Ontario seniors' public transit tax credit

Ontario seniors' public transit tax credit

You can claim the Ontario seniors' public transit tax credit (OSPTTC) if all of the following conditions apply:

• You were 65 years or older on December 31, 2023

• You were a resident of Ontario at the end of the year

• You paid for eligible public transit services that you used in 2024

An eligible public transit service is one that is operated by the Government of Ontario or one of its municipalities, and meets all of the following conditions:

• It is a short-haul service that an individual typically uses for a single-day return trip

• It is offered to the general public

• It is operated by bus, subway, train, or tram

You can claim the OSPTTC for qualifying payments you made for the use of eligible public transit services in 2024.

A qualifying payment is an amount paid for any of the following:

• 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 ticket or token, if a receipt was issued

• cash fare for specialized transportation services offered to people with disabilities if a receipt was issued

You can only claim the OSPTTC for a senior fare; however, if the transit service you use does not offer a senior rate for the type of pass or ticket you purchase, you can claim a non-senior fare.

Only you can claim the cost of your public transit services. Your spouse or common-law partner cannot claim these expenses.

You must reduce the amount of your qualifying payments by the amount of any reimbursements, allowances, or any other form of assistance you 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 your return.

Receipts

The following rules apply to receipts for single-use tickets and tokens, and to cash fares for a specialized transit service:

• The receipt must show the name of the transit operator, the date of purchase, and the amount paid

• If your receipt shows your name, no additional information is needed

• If the receipt does not show your name, you will need a credit card or bank statement in your name that records the payment for the tickets or tokens

If you were bankrupt at any time in 2024, you cannot claim this tax credit on any return for a tax year ending in 2024.

How to claim this credit

Enter on line 63100 the total amount of qualifying payments you made to use eligible public transit services in 2024, up to a maximum of $3,000. Next, enter 15% of this amount on line 13 of your Form ON479.

Supporting documents

If you are filing a paper return, do not send any documents. Keep your supporting documents in case you are asked to provide them later.

5