Section 4 – Health, Seniors and Caregivers
Other Assistance Measures for Seniors
Senior Assistance Tax Credit – Quebec
An individual 70 years of age or older on December 31 can claim a maximum refundable tax credit of $2,000 ($4,000 for a couple).21 The maximum credit is reduced by 5.16% for each dollar of income in excess of $25,755 ($41,885 for a couple).22 This credit is paid automatically to any qualifying individual who files a tax return.
22 Percentage and thresholds for 2023; indexed annually.
Tax Credit for Expenses Incurred by Seniors During a Stay in a Transitional Care and Rehabilitation Unit – Quebec
A taxpayer 70 years of age 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 days.23 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.
23 There is no limit to the number of stays.
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 August 31, 2023 and reflects the status of legislation, including proposed amendments at this date.
