Tax · Ontario
Ontario seniors tax credits for 2026
Ontario gives seniors several credits on top of the federal ones, and most are paid only if you file a return and the right Ontario forms. Here is each one with the amounts from Ontario's October 29, 2026 Fall Statement, ontario.ca and the CRA.
The credits at a glance
| Credit | Who | Maximum | Income test | How to claim |
|---|---|---|---|---|
| Ontario Seniors Care at Home Tax Credit | 70+ (or spouse 70+), Ontario resident Dec 31 | $1,500 (25% of up to $6,000 claimable medical expenses) | Reduced by 5% of family net income over $35,000 | Form ON479 with your tax return |
| Ontario energy and property tax credit (seniors) | Seniors (64+) who paid property tax or rent | $1,488 combined (2026–27 benefit year) | Reduced by 2% of adjusted family net income over $36,309 (single senior) / $43,571 (senior family) | Form ON-BEN with your return; paid in the Ontario Trillium Benefit |
| Ontario sales tax credit | Low- to moderate-income residents | $378 per adult (July 2026–June 2027) | Reduced by 4% of income over $29,047 (single) / $37,273 (senior family) | Automatic when you file; paid in the Trillium Benefit |
| Ontario senior homeowners’ property tax grant | Homeowners 64+ on Dec 31 who paid property tax | $500 a year | Reduced by 3.33% of adjusted family net income over $35,000 (single) / $45,000 (couple) | Form ON-BEN with your return |
| Ontario age amount | 65+ | 5.05% of up to $6,342 (about $320 off your Ontario tax) | Base reduced by 15% of net income above $47,210 | Form ON428 with your return; unused part transfers to spouse |
| GAINS (Guaranteed Annual Income System) | 65+ receiving OAS and GIS, low private income | Up to $92 a month (July 2026–June 2027) | Private income up to $4,416 (single) / $8,832 (couple) | Automatic if you get OAS and GIS and file a return |
Sources, checked October 30, 2026: 2026 Fall Statement tax provisions, ontario.ca Seniors Care at Home, CRA Ontario programs and ontario.ca GAINS.
Ontario Seniors Care at Home Tax Credit
A refundable credit for seniors who turned 70 or older in the year (or whose spouse did) and lived in Ontario at year-end, in any kind of home, including a retirement or long-term care home. It pays 25% of claimable medical expenses up to $6,000, so up to $1,500. Claimable expenses are eligible medical expenses above 3% of net income. The credit shrinks by 5% of family net income over $35,000. Eligible expenses match the Ontario medical expense credit: attendant care, hearing aids, glasses and dentures, walkers, wheelchairs, grab bars, hospital beds and more. Claim it on Form ON479 and keep your receipts. You can claim it in addition to the regular federal and Ontario medical expense credits for the same expenses.
The Ontario Trillium Benefit (OTB)
The OTB is one monthly payment that combines the Ontario energy and property tax credit, the Northern Ontario energy credit and the Ontario sales tax credit. For 2026 it is based on your 2025 return and paid on the 10th of each month from July 2026; amounts of $500 or less arrive in one July payment. The Ontario sales tax credit is up to $378 per adult for July 2026 to June 2027, reduced by 4% of income over $29,047 for a single person or $37,273 for a senior family. You don't apply for it; CRA works it out from your return.
Energy and property tax credit: the senior version
For the 2026–27 benefit year, seniors can get an energy amount of up to $290 plus a property tax amount of $617 plus 10% of occupancy cost, up to $1,198. Occupancy cost is the property tax you paid, or 20% of rent. The combined maximum for a senior is $1,488, reduced by 2% of adjusted family net income over $36,309 (single senior) or $43,571 (senior family). Apply with Form ON-BEN when you file.
Ontario senior homeowners' property tax grant
If you were 64 or older on December 31 and own and live in your Ontario home, you can get up to $500 a year toward property tax. It's reduced by 3.33% of adjusted family net income over $35,000 (single) or $45,000 (couple). Apply on Form ON-BEN; CRA pays it about four to eight weeks after your notice of assessment. Tight on cash but rich in home equity? See our reverse mortgage guide and HELOC guide.
Ontario age amount and pension income amount
At 65 and over you can claim the Ontario age amount: 5.05% of up to $6,342, worth up to about $320 off your Ontario tax. The $6,342 base is reduced by 15% of net income above $47,210, so it disappears at about $89,490. Unused amounts can move to your spouse. The Ontario pension income credit is 5.05% on up to $1,796 of eligible pension income, and pension income splitting can help a couple use both.
GAINS for low-income seniors
GAINS is a non-taxable monthly payment of up to $92 (July 2026 to June 2027) for Ontario seniors 65+ who get OAS and the Guaranteed Income Supplement and have private income up to $4,416 (single) or $8,832 (couple). It's automatic if you file your return by April 30 and arrives around the 25th of each month.
Frequently asked questions
What tax credits can Ontario seniors claim?
The main Ontario-specific ones are the Ontario Seniors Care at Home Tax Credit (70+), the Ontario energy and property tax credit and Ontario sales tax credit (paid together as the Ontario Trillium Benefit), the Ontario senior homeowners’ property tax grant (64+ homeowners), the Ontario age amount (65+) and the Ontario pension income amount. Low-income seniors on GIS may also get GAINS payments. Most are claimed simply by filing your tax return and the right Ontario forms.
How does the Ontario Seniors Care at Home Tax Credit work?
If you or your spouse turned 70 in the year, you can get 25% of your claimable medical expenses up to $6,000, for a maximum of $1,500. Claimable expenses are your eligible medical expenses over 3% of net income. The credit is cut by 5% of family net income over $35,000. It is refundable, so you get it even if you owe no tax, and you can claim it on top of the regular medical expense credits.
Is the Ontario Trillium Benefit paid monthly?
Usually. CRA pays the 2026 OTB on the 10th of each month starting July 2026, based on your 2025 return. If your annual amount is $500 or less, it comes as one payment in July. You can also choose to receive it in one payment in June 2027 if the amount is over $500.
Do I need to apply for these credits?
Mostly you just file your return. For the energy and property tax credit and the senior homeowners’ grant, complete Form ON-BEN with your return. The sales tax credit is automatic. The Seniors Care at Home credit is on Form ON479. GAINS is automatic if you get OAS and GIS and file by April 30.
Did the October 29, 2026 Fall Economic Statement change seniors’ credits?
The 2026 Fall Statement lists the Ontario Seniors Care at Home Tax Credit among its supports for seniors, and publishes the 2026–27 credit amounts we use on this page. We did not find a new seniors tax credit in it.
This page is for education only and is not tax advice. Amounts are from Ontario's 2026 Fall Statement (October 29, 2026), ontario.ca and the CRA, checked October 30, 2026, and change each year. Confirm your own situation with the CRA or a tax professional. See our methodology.
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