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Ontario Seniors' Home Safety Tax Credit - Refundable - 2021 & 2022
Ontario Taxation Act, 2007, s. 103.0.3
This refundable tax credit was initially intended to be for the 2021 taxation year, and was introduced by the Ontario 2020 Budget. The 2021 Ontario Economic Outlook and Fiscal Review extended this credit by one year to 2022. This extension was included in Bill 43.
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.
Eligibility
 | not dependent on income | ||||||||||
| can be claimed for eligible expenses by
| ||||||||||
| the senior must be age 65+ at the end of the taxation year in which |
Qualifying Expenditures
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 not qualify.
Examples:
| renovations that permit a first-floor occupancy or secondary suite for a senior |
| grab bars and related reinforcements around the toilet, tub and shower |
| non-slip flooring |
| 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 |
| household appliances |
| 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 |
Tax Credit
| 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 government. |
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 conditions.
Government of Ontario Resources
Seniors' Home Safety Tax Credit
Revised: October 26, 2023