老年人专题

1、Ontario Energy and Property Tax Credit (OEPTC): This tax-free payment helps with property taxes and sales tax on energy costs. For the 2025 benefit year, eligibility requires being an Ontario resident on December 31, 2024. At some point before June 1, 2026, the individual must be 18 years of age or older, or currently or previously married or in a common-law relationship, or a parent who lives or previously lived with their child. In 2024, they must have paid property tax for their main residence, rented where the landlord paid property tax, lived on a reserve and paid for home energy costs, or lived in a public long-term care home and paid for accommodation. Eligibility also depends on residence on the 1st of each month. Seniors aged 65 or older could receive a maximum of $1,461. If living on a reserve or in a public long-term care home, the maximum is $285. An additional $25 may be available for time lived in a designated college, university, or private school residence in 2024. 65岁或以上的长者最多可获得1,461加元。

2、Ontario Sales Tax Credit (OSTC): This credit helps offset the sales tax paid on everyday purchases. For the 2025 benefit year, eligibility requires being an Ontario resident at some time before June 1, 2026, and being 19 years of age or older, or currently or previously married or in a common-law relationship, or a parent who lives or previously lived with their child. Individuals can receive up to $371, with an additional credit of up to $371 for a spouse or common-law partner, and for each dependent child under 19 years of age on the 1st of the payment month. 个人最高可获得371加元。

3、Northern Ontario Energy Credit (NOEC)。

The Ontario Senior Homeowners' Property Tax Grant (OSHPTG) is an annual payment designed to help low- to moderate-income senior homeowners with the cost of their property taxes. Eligible seniors must apply for this grant each year when filing their income tax and benefit return.  

To be eligible for the 2025 OSHPTG, all of the following conditions must apply: the individual must have been at least 64 years old on December 31, 2024, and a resident of Ontario on that date. They, or their spouse or common-law partner, must have owned and occupied a principal residence (or had a life lease or a lease of 10 or more years that is paid in full) on December 31, 2024, for which Ontario property tax was paid for 2024. The individual must not have been confined to a prison or similar institution on December 31, 2024, and for the next 179 days. Finally, they must file a 2024 income tax and benefit return and complete the Application for the Ontario Senior Homeowners' Property Tax Grant area on Form ON-BEN. The OSHPTG can only be claimed by the same spouse or common-law partner who applies for the Ontario Energy and Property Tax Credit and the Northern Ontario Energy Credit.  

The grant amount depends on the property tax paid, adjusted family net income, and marital status. The maximum 2025 OSHPTG payment is the lesser of $500 and the eligible property tax paid for 2024.  

• For single, separated, divorced, or widowed individuals: The 2025 grant will be the maximum payment reduced by 3.33% of adjusted net income over $35,000. If adjusted net income is $50,000 or more, no grant is received.  

• For married or common-law couples: The 2025 grant will be the maximum payment reduced by 3.33% of adjusted family net income over $45,000. If adjusted family net income is $60,000 or more, no grant is received. Only one person per couple can receive this grant.  

The grant is calculated automatically after application, and payment is issued if the individual is entitled, typically within four to eight weeks after receiving the 2024 notice of assessment. This program represents a form of targeted property tax relief for seniors. By linking the grant amount to income and property tax paid, the policy ensures that financial assistance is directed to low- and moderate-income senior homeowners who face the direct burden of property taxes. This mechanism helps to alleviate a significant cost of living for seniors who wish to remain in their homes, contributing to their financial stability and ability to age in place.

The Ontario Seniors' Public Transit Tax Credit is a refundable tax credit designed to help seniors aged 65 or older with public transit expenses.  

To qualify for this credit when filing their personal Income Tax and Benefit Return, individuals must be 65 years or older on December 31 of the tax year (e.g., December 31, 2023, for the 2024 tax year) and be a resident of Ontario on December 31 of the tax year (e.g., December 31, 2024, for the 2024 tax year). If an individual moved outside of Ontario before December 31, they would not qualify. Individuals can claim up to $3,000 in eligible public transit expenses and receive a refundable credit of up to $450 each year. Eligible services include specialized transit for persons with disabilities. Only the individual who incurred the expenses can claim this credit.  

