You are eligible to claim the credit if you:
- Turned 70 years of age or older in the year, or have a spouse or common‐law partner who turned 70 years of age or older in the year
- Are resident in Ontario at the end of the tax year
- You can be eligible regardless of the type of dwelling you live in (for example, a house, an apartment, a retirement home, a long-term care home).
To apply for Ontario Seniors Care at Home Tax Credit:
Starting from the 2022 tax year, you can claim the Ontario Seniors Care at Home Tax Credit on your Income Tax and Benefit Return. The credit is refundable and can be claimed even if you don't owe income tax. However, you need to keep receipts for eligible expenses you claim.
If you have questions about the tax credit, please contact Canada Revenue Agency's:
- tax services offices and tax centre.
- individual tax enquiries line at 1-800-959-8281.