Line 61100
Line 61100
Enter on line 61100 any of the following amounts:
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rent paid if you rented your principal residence in Ontario for 2024
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property tax paid by you or for you to the owner of a principal residence (who was not you and was not held in trust for you) and that you have not already used in calculating the amount of rent that you paid
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rent paid to your landlord if you rented a mobile home and your landlord paid property tax for the home or for the lot
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rent paid if you lived in a private long-term care home, hospital, group home, chronic care facility, or a similar institution, and the institution paid full property taxes
Notes
A long-term care home can include a nursing home or
a municipal, First Nations, or charitable home for
the aged.
If the institution does not break down the cost of room and board (meals, laundering or other services) on your receipt, you can claim up to 75% of your total payments as rent on line 61100.
To enter an amount for a non-profit long-term care home, see line 61230.
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rent paid for your principal residence and one acre of land if you were a farmer. For the property tax paid if you are a farmer, see line 61120
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rent paid by you or for you if you lived somewhere else in Ontario for part of the year besides a designated Ontario university, college, or private school residence (To find out if your residence is designated, go to ontario.ca/finance or call the Ontario Ministry of Finance at 1-866-ONT-TAXS (1-866-668-8297) or by teletypewriter (TTY) at 1-800-263-7776.)
Do not enter rent paid for a principal residence, including a mobile home, that is not subject to property tax.
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