Section 4 – Health, Seniors and Caregivers
Other Assistance Measures for Seniors
Senior Assistance Tax Credit – Quebec
An individual aged 70 or older on December 31 can claim a maximum refundable tax credit of $206 ($412 for a couple)12. The maximum credit is reduced by 5% for each dollar of income in excess of $23,280 ($37,865 for a couple)13. This credit is paid automatically to any qualifying individual who files a tax return.
12 Amounts for 2020, indexed annually. 13 Thresholds for 2020, indexed annually.
Tax Credit for Expenses Incurred by Seniors During a Stay in a Transitional Care and Rehabilitation Unit – Quebec
A taxpayer aged 70 years or older is entitled to a refundable tax credit equal to 20% of amounts paid as expenses during a stay in a transitional care and rehabilitation unit, up to a maximum stay of 60 days14. The stay must have begun or ended in the year. The expenses may not have been refunded to the taxpayer (unless the refund is taxable) and cannot entitle the taxpayer to any other tax credit or deduction.
14 There is no limit to the number of stays.
Tax Credit for Seniors’ Activities – Quebec
Quebec provides for a refundable tax credit equal to 20% of the expense up to a limit of $200 (maximum credit of $40) incurred by an individual to register for an eligible physical, artistic, cultural or recreational activity program. To be eligible, the individual must be at least 70 years of age at the end of the year and his/her taxable income must not exceed $42,940.15
15 In 2020. Indexed annually.
Seniors public transit tax credit – Ontario
Ontario provides a refundable tax credit equal to 15% of the costs up to $3,000 (maximum credit of $450) incurred by an individual at least 65 years of age for public transit.
This document is up to date as of September 3, 2020 and reflects the status of legislation, including proposed amendments at this date.