Ontario Seniors Care at Home Tax Credit (2025–2026): Complete Guide

The Ontario Seniors Care at Home Tax Credit is a refundable provincial tax credit that allows individuals aged 70 and older to recover up to 25% of eligible medical expenses that support aging at home. Whether you live in your own house, an apartment, or a retirement home, this credit can significantly reduce the net cost of your care services. Visavie, a senior living advisory service since 1988, presents this complete guide to help you get the most out of it.

Reimbursement rate: 25% of claimable medical expenses • Max claimable expenses: $6,000 • Max credit: $1,500

Claimable expenses = eligible medical expenses minus 3% of your net income

Family income reduction: credit reduced by 5% of family income over $35,000 • Fully phased out at ~$65,000

How to apply: Form ON479 with your Income Tax and Benefit Return • Minimum age: 70 by December 31, 2025

The Ontario Home Care Tax Credit for Seniors has been available since the 2022 tax year. Here are the parameters confirmed by the Ontario government for the 2025 tax year:

• • Credit rate: 25% of eligible medical expenses (unchanged since introduction)

• • Maximum eligible expenses: $6,000 (maximum credit: $1,500)

• • Income reduction threshold: 5% of family net income above $35,000

• • This credit can be claimed alongside the non-refundable federal and Ontario medical expense tax credits for the same expenses

To qualify for this credit, you must meet two conditions by December 31, 2025:

• • You (or your spouse/common-law partner) turned 70 or older during the tax year

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

Note: If you turned 70 in 2025, only expenses for services rendered on or after your 70th birthday are eligible.

Important: This is a refundable credit, which means you can take advantage of it even if you have no income tax to pay. You’re eligible regardless of your type of housing – house, apartment, seniors’ residence or long-term care home.

Eligible expenses are the same as those claimed for the Ontario Medical Expense Tax Credit. They include the cost of services and equipment to help you live independently. Keep all invoices. Physical goods not related to medical care are not eligible.

Here are the main eligible expenses for tax year 2025:

• • Attendant care services (personal support; certification required)

• • Home health careincluding nursing and personal care

• • Dental, vision, and hearing care (hearing aids, glasses, dentures)

• • Walking aids, wheelchairs, electric scooters

• • Bathroom safety aids (grab bars, grips, rails)

• • Home renovations that improve mobility for a severe and prolonged impairment

If you live in a retirement home or long-term care home, many of the care services you receive — such as attendant care, nursing, and personal support — may qualify as eligible medical expenses for this credit. Ask your residence for a detailed breakdown of care costs versus accommodation. Our Visavie advisors can help you understand what qualifies, at no charge.

• • Homeowners: You are eligible if you pay for medical services or equipment that supports aging at home.

• • Renters: You can claim eligible medical expenses regardless of whether you own or rent.

• • Retirement home residents: Attendant care and qualifying health services included in your fees may be eligible. Ask for a detailed invoice.

• • Long-term care home residents: Certain care-related portions of your costs may qualify. Request a breakdown from the home.

The amount of the credit depends on your eligible medical expenses, your net income, and your family situation.

Here is the formula:

1. 1. Start with your total eligible medical expenses
   2. Subtract 3% of your net income = your claimable expenses (max $6,000)
   3. Multiply claimable expenses by 25% = your credit (max $1,500)
   4. If family income exceeds $35,000, the credit is further reduced by 5% of income above $35,000

There is only one way to apply:

1. At the end of the fiscal year: Claim the credit on Form ON479 – Ontario Credits, which is included in your personal Income Tax and Benefit Return. There is no separate application.

Unlike the Quebec CMD, there is no prepayment option for the Ontario credit. You receive the full amount after your return has been assessed.

If you have a spouse and you are both eligible, each spouse can claim their own eligible medical expenses separately.

David’s eligible medical expenses (hearing aids) total $1,250. He subtracts 3% of his net income ($750). Claimable: $500. Credit = 25% × $500 = $125. Because the credit is refundable, David receives $125 even if he owes no tax.

Jeanne’s medical expenses (wheelchair + bathroom safety bars) total $4,050. She subtracts 3% of net income ($1,050). Claimable: $3,000. Credit = 25% × $3,000 = $750. Since her income is $35,000, no income-test reduction applies.

Their combined medical expenses (attendant care) total $5,400. They each subtract 3% of their own income from their own expenses. For simplicity: claimable total = $4,500. Credit before income test = 25% × $4,500 = $1,125. The income-test reduction: 5% × ($50,000 – $35,000) = $750. Final credit: $1,125 – $750 = $375.

• Not claiming because you think you owe no tax: This is a refundable credit. You get it even with zero tax owing.

• Forgetting to deduct 3% of net income first: Many people claim the full expense amount. Only the amount ABOVE 3% of income qualifies.

• Not keeping receipts: The CRA may ask for documentation. Keep all invoices for at least 6 years.

• Not asking for a cost breakdown from your retirement home: Without it, you may miss eligible attendant care expenses.

• Confusing this credit with the Seniors’ Home Safety Tax Credit: : The Home Safety Credit was a temporary measure (2021–2022 only). It is no longer offered. This article is about the home care credit, which is permanent.

In addition to the Seniors Care at Home Tax Credit, several other programs can help reduce the financial burden for seniors in Ontario:

• • Ontario Trillium Benefit (OTB) — monthly payments combining energy, property tax & sales tax credits (ontario.ca)

• • Guaranteed Annual Income System (GAINS) — up to ~$90/month non-taxable for low-income seniors receiving OAS/GIS (ontario.ca)

• • Ontario Drug Benefit – prescription drug coverage from age 65+ (ontario.ca)

• • Senior Homeowners’ Property Tax Grant – up to $500 via ON-BEN form

• • Seniors’ Public Transit Tax Credit – 15% of eligible transportation costs (form ON479)

• • Canada Caregiver Credit- federal non-refundable caregiver credit up to $7,999 (canada.ca)

• • Ontario Seniors Dental Care + Canadian Dental Care Plan – free or subsidized dental care for eligible seniors

Disclaimer of liability

The information contained in this article is provided for informational purposes only and does not constitute tax, financial or legal advice. While Visavie strives to present accurate and up-to-date information, amounts, rates, eligibility criteria and terms and conditions of government programs are subject to change without notice. Visavie is not an accounting or tax services firm. Before making any decision based on the contents of this article, we recommend that you consult a Chartered Professional Accountant (CPA), tax specialist or qualified financial advisor. Visavie assumes no responsibility for errors, omissions or consequences arising from the use of the information presented.

Are you looking for a senior living community in Quebec and want to understand the financial assistance you’re eligible for? Our Visavie housing advisors are here to help you find the right community for your needs and budget—at no cost. Service available 7 days a week.