Ontario Seniors Care at Home Tax Credit — Up to $1,500 Back on Home Care Costs
What you will learn: Whether you qualify for this refundable Ontario credit on personal support worker and nursing expenses, how much it is worth, and how to claim it on your Ontario tax return.
Dorothy's story. Dorothy, 74, from Mississauga, has a personal support worker named Angela who comes to her home three mornings a week to help with bathing, dressing, and medication reminders. Dorothy pays $800 per month — $9,600 per year.
When Dorothy's daughter helped her file taxes, they found the Ontario Seniors Care at Home Tax Credit. Because Dorothy's income is below $35,000, she qualified for the full 25% credit on her care expenses. The credit came to $1,500 — the annual maximum — paid to her as a direct refund. She owed no Ontario income tax at all, but the credit was refundable, so she received the full $1,500 anyway.
Dorothy had been paying Angela for three years before anyone told her the credit existed. She filed T1-ADJ adjustments for two prior years and recovered an additional $3,000. Total recovered: $4,500.
Dorothy's message to other seniors: "Keep every receipt Angela gives you. The credit is real and it comes back as actual money."
What This Credit Is
The Ontario Seniors Care at Home Tax Credit (OSCAT) is a refundable provincial tax credit for Ontario seniors aged 70 or older who pay for qualifying home care expenses. Refundable means you receive the credit as a payment even if you owe no Ontario income tax.
Most tax credits reduce what you owe. If you owe nothing, a non-refundable credit gives you nothing. A refundable credit works differently: the government pays you the credit amount directly, even if your tax bill is zero. For low-income seniors who pay no Ontario income tax, this credit still pays out in full.
Who Qualifies
- You are 70 years old or older on December 31 of the tax year
- You are a resident of Ontario at the end of the tax year
- You paid for qualifying home care expenses during the year (see below)
- Your net family income is under approximately $65,000 (the credit is reduced for incomes above $35,000 and eliminated above $65,000 — verify current thresholds at ontario.ca)
If your spouse or common-law partner is under 70 but is paying for care expenses on behalf of a senior partner aged 70 or older, the paying spouse may also claim this credit. The age requirement applies to the person receiving the care, not necessarily the one claiming it.
What Expenses Qualify
The credit covers home care expenses — services and equipment provided at your home to support your health and independence:
| Qualifying expenses | Does NOT qualify |
|---|---|
| Personal support worker (PSW) fees | Retirement home accommodation fees |
| Nursing care provided at home | Housekeeping or meal delivery services |
| Medical devices prescribed for home use (e.g., oxygen equipment, hospital bed) | Transportation to medical appointments |
| Occupational or physiotherapy at home | Long-term care home or nursing home residency fees |
| Palliative care at home | Prescription drugs (claimed under Medical Expense Tax Credit instead) |
If you live in a retirement residence and pay a monthly fee that includes nursing or personal care, the full amount does not qualify. However, if the facility can provide an itemised receipt separating the nursing or personal support component from the accommodation fee, that specific portion may qualify for the credit. Ask your residence administrator for an itemised statement at tax time.
How Much Is the Credit?
The credit is 25% of qualifying expenses, up to a maximum of $6,000 in expenses per year. Maximum credit: $1,500 per year.
| Annual qualifying expenses | Credit (25%) — income below ~$35,000 |
|---|---|
| $2,000 | $500 |
| $4,000 | $1,000 |
| $6,000 or more | $1,500 (maximum) |
The credit is reduced for net family income between approximately $35,000 and $65,000 and eliminated above $65,000. Confirm exact thresholds for the current tax year at ontario.ca/seniorscareathome or through your tax software.
How to Claim It
Claiming the Ontario Seniors Care at Home Tax Credit:
If you paid for qualifying home care in prior years but did not claim this credit, you can file a T1-ADJ (Tax Adjustment Request) for each of the past 10 years. CRA will reassess those years and issue additional refunds for each year you qualify. Call CRA at 1-800-959-8281 or submit T1-ADJ forms through CRA My Account.
This Credit and the Medical Expense Tax Credit
Many of the expenses that qualify for the Ontario Seniors Care at Home Tax Credit also qualify for the federal Medical Expense Tax Credit (METC). You can claim both on the same tax return — they are separate credits from separate governments. The METC is federal and non-refundable; the Ontario credit is provincial and refundable. Claiming both maximises your total benefit.
See our Medical Expense Tax Credit guide for details on the federal claim.
Frequently Asked Questions
Can I claim this credit if I don't owe any Ontario income tax?
Yes. The credit is refundable. You receive the full qualified amount as a refund payment even if your Ontario tax is zero. Most low-income seniors who file their taxes will receive the full credit as a direct payment.
Does the person paying for the care have to be 70, or can a family member claim it?
The senior receiving the care must be 70 or older. If a cohabiting spouse or common-law partner pays for the qualifying care, the paying spouse can claim the credit even if they are under 70. Adult children who pay for a parent's home care cannot claim this credit — it is limited to the senior and their cohabiting spouse.
Can I also claim these expenses under the federal Medical Expense Tax Credit?
Yes. Many qualifying expenses can be claimed under both the Ontario Seniors Care at Home Tax Credit and the federal Medical Expense Tax Credit. They are separate claims on the same tax return. The federal METC is non-refundable; the Ontario credit is refundable. Claim both to maximise your total benefit.
Does this credit apply to retirement home or nursing home fees?
Not for accommodation costs. The credit is specifically for care provided at the senior's home. However, if your retirement residence can provide an itemised receipt that separately identifies the personal support or nursing component of your monthly fee, that portion may qualify. Ask the facility for an itemised statement at tax time.
If you are 70 or older and paying for personal care at home, this refundable credit gives you 25% of those costs back — even if you owe no tax at all.
At your next appointment with a doctor, nurse practitioner, or social worker, ask: "Are there Ontario tax credits for the personal support care I'm paying for?" They can point you toward this credit and toward a free CVITP tax clinic in your area.
Sources & References
- Ontario — Ontario Seniors Care at Home Tax Credit (verify current rates and thresholds)
- CRA — Medical Expense Tax Credit (federal)
- CRA — Community Volunteer Income Tax Program (free tax clinics)
Note: Credit rates, income thresholds, and eligible expense definitions are set by the Ontario government and may change each tax year. Verify current figures at ontario.ca before filing.