Section 4 – Health, Seniors and Caregivers
Other Assistance Measures for Seniors
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 days12. 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.
12 There is no limit to the number of stays.
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 $41,50513 .
13 In 2018. Indexed annually.
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 has been updated on August 31st, 2018 and reflects the state of the Law, including draft amendments, at that date.