To claim this refundable credit, individuals typically follow a procedure within their tax software or on their tax return, entering the description and amount paid for eligible public transit services. This amount is then reported on line 63100 of the "Ontario Credits ON479" form, and the refundable credit is entered on line 47900 of the Federal return. This credit serves as a policy mechanism for promoting mobility and engagement among seniors. By offsetting the costs of public transit, the credit helps seniors maintain their independence, access essential services, participate in community activities, and stay socially connected. This support is crucial for quality of life and can indirectly contribute to better health outcomes by enabling active lifestyles and reducing isolation.  

The Guaranteed Annual Income System (GAINS) is an Ontario program that ensures a guaranteed minimum income for eligible low-income senior citizens by providing monthly payments. GAINS payments are provided in addition to the Old Age Security (OAS) pension and the Guaranteed Income Supplement (GIS) payments received from the federal government.  

No separate application is necessary for GAINS. If an individual meets the eligibility requirements, their benefits are determined automatically based on information received from Employment and Social Development Canada and the details provided on their personal Income Tax and Benefit Return. For the period of July 1, 2025, to June 30, 2026, the maximum monthly payments and required annual private income thresholds are:  

• Single seniors: Can receive a maximum monthly payment of $90. To qualify, their annual private income must be less than $4,320.  

• Senior couples: Can receive a maximum monthly payment of $180. To qualify, their annual private income must be less than $8,640.  

This program establishes a provincial income floor for low-income seniors. By topping up federal Old Age Security and Guaranteed Income Supplement payments, GAINS ensures that the most vulnerable seniors in Ontario have a baseline income level, providing a critical safety net against poverty. This layered approach to income support, with provincial funds supplementing federal benefits, demonstrates a commitment to ensuring financial stability for seniors with limited private income, directly impacting their ability to meet basic living expenses.

The Ontario Drug Benefit (ODB) Program helps cover the cost of eligible prescription drugs for various groups of Ontario residents, including seniors.  

Individuals automatically qualify for the ODB program when they turn 65 years old. Approximately three months before their 65th birthday, a letter is sent to inform them of their automatic enrollment, which begins on the first day of the month after they turn 65. It is advisable to inform doctors, nurse practitioners, and pharmacists about this upcoming enrollment to plan for prescription coverage. To receive coverage, prescriptions must be filled at an Ontario pharmacy, and a valid Ontario health card must be presented. This automatic enrollment at age 65 represents a form of universal access to prescription drugs for seniors in Ontario. By removing the need for an application process, the policy ensures broad coverage for a critical health need as individuals age. This proactive approach simplifies access to essential medications, contributing significantly to seniors' health and quality of life by reducing financial barriers to necessary pharmaceutical care.  

The cost structure for seniors in the ODB program involves a deductible and co-payment, which vary based on income:

• Single senior with income above $25,000: Pays the first $100 of total prescription costs each program year (August 1 to July 31), which is the deductible. After the deductible is met, a co-payment of up to $6.11 is paid for each prescription filled or refilled.  

• Senior couple with combined income above $41,500: Pays the first $100 per person of total prescription costs each program year (deductible). After the deductible, a co-payment of up to $6.11 is paid for each prescription filled or refilled.  

• Low-income seniors: Single seniors with income of $25,000 or less, and senior couples with combined income of $41,500 or less, can have their ODB deductible waived and co-payment fees reduced to $2 by applying for the Seniors Co-Payment Program.  

For a senior's first year of ODB program eligibility, the deductible may be lower than $100, calculated based on the number of months between their official start date (the first day of the month after turning 65) and July 31 (the end of the ODB program year). For example, if a senior turns 65 on April 15, their official start date is May 1, and their first-year deductible would be $25.  

It is important to note that the Trillium Drug Program (TDP) provides drug benefits to Ontario residents who are not already enrolled in the ODB program. Since seniors (aged 65 or over) are covered by the ODB program, the TDP does not provide drug benefits to them.  

The GST/HST Credit is a non-taxable, quarterly payment designed to help individuals and families with low to modest incomes offset the GST/HST they pay on goods and services. While not exclusively for seniors, it represents a significant benefit for many older Canadians.  

