Public transit amount

Senior-Transit

• a short-haul service that an individual typically uses for
• single-day return trip;
• offered to the general public; and
• operated by bus, subway, train or tram.

You may be able to claim the Ontario seniors' public transit tax credit (OSPTTC) if:

• you were 65 years or older at the beginning of the year (was at least 65 years old on the last day of the preceding taxation year);
• you were a resident of Ontario at the end of the year; and
• an amount was paid by or for you for the use of eligible public transit services beginning July 1, 2017.

Note Specialized transit services for individuals with disabilities are also eligible.

You can claim the OSPTTC for eligible public transit services if the fare was paidusing one of the following qualifying payment methods:

• a public transit pass for a set number of rides during a period of at least one day;
• a public transit pass for an unlimited number of rides;
• an electronic payment card;
• a single-use payment ticket or token, with receipt; and
• cash payment for specialized transportation services offered to people with disabilities, with receipt.

Note Cash fare for regular public transit services are not eligible for the OSPTTC.

Only you can claim the cost of your public transit services.

You must reduce your eligibleexpenditures by the amount of any reimbursements, allowances, or any other form of assistance received, are entitled to receive, or may reasonably expect to receive, unless the amount is included in your income for any tax year and you did not deduct the amount anywhere else on the return.

This amount will be reported line 63100 of the ON479 - Ontario credits.