Line 61230
Line 61230
Enter on line 61230 your accommodation costs if you lived in any of the following:
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a non-profit long-term care home
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a public long-term care home and the institution did not pay full property taxes
Note
If the institution does not break down the cost of room
and board (meals, laundering or other services) on your
receipt, you can claim an amount of up to 75% of your
total payments as accommodation costs on line 61230.
Your property tax and rent cannot include any of the following:
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rent paid for a principal residence, including a mobile home, that is not subject to property tax
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payments to individuals who are not reporting the payments as rental income on their returns
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property tax or rent paid on part of a home you used for rental or business purposes
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property tax or rent paid on a second residence, such as a cottage, if you claimed property tax or rent for your principal residence for the same period
Separation
If you and your spouse or common-law partner separated during the year but lived together on December 31, 2024, enter the total amount of rent or property tax paid for the year, including amounts paid by or for each spouse or common-law partner for a period of separation.
If you and your spouse or common-law partner separated during the year and lived apart on December 31, 2024, enter your share of the rent or property tax for the part of the year before the separation, plus your own rent or property tax paid after the separation.
Shared principal residence
If you shared a principal residence with one or more persons (other than your spouse or common-law partner), enter your share of the rent or property tax you paid for the year.
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