To be eligible for this credit, an individual must be a resident of Canada for income tax purposes at the end of the month before and at the beginning of the month in which the CRA makes a payment. They must also be at least 19 years old in the month before the payment. Both the individual and their spouse or common-law partner (if applicable) require a Social Insurance Number (SIN). Filing an annual tax return is crucial, even if there is no income to report, as the CRA automatically determines eligibility and calculates the amount based on this information. The automatic determination of the GST/HST credit based on tax filing signifies a policy choice to reduce administrative burden on the individual recipient for widely applicable benefits. This approach ensures broader uptake among eligible populations, including seniors, who might otherwise face barriers to applying for multiple programs. This design is highly beneficial for seniors, particularly those who may find complex application processes daunting or who are unaware of all available benefits. By linking it directly to tax filing, the government ensures that a fundamental benefit reaches a large segment of the eligible population, reducing the "burden of proof" on the individual for this specific credit. This reinforces the critical importance of seniors filing their tax returns annually, even if they have no income, to ensure they receive these automatic, non-taxable payments that help offset living costs.  

For the 2024 base year (which determines payments from July 2025 to June 2026), the amount received is based on marital status, the number of eligible children (if any), and adjusted family net income. Maximum annual amounts for this period are up to $533 for single individuals and up to $698 for those who are married or have a common-law partner. An additional $184 per year is available for each eligible child under 19 years of age. Payments are typically made in four quarterly installments on the 5th day of July and October (2025), and January and April (2026). If the calculated credit for a period is less than $50 per quarter, the entire payment for that period may be issued as a lump sum in July.  

The Age Amount is a non-refundable tax credit available to individuals aged 65 or older at the end of the tax year. Its purpose is to help reduce the amount of federal income tax an eligible senior may owe.  

If an individual is 65 years of age or older, they may claim a non-refundable tax credit of up to $8,790 per year. The actual amount that can be claimed will be reduced if the individual's net income exceeds a certain threshold. The Age Amount, while subject to income reduction at higher thresholds, is fundamentally a universal age-based credit. This contrasts with many other benefits that are strictly income-tested from the outset. This indicates a policy recognition of the general financial adjustments and potential increased costs associated with being a senior, providing a baseline tax reduction for most older Canadians. Unlike programs explicitly designed for low-income individuals, such as the Guaranteed Income Supplement (GIS) or Guaranteed Annual Income System (GAINS), the Age Amount provides a foundational tax reduction for virtually all seniors. While it does phase out at higher income levels, its initial universality reflects a policy decision to provide a general tax advantage to seniors, acknowledging their stage of life and potential fixed incomes. It represents a direct recognition of the senior demographic within the tax code itself. Therefore, all eligible seniors should ensure this credit is claimed on their tax return. Even if their income is high enough to reduce the credit, it still provides a valuable reduction in federal tax payable, making it a key component of senior tax planning.  

Pension income splitting is a tax provision that allows individuals and their spouses or common-law partners to share eligible pension income, potentially reducing the total amount of income tax owed as a couple. This can be particularly beneficial when one partner is in a significantly higher tax bracket than the other.  

By splitting eligible pension income, couples can leverage lower marginal tax rates, thereby reducing their overall family tax burden. While the provided information indicates that this is a valuable option, it does not offer detailed instructions on how to claim it or specific eligibility criteria beyond having eligible pension income and being 65 or older. Pension income splitting is not a direct "benefit" in the sense of a payment or credit, but rather a sophisticated tax planning strategy. Its existence underscores the importance of viewing a couple's finances as a single unit for tax purposes, allowing for optimization that individual filing alone would not permit. The absence of detailed instructions in the provided material suggests that this is a more complex area that typically requires consultation with tax software or a professional. It highlights that tax benefits are not always straightforward payments but can involve strategic maneuvers within the tax code. Seniors with eligible pension income and a spouse or common-law partner should actively explore pension income splitting. Given its complexity, it is advisable to use reputable tax software or consult a qualified tax preparer to ensure it is applied correctly and maximizes tax savings. 

The Disability Tax Credit (DTC) is a non-refundable tax credit designed to help individuals with a severe and prolonged mental or physical impairment, or their supporting family members, reduce the amount of income tax they may have to pay.  

