This document has been updated on October 24th, 2017 and reflects the state of the Law, including draft amendments, at that date.

Other Assistance Measures for Seniors

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 days.13 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.

13 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 $40,865.14

14 In 2017. Indexed annually.

Seniors public transit tax credit – Ontario

Since July 1, 2017, Ontario provides a refundable tax credit equal to 15% of the costs incurred by an individual at least 65 years of age for public transit. The maximum tax credit that can be granted is $225.15

15 $450 as of 2018.