issued in another co-owner’s name.)
- Your family income for 2022 (the amount on line 275 of your income tax return plus, if you had a spouse on December 31, 2022, the amount on line 275 of his or her return) was $58,200 or less.1
To be entitled to the grant, you must meet at least one of the following two conditions:
- An amount corresponding to the potential grant determined further to the current assessment roll is shown on either your 2023 municipal tax bill or the document entitled Amount of the Potential Grant to Offset a Municipal Tax Increase that was issued by your municipality.
- A grant was provided to you or to a co-owner of the residence in the last year concerned by the previous assessment roll.
If you co-owned your residence on December 31, 2022, you and the other co-owner(s) can split the amount of the grant. In such a case, each co-owner must file a separate copy of this form.
You will cease to be eligible for the grant if you no longer own your residence on the billing date shown on the 2023 municipal tax bill, even if a municipal tax bill was issued in your name by the municipality for 2023.
Complete this form and enclose it with your 2022 income tax return. Do not enclose your municipal tax bill (or a copy of it); you must, however, keep it for at least six years in case we ask for it.
General information
Spouse on December 31, 2022
The person who:
- was your spouse at the end of that day and from whom you were not living separate and apart at that time because of the breakdown of your relationship. If, on December 31, 2022, you and your spouse were separated because of the breakdown of your relationship and your separation lasted fewer than 90 days, you are considered to have had a spouse on December 31, 2022; or
- was your spouse at the time of his or her death in 2022, provided you and your spouse had not been living separate and apart for 90 days or more at that time because of the breakdown of your relationship and you did not have a new spouse on December 31, 2022.
Transfer of ownership between spouses
If your residence was owned by your spouse but he or she transferred ownership to you, you are considered to have owned the residence the entire time your spouse was the owner (or considered to own the residence due to the property rights of your spouse’s previous spouse).
Review of the value of the residence
If, after you apply for the grant, the potential amount of the grant determined by the municipality for 2023 changes because the value of your residence is reviewed, you will receive, for 2023, a new municipal tax bill or another copy of the document entitled Amount of the Potential Grant to Offset a Municipal Tax Increase showing the adjusted amount of the potential grant. In this case, you must request an adjustment to your 2022 income tax return within 60 days. To do so, complete a Request for an Adjustment to an Income Tax Return (form TP-1.R-V) or use the Request to Change Income Tax Return Information online service. You must also complete another copy of this form and enter on line 41 the new amount of the potential grant for 2023.
Application deadline
To receive, for a given year, the grant for seniors to offset a municipal tax increase, you must file an application by December 31 of the fourth year following the year in question. For example, to receive the grant for 2023, you must apply by December 31, 2027.