Seniors with disabilities may be eligible if they have a severe and prolonged impairment. If approved, the credit can be claimed at tax time, aiming to offset some of the extra costs related to the impairment. For the 2024 tax year, the disability amount for individuals aged 18 and older is $9,872. A significant feature of the DTC is its transferability: if the person with the impairment does not need the full amount to reduce their income tax, they may transfer the remaining amount to a supporting family member, such as a spouse, common-law partner, child, or grandchild, who depends on them for basic necessities like food, shelter, and clothing. The transferability feature of the DTC is a crucial policy mechanism that recognizes the financial realities of caregiving for impaired individuals, especially seniors. Many seniors with severe impairments may have limited taxable income, making a non-refundable credit less impactful for them directly. By allowing transfer to a supporting family member, the benefit is effectively utilized by those who bear the financial burden of care, often adult children or spouses. Seniors, particularly those with severe and prolonged impairments, may have fixed or low incomes, meaning they might not have sufficient tax payable to fully utilize a non-refundable credit. The transferability ensures that the financial relief intended by the credit is realized by the family unit, specifically by those who are financially supporting the impaired individual. This acknowledges the often-unseen costs of caregiving.  

To apply for the DTC, individuals generally need to submit Form T2201, Disability Tax Credit Certificate, which must be certified by a medical practitioner. The CRA reviews this application before assessing the tax return, which may cause delays in the assessment process. If an individual was eligible for the DTC in past years but did not claim it, they may be able to claim it retroactively for up to 10 years. This offers a retrospective opportunity for significant refunds.

The Canada Caregiver Credit (CCC) is a non-refundable tax credit available to individuals who provide support to a spouse, common-law partner, or certain other individuals with a mental or physical impairment.  

Eligibility for claiming this credit extends to those who support: a spouse or common-law partner with a physical or mental impairment; a child or grandchild (of the claimant or their spouse/common-law partner) who depends on them for support due to impairment; or a parent, grandparent, brother, sister, uncle, aunt, niece, or nephew (of the claimant or their spouse/common-law partner) who resided in Canada and depended on them for support due to impairment. "Depend for support" signifies relying on the caregiver to regularly and consistently provide some or all of the basic necessities of life, such as food, shelter, and clothing.  

The amount that can be claimed for the Canada Caregiver Credit varies based on the relationship to the person being claimed for, specific circumstances, the person's net income, and whether other credits are being claimed for that person. For a spouse or common-law partner, individuals may claim up to $2,616 (in the calculation of Line 30300) and up to $8,375 (on Line 30425). For eligible dependants aged 18 or older, up to $2,616 (in the calculation of Line 30400) and up to $8,375 (on Line 30425) may be claimed. For dependants aged 18 or older who are not a spouse, common-law partner, or eligible dependant claimed on lines 30300 or 30400, up to $8,375 (on Line 30450) may be claimed.  

To apply for the CCC, individuals must complete Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, and enter the calculated amounts on the relevant lines (30300, 30400, 30425, 30450, 30500) of their tax return. A signed statement from a medical practitioner may be required, unless the CRA already has an approved Form T2201 (Disability Tax Credit Certificate) for the individual. The CCC, in conjunction with the DTC, forms a comprehensive federal approach to recognizing and alleviating the financial burden of impairment within families. While the DTC focuses on the individual with the impairment, the CCC directly supports the caregiver, acknowledging their essential role in providing basic necessities. This dual approach offers flexibility and maximizes potential tax relief for families. The DTC can be transferred  

to a caregiver, while the CCC is claimed by the caregiver. This creates a layered support system. For instance, if a senior has an impairment, their caregiver might claim the transferred DTC. If a senior is providing care for an impaired spouse, child, or other relative, they might claim the CCC. This dual mechanism ensures that the financial impact of impairment is addressed whether the impaired individual has sufficient income to utilize the credit or not, and whether the caregiver is a spouse or a broader family member. Therefore, seniors and their families should explore both the DTC and CCC. For example, an adult child supporting an impaired senior parent could claim the CCC, and if the parent qualifies for DTC but doesn't need it, the DTC could also be transferred to the child. This requires a thorough review of family circumstances to optimize claims.

The Home Accessibility Tax Credit (HATC) is a non-refundable tax credit for eligible renovations made to improve the accessibility of a home for a qualifying individual.  

