By Olev Edur
You may be eligible for one or more of a large number of government grants or rebates, but you may not be getting all that you could
When Lorraine McTavish got an email about the Ontario Energy Board’s new Ontario Energy Support Program, she nearly missed it. “I saw it, but I didn’t really read it,” the 71-year-old Toronto widow says. “I thought it was just one more of those things that wouldn’t apply to me, but then a friend told me to check it out.” When she did, McTavish found that she qualified for a $45 monthly credit towards her electricity bill for the next 60 months—a total savings of $2,700. “I was delighted,” she says. “Everybody else seemed to be getting all these breaks lately, and finally this one was one for me.” McTavish’s experience isn’t unique; there are literally hundreds of federal, provincial, municipal, and other tax credits, grants, rebates, and discounts available to Canadian seniors, but perhaps because there are so many, it’s easy to overlook some. Yet in this time of inflationary belt-tightening, every little bit helps, especially for retirees on fixed budgets.
To help ensure that you don’t miss out, the following is a review of some of the programs and benefits of par- ticular interest to seniors. Unfortunately, space limitations preclude providing a complete list, but this overview should give you an idea of what’s out there. It’s up to you to investigate and make the effort to take advantage of any and all opportunities you may find.
Federal Tax Credits and Benefits
• Non-refundable tax credits: First and foremost, your tax return includes numerous non-refundable (meaning they can be used to reduce your tax but not to create a cash refund) credits. Always take some time to ensure that you aren’t missing any to which you might be entitled. Bear in mind that some can be transferred to a spouse once your own tax bill is zero.
The medical-expense and disability-related credits can be of particular importance to many seniors, and there are a number of them. The amounts involved can be sizable and the rules can be quite complicated, so the help of a qualified professional may be worthwhile.
• Guaranteed Income Supplement (GIS): Most seniors are aware of GIS, an adjunct of Old Age Security (OAS) for low-income Canadians aged 65 or older. (There’s also an Allowance for under-65 spouses and survivors of OAS/ GIS recipients.) The maximum GIS benefit can be as much as $1,065 per month (tax-free), depending on your previous year’s income, and it’s indexed to inflation on a quarterly basis.
If you’re single and your income is less than about $21,000 (excluding OAS), and you’re not receiving GIS, you should check with Employment and Social Development Canada (ESDC) to find out why. If you have a spouse/partner, there are three different income limits ranging from about $28,500 to $51,800, depending on whether both spouses receive OAS or one receives OAS or an Allowance. Again, check with ESDC if you feel you may qualify.
If your income suddenly drops—you’re retiring or an income source has dried up—you can apply at Service Canada for GIS/Allowance relief right away, regardless of your previous year’s income.
• Canadian Dental Care Plan (CDCP): By now, all Canadians aged 65 or older with family incomes below $90,000 should have received letters from the govern- ment inviting them to apply for CDCP; adults eligible for the disability tax credit should be receiving their invitation letters in June.
Those with incomes between $70,000 and $90,000 will receive partial compensation for eligible dental-care ex- penses, while those with incomes under $70,000 will receive full compensation. If you haven’t received a letter, contact the federal government at 1-833-537-4342.
• Canada Carbon Rebate (CCR): Formerly the Climate Action Incentive Payment (CAIP), this payment is avail- able in most provinces. (CAIP is still the name used in some provincial documentation.) When you file your tax return, the Canada Revenue Agency (CRA) determines your eligibility and automatically calculates your rebate— it varies by province but ranges from $95 (New Brunswick) to $225 (Alberta) for individuals every quarter; additional amounts apply for spouses/partners and as “rural supplements.” If you’re not receiving these quarterly payments, contact Service Canada. (Residents of British Columbia, Quebec, Yukon, Nunavut, and the Northwest Territories aren’t eligible to receive the federal CCR because those provinces and territories don’t participate in the federal carbon pollution pricing system. They do, however, have their own provincial programs, based on information from your tax return.)
• Federal Home Accessibility Tax Credit (HATC): This program provides a non-refundable tax credit of up to $3,000 to those aged 65 or older or anyone eligible to claim the disability tax credit for expenses that help one gain access to or be mobile or functional within a home or that reduce the risk of harm within the home. (Note that if an expense also qualifies for the medical-expense tax credit, both that credit and the HATC can be claimed for the same expense.)
Some provinces/territories may have a corresponding credit. For example, the BC Home Renovation Tax Credit provides a refundable credit of up to $1,000 a year for seniors or family members sharing their home with a senior or a family member eligible to claim the disability tax credit.
• Multigenerational Home Renovation Tax Credit: This is a refundable tax credit (meaning it can result in a cash refund) of up to $7,500 for renovations or alterations to create a secondary unit in a home so that a family mem- ber aged 65 or older or eligible for the disability tax cred- it can live there.
