The Ontario Seniors Care at Home Tax Credit is a refundable provincial tax credit designed to help low- to moderate-income seniors cover eligible medical expenses that support aging at home or in a residential care setting. This credit can provide up to 25% of eligible medical expenses, with a maximum annual credit of $1,500.
Unlike non-refundable credits, this benefit is paid out even if you owe no income tax, making it a valuable resource for seniors and their families.
Who Is Eligible?
To qualify for the Ontario Seniors Care at Home Tax Credit, you must meet the following criteria:
- You or your spouse/common-law partner turned 70 years or older in the tax year.
- You were a resident of Ontario at the end of the tax year.
- Your family net income is below the phase-out threshold (see below).
Income Phase-Out Rules
The credit is reduced by 5% of family net income over $35,000 and is fully phased out at $65,000 or more.
What Expenses Are Eligible?
Eligible medical expenses mirror those claimed for the Ontario Medical Expense Tax Credit and include:
- Attendant care (certification required)
- Dental, vision, and hearing care (e.g., glasses, dentures, hearing aids)
- Mobility aids (e.g., walkers, canes, wheelchairs, electric scooters)
- Bathroom aids (e.g., grab bars, grips, rails)
- Hospital beds, oxygen, and assisted breathing devices
- Home renovations that improve mobility, access, or functioning for those with severe and prolonged impairments
- Service animals
- Diapers and disposable briefs
How to Claim the Credit
Step 1: Calculate Claimable Medical Expenses
- On your federal Income Tax and Benefit Return (T1), complete lines 33099 to 33200.
- On Form ON428 (Ontario Tax), fill out lines 58689 to 58769.
Step 2: Complete Form ON479
- Use Form ON479 – Ontario Credits (included in your tax package) to claim the credit.
- Fill out lines 4 to 14 to calculate your credit amount.
Step 3: Keep Your Receipts
- Receipts are mandatory for all claimed expenses.
- If claiming attendant care or home renovations, additional certification may be required.
Key Takeaways
✅ Refundable credit – You can receive the full amount even if you owe no tax.
✅ Stackable – Claim this in addition to federal and Ontario medical expense tax credits.
✅ Broad eligibility – Covers a wide range of medical and accessibility expenses.
✅ Income-tested – Phase-out begins at $35,000 and ends at $65,000 in family net income.
Need More Information?
For the most up-to-date details, including full eligibility criteria, expense examples, and filing instructions, visit the official Ontario government page:
🔗 Ontario Seniors Care at Home Tax Credit – Official Page
Next Steps
- Gather receipts for all eligible expenses.
- Consult a tax professional if you’re unsure about eligibility or calculations.
- File your taxes and include Form ON479 to claim your credit.
Have questions? Contact the Canada Revenue Agency (CRA) at 1-800-959-8281 for personalized assistance.