Senior Assistance Tax Credit

You may be entitled to the refundable senior assistance tax credit if you qualifiy as an eligible individual and you meet at least one of the following conditions:

  • You were 70 or over on December 31, 2019.
  • Your spouse on December 31, 2019, qualifies as an eligible individual and was 70 or over on December 31, 2019.

Eligible individual

To be considered an eligible individual, you must have met both the following requirements on December 31, 2019:

  • a Canadian citizen,
  • permanent resident or a protected person within the meaning of the Immigration and Refugee Protection Act, or
  • a temporary resident or the holder of a temporary resident permit, within the meaning of the Immigration and Refugee Protection Act, who had been living in Canada for the last 18 months.

You are not considered an eligible individual if:

  • you were confined to a prison or similar institution on December 31, 2019, and, in 2019, you were confined for one or more periods totalling more than 183 days; or
  • you or your spouse on December 31, 2019, was exempt from income tax for 2019.

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