Skip to content
Skip to Content Skip to main content
Showroom hours

ADP registered vendor. Help with ODSP, March of Dimes, WSIB, VA and IFHP. ADP registered vendor. See how we help

Free in-home assessment across Toronto and the GTA. Free in-home assessment. Book a visit

Visit our showrooms in Etobicoke and Brampton. Showrooms in Etobicoke and Brampton. Find us

Service and repairs by our own team, at home or in store. Repairs by our own team. Request a repair

Ontario tax credit for seniors 70 and over

Ontario Seniors Care at Home Tax Credit for mobility equipment and home access

An older man reading a book in a folding manual wheelchair in a bright library

Up to $1,500 back on medical expenses at 70 and over

25% of eligible medical expenses above 3% of your net income, paid even if you owe no tax.

Could you claim it?
A man riding a mobility scooter outdoors with his dog beside him

Wheelchairs and electric scooters count

Ontario names both. CRA counts a wheelchair with no prescription and a scooter used instead of a wheelchair.

What can count
A woman riding a straight stairlift up an open staircase in a bright, modern home

Stairlifts, hospital beds and bathroom aids, with a prescription

CRA asks for a prescription for these, so keep it with the receipt.

How to claim
A modular aluminium ramp with handrails leading to the arched front entrance of a stone house

Ramps and other home access renovations

Work that improves mobility or access at home can count. Keep a cost breakdown.

Book a free home assessment
  • Free home assessment
  • Written quotes for funding programs
  • Showrooms in Etobicoke and Brampton

Seniors Care at Home Tax Credit at a glance

Eligibility check

Could you claim this credit?

You can claim it if you or your spouse or partner turned 70 in the year, you live in Ontario on December 31, family net income is $65,000 or less, and your eligible medical expenses are more than 3% of your net income. Four quick questions. Nothing you choose leaves this page.

1Did you, or your spouse or common-law partner, turn 70 or older this year?

The credit starts the year either of you turns 70.

2Will you live in Ontario on December 31?

You must be resident in Ontario at the end of the tax year. Any type of home counts, including a retirement or long-term care home.

3What is your family net income?

Your net income plus your spouse's or partner's, from line 23600 of each tax return.

4What is the expense?

Pick the closest one.

What each answer means

Neither you nor your spouse or partner turned 70 this year.

This credit starts at 70

It begins the year you or your spouse or partner turn 70. The federal and Ontario medical expense tax credits may still apply, and the federal Home Accessibility Tax Credit covers some home renovations for people 65 and over or eligible for the disability tax credit.

Only the Canada Revenue Agency decides what you can claim, and a credit is not guaranteed. This is general information, not tax advice: call CRA at 1-800-959-8281 or ask a tax professional.

Home Accessibility Tax CreditSee which programs may help

You will not live in Ontario on December 31.

Ontario residents only

You must be resident in Ontario at the end of the tax year to claim this credit.

Only the Canada Revenue Agency decides what you can claim, and a credit is not guaranteed. This is general information, not tax advice: call CRA at 1-800-959-8281 or ask a tax professional.

See which programs may helpContact CRA

Family net income is over $65,000.

Family income is over the limit for this credit

When family net income is over $65,000 the credit is zero. The non-refundable federal and Ontario medical expense tax credits may still apply.

Only the Canada Revenue Agency decides what you can claim, and a credit is not guaranteed. This is general information, not tax advice: call CRA at 1-800-959-8281 or ask a tax professional.

Home Accessibility Tax CreditAsk about financing

The expense is a hospital bed, walking aid, bathroom aid, stairlift or other power-operated lift.

Your answers fit the basic rules: keep the prescription

CRA says hospital beds, walking aids, bathroom aids and power-operated stairway chairs and lifts need a prescription to count as medical expenses. Keep it with the itemized receipt, then claim the credit on Form ON479.

Only the Canada Revenue Agency decides what you can claim, and a credit is not guaranteed. This is general information, not tax advice: call CRA at 1-800-959-8281 or ask a tax professional.

What to keep for your claimBook a free home assessment

The expense is a ramp or other accessibility renovation.

Renovations count, with conditions

Renovation or construction that improves mobility, access or functioning at home can count. CRA asks that it be for a person with a severe and prolonged mobility impairment, be reasonable, and not be work that would normally raise the home's value; keep a cost breakdown and receipts. From 2026 the same cost cannot go under both the federal medical expense credit and the federal Home Accessibility Tax Credit, so ask CRA or a tax professional how to claim it.

Only the Canada Revenue Agency decides what you can claim, and a credit is not guaranteed. This is general information, not tax advice: call CRA at 1-800-959-8281 or ask a tax professional.

Home Accessibility Tax CreditBook a free home assessment

Family net income is between $35,001 and $65,000.

You may get a reduced credit

The credit is 25% of eligible medical expenses above 3% of your net income, up to $1,500, minus 5% of family net income over $35,000. It is refundable, so it is paid even if you owe no tax.

