Ontario Seniors Care at Home Tax Credit: Who Qualifies and How to Claim It

The credit is designed to help low- to moderate-income Ontario seniors with eligible medical expenses. It is refundable, which means an eligible person may receive it even when they do not owe income tax.

Under the current program, the credit is worth up to 25% of claimable medical expenses, to a maximum of $6,000 in claimable expenses. That produces a maximum annual credit of $1,500.

This is not a blanket reimbursement for every cost associated with living at home. The expense must fit the applicable medical-expense rules, and the income-tested calculation still applies.

Read the official Ontario program overview

You may claim the credit if you turned 70 or older during the tax year, or if your spouse or common-law partner did, and you were resident in Ontario at the end of the tax year.

The type of residence does not determine eligibility. A person may live in a house, apartment, retirement home, long-term care home or another residence-and-care setting.

The credit is income-tested. The calculated credit is reduced by 5% of family net income above $35,000 and is fully phased out by no more than $65,000 of family net income. The exact result depends on the tax return and claimable expenses.

Eligible expenses generally follow the Ontario Medical Expense Tax Credit rules. Ontario lists examples including:

The calculation begins with eligible medical expenses. Claimable medical expenses are generally the eligible amount above 3% of net income, subject to the applicable tax rules.

The program then calculates 25% of claimable expenses up to $6,000. The resulting credit cannot exceed $1,500, and the income test can reduce it further when family net income exceeds $35,000.

For example, if an eligible senior has $3,000 in claimable medical expenses after the medical-expense threshold, the credit before the income test would be $750. Actual tax results vary, so use current tax software or obtain professional advice rather than relying on a simplified example.

Keep receipts and any required medical certification for the expenses being claimed.

Complete the medical-expense portions of the federal Income Tax and Benefit Return and Ontario Form ON428. The Ontario Seniors Care at Home Tax Credit is then claimed on Form ON479, Ontario Credits. Ontario currently directs taxpayers to complete lines 4 through 14 of Form ON479.

Most current tax software will calculate the credit after the relevant medical expenses, age, residency and income information are entered. If someone else paid the expenses, or more than one family member could claim them, ask a qualified tax professional which return should include the claim.

See Ontario's official claiming instructions
Find the current Ontario tax package

Some paid home-care expenses may qualify when they meet the attendant-care, nursing or other medical-expense requirements. Certification or supporting medical documentation may be required, and purely household or companionship services should not be assumed to qualify automatically.

Corelia Health can provide detailed invoices for services delivered. Families should give those records to their tax preparer and confirm which portion, if any, is eligible under the current rules.

Our services include Personal Care Assistance, Skilled Nursing Care at Home and 24/7 Senior Home Care. Eligibility for a tax credit depends on government tax rules, not on the service name alone.

If you or your spouse or common-law partner turned 70 or older, lived in Ontario at year-end and paid eligible medical expenses, the Ontario Seniors Care at Home Tax Credit is worth checking.

The maximum credit is meaningful, but the medical-expense threshold, income test and documentation requirements matter. Keep receipts, check the current official guidance and speak with a qualified tax professional about your circumstances.

This article provides general information and is not tax or legal advice. Program details can change. Information was reviewed against Ontario's official program page on July 28, 2026.