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T1
428 Provincial tax and credits
  Spouse deceased in the year and calculation of the Ontario seniors care at home tax credit |
| Program(s) affected: |
T1 |
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Document created: |
03 23, 2023 |
| Tax year(s): |
2022 |
Document last modified: |
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| Version(s): |
26.10, 26.11, 26.12, 26.14 |
Problem status: |
Fixed in v26.20 |
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One of the spouses died in the year and the deceased spouse's income is considered in the calculation of the Ontario seniors care at home tax credit. Is this correct?
No, to calculate this credit, you must consider the spouse's income only if you had a spouse on December 31, 2022. You must therefore consider the spouse's income only if he or she died on December 31, 2022.
As a workaround, please use the keyword Override and substitute line 63095 of Form ON479 with the correct amount.
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