Only the Canada Revenue Agency decides what you can claim, and a credit is not guaranteed. This is general information, not tax advice: call CRA at 1-800-959-8281 or ask a tax professional.

How to claimBook a free home assessment

You or your spouse turned 70, you live in Ontario, family net income is $35,000 or less, and the expense is a wheelchair or scooter.

Your answers fit the basic rules

Claim it on Form ON479 with your tax return: 25% of eligible medical expenses above 3% of your net income, up to $1,500. Wheelchairs need no prescription. It is refundable, so it is paid even if you owe no tax.

Only the Canada Revenue Agency decides what you can claim, and a credit is not guaranteed. This is general information, not tax advice: call CRA at 1-800-959-8281 or ask a tax professional.

How to claimBook a free home assessment
Every rule, with its source
  • You turned 70 or older in the year, or your spouse or common-law partner did. Source: ontario.ca
  • You were resident in Ontario at the end of the tax year. Source: ontario.ca
  • Any type of home counts: a house, an apartment, a retirement home or a long-term care home. Source: ontario.ca
  • The credit is reduced by 5% of family net income over $35,000, and is zero when family net income is over $65,000. Source: ontario.caSource: canada.ca
  • You have eligible medical expenses, the same ones that count for the Ontario medical expense tax credit, above 3% of your net income. Source: ontario.ca

What can count

What can count as an eligible medical expense?

The expenses Ontario lists, matched with CRA's medical expense rules and grouped by the equipment we supply. Some items count only with a prescription.

On top of the medical expense credits

Ontario says this credit can be claimed in addition to the non-refundable federal and Ontario medical expense tax credits for the same eligible expenses. Source: ontario.ca

A prescription for some items

CRA counts wheelchairs with no prescription, but hospital beds, walking aids, bathroom aids, and power-operated stairway chairs and lifts need one to count as medical expenses. Source: canada.ca

What cannot be claimed (4)
  • Expenses up to 3% of your net income (only the amount above counts) Source: ontario.ca
  • Anyone under 70 whose spouse or partner is also under 70 Source: ontario.ca
  • Families with net income over $65,000 Source: canada.ca
  • Power lift chairs, pressure mattresses, and wheelchair repairs or batteries are not named on CRA's list (not confirmed either way) Source: canada.ca

Before you buy

Keep these for your tax return

There is no approval before you buy: this is a tax credit you claim after paying. Keep itemized invoices and receipts, and for the items that need one (hospital beds, walking aids, bathroom aids, stairway chairs and lifts) the prescription. Receipts are kept for CRA, not sent with the return.

  1. No approval neededIt is a tax credit: you pay, keep the receipts and claim it on your return. Source: ontario.ca
  2. Itemized receiptsYou must keep receipts for any expense you claim, in case CRA asks for them. Source: ontario.ca
  3. A prescription, where CRA asks for oneFor hospital beds, walking aids, bathroom aids, and stairway chairs and lifts. Source: canada.ca
  4. A cost breakdown for renovationsShowing the accessibility work separately from anything else. Source: canada.ca
  5. Only the amount above 3% countsEligible medical expenses up to 3% of your net income do not count toward this credit. Source: ontario.ca
  6. Tax questions go to CRAThis page is general information, not tax advice. CRA or a tax professional can tell you how a cost fits your own return. Source: ontario.ca

How to apply

How do you claim the Seniors Care at Home Tax Credit?

There is no application and no approval. Keep your receipts, enter your medical expenses on your return, and complete the seniors care at home part of Form ON479.

  1. Keep receipts and any prescription

    You must keep receipts for any expense you claim, and a prescription for the items CRA asks one for. Source: ontario.caSource: canada.ca

  2. Enter your medical expenses on your return

    Federal return lines 33099 to 33200 and Ontario Form ON428 lines 58689 to 58769. Source: ontario.ca

  3. Complete the seniors care at home part of Form ON479

    On the 2025 form this is lines 3 to 13, and the credit goes on line 63095. Ontario's page still names lines 4 to 14. Source: canada.caSource: ontario.ca

  4. File your return

    The credit is refundable, so it is paid even if you owe no tax. Source: ontario.ca

The forms

Ontario's page about the credit

Dates and limits

When you claim
Once a year, with your income tax return. Source: ontario.ca
Available since
The 2022 tax year. Source: ontario.ca
Where it shrinks
Family net income over $35,000; zero above $65,000 on the 2025 form. Source: canada.ca

The records to keep

You claim on your Ontario tax return and keep these in case the Canada Revenue Agency asks. Tick each one as you gather it; your ticks stay in this browser.

Call (905) 798-1853

Tick each document as you gather it.

  • Source: ontario.ca
  • Source: canada.ca
  • Source: canada.ca
  • Source: canada.ca

A smiling older man held in a sling under an overhead lift while a woman sits beside him

How we help

What do we do for your claim?

Our part is the equipment and the receipts that go with it. Tax questions go to CRA or a tax professional.