A "qualifying individual" for the HATC is defined as either someone eligible for the Disability Tax Credit (DTC) or someone who is 65 years of age or older at the end of the tax year. The renovation must be permanent and an integral part of the dwelling, including the land it stands on. It must either allow the qualifying individual to gain access to, or be mobile or functional within, the dwelling (e.g., grab bars, ramps, walk-in showers), or reduce the risk of harm to the qualifying individual within the dwelling or when gaining access to it (e.g., non-slip flooring, improved lighting). The HATC directly reflects a policy objective to support seniors in remaining in their homes as they age, rather than moving to assisted living facilities. By providing a tax incentive for accessibility renovations, the government aims to improve quality of life, reduce the need for institutional care, and potentially lower overall healthcare system costs in the long term. Its dual eligibility (age or disability) ensures broad applicability. As populations age, there is a growing desire for seniors to "age in place" – to remain in their homes and communities. This reduces demand for costly long-term care facilities and allows seniors to maintain independence and social connections. The HATC incentivizes the necessary home modifications (e.g., ramps, grab bars, accessible bathrooms) that enable this. It is a preventive measure that supports both individual well-being and public health system sustainability. Therefore, seniors considering home renovations to improve their living environment as they age should meticulously review HATC eligibility and retain all documentation. This credit can significantly reduce the financial burden of making homes safer and more functional, aligning with a desire for independent living.  

Individuals can claim a maximum of $20,000 per year in eligible expenses. If there is more than one qualifying individual for a dwelling, the total eligible expenses for that dwelling cannot exceed $20,000. The claim can be split between the qualifying individual and any eligible individuals making a claim for them.  

Eligible expenses include building materials, fixtures, equipment rentals, building plans, and permits (if the individual does the work themselves). Paid work by professionals such as electricians, plumbers, carpenters, or architects also generally qualifies. A share of common area expenses in condominium or co-operative housing corporations can also be claimed. Ineligible expenses include the value of one's own labor or tools, goods or services from related persons (unless GST/HST registered), annual or routine repairs or maintenance, household appliances, electronic home-entertainment devices, housekeeping, security monitoring, gardening, outdoor maintenance or similar services, financing costs for the renovation, or renovations incurred mainly to increase or maintain the value of the dwelling.  

To claim home accessibility expenses, individuals must complete the chart for line 31285 on their Federal Worksheet and enter the result on line 31285 of their tax return. It is essential to keep supporting documents, such as invoices and receipts, that clearly identify the vendor, a description of the work, and proof of payment.  

The Medical Expense Tax Credit (METC) is a non-refundable tax credit that allows individuals to deduct eligible medical expenses paid for themselves, their spouse or common-law partner, and their dependants.  

Eligible medical expenses can be claimed if they were paid in any 12-month period ending in the tax year, provided they have not been claimed in a previous year. Generally, all amounts paid can be claimed, even if they were not paid in Canada, for the portion of the expense that has not been, and will not be, reimbursed by other plans. However, if the reimbursement is included in an individual's or someone else's income (e.g., a benefit on a T4 slip) and was not deducted elsewhere on the tax return, the expense can be claimed.  

Medical expenses are claimed on Line 33099 or Line 33199 of the tax return. For Line 33099, individuals claim eligible medical expenses paid for themselves, their spouse or common-law partner, and their children under 18. The claimable amount is reduced by the lesser of 3% of the individual's net income (Line 23600) or $2,759. For Line 33199, eligible medical expenses paid for other dependants (e.g., children 18+, grandchildren, parents, grandparents, siblings, aunts/uncles, nieces/nephews who were Canadian residents and depended on the individual for support) are claimed. For each dependant, the claimable amount is reduced by the lesser of 3% of their net income (Line 23600) or $2,759. A helpful strategy is for the spouse or common-law partner with the lower net income (Line 23600) to claim the eligible medical expenses, as this may result in a greater tax benefit. It is important to keep receipts and prescriptions as supporting documents, but they should not be sent with the tax return unless specifically requested.  

Additionally, a Refundable Medical Expense Supplement (Line 45200) is available. This is a refundable tax credit for working individuals with low incomes and high medical expenses. Eligibility requires having entered an amount on line 21500 or line 33200, being a resident of Canada throughout the year, being 18 years of age or older at year-end, and having an adjusted family net income less than $61,699.