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Ontario Seniors' Home Safety Tax Credit
Canadian Tax and
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Ontario Seniors' Home Safety Tax Credit - Refundable - Temporary
Ontario Taxation Act, 2007, s. 103.0.3
This refundable tax credit is for the 2021 tax year only, and was
introduced by the Ontario 2020 Budget.
The intention of the credit is to support seniors who stay in their homes,
by providing a tax credit for renovations or improvements that make their homes
safer and more accessible.
not dependent on income
can be claimed for eligible expenses by
senior renters, or
people who live with senior relatives, and are their "qualifying
relation" as described in s. 251(6) or 252(2) of the Federal Income
s. 251(6) would include individuals connected by blood
relationship, marriage or common-law partnership or adoption.
Blood relationships do not normally include aunts, uncles, nieces,
nephews, or cousins. However, see 252(2)
the senior must be age 65+ at the end of the taxation year in which
Expenses which are paid, or become payable, in 2021 will be eligible, to the
extent that they are for renovations that improve safety and accessibility, or
enable a senior to be more functional or more mobile at home.
A qualifying expenditure is deemed to have been paid on the earlier of the
date on which the expenditure was paid and the date it became payable.
Thus, if the amount became payable in 2020 but is not paid until 2021, it will
renovations that permit a first-floor occupancy or secondary suite for a
grab bars and related reinforcements around the toilet, tub and shower
additional light fixtures throughout the home and exterior entrances
automatic garage door openers
modular or removable versions of a permanent fixture, such as modular
ramps and non-fixed bath lifts
Certain expenditures are not qualifying expenditures, such as
annual, recurring or routine repairs, maintenance or services
electronic home-entertainment devices
financing costs in respect of the qualifying expenditures
costs incurred for the purposes of gaining or producing income from a
business or property
cost of goods or services provided by a person not dealing at arm's length
with the individual, unless the person is registered to collect GST/HST
25% of up to maximum $10,000 in eligible expenses for a senior's principal
residence in Ontario, resulting in maximum $2,500 credit.
Maximum can be shared by the people who share a home, including spouses
and common-law partners.
The expenses paid are reduced to the extent that they are reimbursed, or
are expected to be reimbursed, by a municipal, provincial or federal
The credit can be claimed if the improvement was made to the senior's
principal residence or to a residence reasonably expected to become the
principal residence of the senior within the 24 months after the end of 2021.
The credit could also be claimed for an individual's share of improvements
done by a condominium corporation or similar body, to property that includes the
senior's principal residence, provided the improvement meets the eligibility