Ontario seniors care at home tax credit
Ontario seniors care at home tax credit
You may be eligible to claim this credit if all of the following conditions applied:
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You or your spouse or common-law partner (if you had one in 2024) were 70 years of age or older on December 31, 2024
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You were a resident of Ontario at the end of the year (see "Definitions" starting on page 2)
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You claimed an amount at line 58769 of Form ON428
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Your family's net income is less than $65,000 which is the total of the following amounts:
If you had a spouse or common-law partner who died before December 31, 2024, and who was 69 years of age or older on December 31, 2023, you can claim this credit regardless of your age, if you meet all of the other conditions above. In that situation, do not enter their net income on line 6 of Form ON479. If your spouse or common-law partner died on December 31, 2024, include their net income in the calculation of your family's net income on line 6 of Form ON479.
If you are preparing a return for a resident of Ontario who died in 2024 and who was 69 years of age or older on December 31, 2023, you can claim this credit on their final return if they meet all of the other conditions above. In that situation, do not enter the surviving spouse's or common-law partner's net income on line 6 of Form ON479, unless the person died on December 31, 2024.
If you were bankrupt at any time in 2024, you cannot claim this credit on any return for a tax year ending in 2024.
How to claim this credit
Complete the calculation on line 63095 of your Form ON479.
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