  • Itemized receiptsEach item, the date and the price shown clearly, ready for your tax records.
  • Equipment and installation on separate linesFor stairlifts, lifts and ramps.
  • A prescription reminderWhen we quote, we tell you which items CRA lists as needing a prescription.
  • Free home assessmentWe measure your stairs, entrance or bathroom and show you what fits.
Book a free home assessment Call (905) 798-1853

Questions

Straight answers about Seniors Care at Home Tax Credit

Anything else about the equipment or the quote, ask us. Questions about your application go to Canada Revenue Agency.

Call (905) 798-1853

Who qualifies for the Ontario Seniors Care at Home Tax Credit?

Ontario residents who turned 70 or older in the year, or whose spouse or common-law partner did, with family net income of $65,000 or less. Any type of home counts, including a house, an apartment, a retirement home or a long-term care home.

Source: ontario.caSource: canada.ca

How much is the Ontario Seniors Care at Home Tax Credit?

It is 25% of your eligible medical expenses above 3% of your net income, up to $1,500. It is reduced by 5% of family net income over $35,000 and is zero above $65,000. In Ontario's own example, a single senior with $35,000 net income and $4,050 of expenses, including a wheelchair and bathroom safety bars, gets $750.

Source: ontario.caSource: canada.ca

Can I claim a wheelchair or scooter on the seniors care at home credit?

Yes. Ontario lists wheelchairs and electric scooters as eligible. CRA counts a wheelchair with no prescription, and a scooter when it is used instead of a wheelchair.

Source: ontario.caSource: canada.caSee our wheelchairs

Do I need to owe tax to get the Ontario Seniors Care at Home Tax Credit?

No. It is refundable, so you receive it even if you owe no income tax for the year.

Source: ontario.ca

Can I claim it and the medical expense tax credits for the same purchase?

Yes. Ontario says this credit can be claimed in addition to the non-refundable federal and Ontario medical expense tax credits for the same eligible expenses.

Source: ontario.ca

Can I claim a hospital bed or stairlift on the seniors care at home credit?

Yes, with a prescription. CRA lists hospital beds, and power-operated stairway chairs including installation, as medical expenses when prescribed.

Source: canada.caSee our stairlifts

Does a ramp or bathroom renovation count?

It can. Renovation or construction that improves mobility, access or functioning at home is on Ontario's list. CRA asks that it be for a severe and prolonged mobility impairment, be reasonable and not normally raise the home's value, so keep a cost breakdown. Bathroom aids such as grab bars need a prescription.

Source: ontario.caSource: canada.caHome Accessibility Tax Credit

How do I claim the Ontario Seniors Care at Home Tax Credit?

Enter your medical expenses on your federal return and Form ON428, then complete the seniors care at home part of Form ON479 (lines 3 to 13 on the 2025 form). Keep your receipts in case CRA asks for them.

Source: ontario.caSource: canada.caSee the steps

Do I need approval before I buy?

No. It is a tax credit, not a grant: you buy what you need, keep the receipts and any prescription, and claim it when you file your return.

Source: ontario.ca

Is the Ontario Seniors' Home Safety Tax Credit still available?

No, it has ended. It was a temporary credit for the 2021 and 2022 tax years; its Ontario page has been retired, and the 2025 Form ON479 has no line for it.

Source: ontario.caSource: canada.ca

Contacts

Who do you contact about Seniors Care at Home Tax Credit?

Questions about the program, your application or a decision go to Canada Revenue Agency. Questions about the equipment, measuring and the quote come to us.

Free home assessment

Book your free home assessment

We measure, show you what fits and give you an itemized quote, then an invoice and receipt for your tax records. We reply within one business day.

We reply within one business day.

Thank you. We will be in touch within one business day.

We will arrange your free home assessment.

A woman on a stairlift by the bottom step, talking with her husband on the stairs

Rather talk it through?

Call us during showroom hours.

Call (905) 798-1853

Etobicoke showroom

Unit 16B, 106 Humber College Blvd, Etobicoke M9V 4E4

Monday to Friday 9:00 am to 5:30 pm; Saturday 10:00 am to 2:00 pm; Sunday Closed

Directions to Etobicoke

Brampton showroom

Unit 7, 15 Fisherman Drive, Brampton L7A 1B7

Monday to Friday 9:00 am to 5:30 pm; Saturday 10:00 am to 2:00 pm; Sunday Closed

Directions to Brampton

Sources

Written by Mobility Specialties, updated . Checked against ontario.ca and CRA pages on November 12, 2026, including the 2025 Form ON479. Only the Canada Revenue Agency decides what you can claim.

  1. Ontario: Ontario Seniors Care at Home Tax Credit (updated June 26, 2025) ontario.ca
  2. CRA Form ON479, Ontario Credits, 2025 (text version) canada.ca
  3. CRA: Details of medical expenses (page details 2026-01-20) canada.ca
  4. Ontario Seniors' Home Safety Tax Credit (former page) ontario.ca
  5. Library of Parliament legislative summary of Bill C-15 (Budget 2025 Implementation Act, No. 1) lop.parl.ca