• Energy Affordability Program (EAP): This program, available in most provinces and territories, provides support to low- and medium-income electricity consumers (renters and homeowners) by helping them to better manage their monthly electricity costs and to increase their home comfort.
There are two types of support available through EAP Comprehensive Support and Energy Saving Kits. Compre- hensive support includes a free assessment by an energy-efficiency expert to identify opportunities for saving energy. The kits contain LED light bulbs, weather-stripping, a hand-held shower head, a retractable clothesline, faucet aerators, an LED night light, and, if useful, a block-heater timer for your vehicle.
Provincial/Territorial Benefits and Credits
Most of the non-refundable credits on the federal return also appear on provincial/territorial returns and will be claimed automatically if you’re using tax-preparation software or a service to complete your return. Nevertheless, certain provincial credits may need to be claimed separately or require further information on your tax return. The Ontario Energy and Property Tax Credit (see below), for example, will require the amount of your property tax bill or, for renters, the amount of rent paid and the land- lord’s name.
In addition, all provinces and territories have further seniors programs. Some jurisdictions, for example, offer dental or prescription-drug plans (notwithstanding any federal plans underway or proposed), so you should under- stand the differences—what’s covered or not covered under these plans—and whether it might be possible or advantageous to use one rather than the other.
The following are some of the additional programs available to seniors (or, in some cases, to any residents who meet the eligibility requirements).
Alberta
• Alberta Seniors Home Adaptation and Repair Program (SHARP): This program provides low-interest home-equity loans of up to $40,000 to help senior homeowners finance necessary home repairs, adaptations, and renovations to remain independent and safe in their homes. Recipients must be aged 65 or older and have a household income of under $75,000.
• Alberta Dental Needs and Optical Assistance for Seniors: Those aged 65 or older with an income of $31,675 or less (singles) or $63,350 or less (couples) can get up to $5,000 in coverage (subject to co-payments) every five years for dental services and procedures. The optical program pro- vides eligible seniors with up to $230 every three years for eyeglasses, contact lenses, sunglasses, or repair work.
• Alberta Special Needs Assistance for Seniors: Single seniors (aged 65 or older) with an income of $31,080 or less or senior couples with a combined income of $50,720 or less may be eligible to receive assistance for a wide variety of needs including clothing, housekeeping and home cleanup, diabetic supplies, nutritional drinks, medical trips, and even relocating washers and dryers.
British Columbia
• BC Home Renovation Tax Credit for Seniors and Persons With Disabilities: This credit of up to $1,000 per tax year (calculated as 10 per cent of any qualifying renovation expenses up to $10,000) is refundable, which means that it can generate a cash refund. You must complete Schedule BC(S12) and enter the amount you spent on eligible reno- vations beside box 60480 on the British Columbia Credits form (BC479).
• BC Refundable Renter’s Tax Credit: This program provides a refundable credit of up to $400 (for the 2023 taxation year) for lower-income renters who apply on their tax return (form BC479).
Manitoba
• Manitoba Seniors School Tax Rebate: This program provides a rebate to seniors who own their home or pay school taxes on their principal residence and have a net family income of less than $63,500.
New Brunswick
• New Brunswick Seniors’ Home Renovation Tax Credit: This is similar to the BC Home Renovation Tax Credit mentioned above.
Newfoundland/Labrador
• Newfoundland/Labrador 65Plus Plan: This plan provides coverage of eligible prescription drugs to residents 65 years of age or older who receive OAS and GIS. Beneficiaries will be responsible only for paying a dispensing fee (maximum $6).
Northwest Territories
• Northwest Territories Housing Benefit (CNHB): This program provides a monthly subsidy for low-income households that pay more than 30 per cent of their gross income on rent and have less than $100,000 in assets.
• NWT Emergency Repairs Program: This program provides low- to middle-income homeowners with short-term forgivable loans up to $15,000 to cover emergency repairs—for example, to fix freeze-ups or furnace failures. Multiple applications can be approved in a single year provided the repairs are unrelated and the total doesn’t exceed $15,000. A related program pro- vides homeowners with a one-time forgivable loan of up to $15,000 to modernize or replace an above-ground fuel tank.
Nova Scotia
• Nova Scotia Property Tax Rebate for Seniors: This program provides low-income seniors with 50 per cent rebates on the previous year’s property taxes, up to a maximum of $800 per year. (Applications will be accepted as of July.) Similarly, the Heating Assistance Rebate Program helps low- and moderate-income Nova Scotians, including seniors, with the cost of home heating by providing rebates of $600 per household.
• Nova Scotia Seniors Care Grant: This grant helps low-income seniors with the cost of household services (such as lawn care, snow removal, grocery delivery, transportation, small home repairs, and phone service), health-care services (such as physiotherapy and mental-health support), and home heating. Grants are $750 for each household.
Nunavut
• Nunavut Senior Citizen Supplementary Benefit: This benefit consists of a monthly payment of $300 to seniors in Nunavut who qualify for the federal GIS or Allowance. The benefit is added by the federal government to monthly OAS cheques.
• Nunavut Senior Fuel Subsidy: This program helps to offset the high cost of heating fuel for senior homeowners (aged 60 or older) whose income is less than $75,000 (those with incomes from $75,000 to $100,000 receive a 50 per cent subsidy) on the cost of up to 3,500 litres of fuel yearly.
Ontario
• Ontario Trillium Benefit (OTB): This is a refundable tax credit to help low-income families pay for energy costs, sales tax, and property tax. It combines three tax credits into a single payment:
– The Ontario Energy and Property Tax Credit (for renters as well as homeowners)
– The Ontario Sales Tax Credit
– The Northern Ontario Energy Credit
Eligibility is based on family net income from the previous tax year, and payments are issued separately from income tax refunds.
Prince Edward Island
• Prince Edward Island Seniors Navigators: PEI has num- erous programs for assisting seniors with health care, recreation and leisure, transportation, safety, and more and has created Seniors Navigators as a central resource for identifying, promoting, and accessing all of these pro- grams, with:
– assistance with information on relevant services and programs;
– direction on finding service and program contacts; and
– help in completing applications for services and programs.
For more information, call 902-213-5820 (toll-free 1-866-770-0588) in Charlottetown or 902-303-0450 (toll-free 1-866- 370-0588) in Summerside.
Quebec
The province provides numerous assistance programs for its seniors, including:
• Independent Living Tax Credit for Seniors: This refund- able tax credit is paid to people aged 70 or older for expenses in purchasing, leasing, or installing eligible equipment or fixtures (remote monitoring devices, walk-in bathtubs, hospital beds, etc.) in their residence.
• Tax Credit for Home Support Services for Seniors: This refundable credit for those aged 70 or older is for expenses incurred for personal services such as nursing care, house- keeping, grounds maintenance, and snow removal.
• Grant for Seniors to Offset a Municipal Tax Increase: This grant provides financial assistance to people aged 65 years or older whose home values—and property tax bills— have increased significantly.
• Optometric Services: Administered by RAMQ, this pro- gram provides residents aged 65 or older with certain optometric services, such as eye exams, free of charge.
• Senior Assistance Tax Credit: This is a refundable tax credit paid automatically to eligible people aged 70 or older who file an income tax return.
Saskatchewan
In Saskatchewan, a Programs and Services of Interest to Seniors booklet provides detailed information about a variety of beneficial programs and services available to seniors, ranging from finances and housing to health care and recreation.
Yukon
• Yukon Seniors Income Supplement (YSIS): This supplement increases seniors’ monthly income by up to $273.05 if they are GIS recipients. As in Nunavut, the amount is added to monthly OAS cheques.
• Yukon Pharmacare and extended health-care benefits: These programs provide free health care, subsidized home care, and assisted living, subsidized prescription drugs, eye care, and medical/surgical supplies and equipment to seniors aged 65 or older as well as to seniors’ spouses aged 60 to 64.
Other Sources of Credits and Benefits
Some quasi-governmental organizations also offer benefits to customers. As noted above, for example, the Ontario Energy Board recently launched its Ontario Electricity Support Program (OESP). If you are a utility customer and your household income is less than $71,000, you may qualify for a credit of as much as $113 per month on your electricity bill (based on income, family size, and electricity needs). Once approved, the credit is deducted directly from your monthly electricity bills.
At the municipal level, most transit organizations offer preferential fare rates to seniors. Halifax Transit, for example, charges $2 for a senior (65 or older) compared to the adult fare of $2.75; the Toronto Transit Commission (TTC) charges $2.25 versus the normal $3.25; Calgary Transit monthly passes for adults are $115, whereas the Regular Senior (65 or older) Annual Transit Pass is $154.50 and the Low Income Seniors Annual Transit Pass is a mere $31.
In addition, many attractions—such as museums, art galleries, theatres, and theme parks—offer seniors discounts. And then there are retailers—Shoppers Drug Mart, for example, offers a monthly seniors discount day providing 20 percent off the cos t of regular priced merchandise, and this is often coupled with gift cards or other offerings that can be worth another 10 per cent. Safeway offers discounts that vary by store, with some providing a “senior day” every week.
The list of benefits goes on and on, but the key point is that you need to look for them and, in most cases, you need to apply. Don’t be shy about asking because all these benefits are intended for you; view them as recognition and recompense for all your contributions to Canada.
And don’t forget to file that tax return every year. Even for that, there are free local services available for those who need them, through the Community Volunteer Income Tax Program (CVITP) or the Income Tax Assistance – Volunteer Program (ITAVP) in Quebec.
