Amount of the Senior Assistance Tax Credit

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The maximum for the year is:

  • $406 if you had a spouse on December 31, 2019, who is an eligible individual and you were both 70 or over on December 31, 2019;
  • $203 if you had a spouse on December 31, 2019, but:
    • he or she is not an eligible individual, or
    • only one of you was 70 or over on December 31, 2019;
  • $203 if you did not have a spouse on December 31, 2019.

Reduction based on family income

The tax credit is reduced by 5% of the part of your family income that is over:

  • $37,225, if you had a spouse on December 31, 2019; or
  • $22,885, if you did not have a spouse on December 31, 2019.

Your family income is the amount on line 275 of your income tax return, plus, if you had a spouse on December 31, 2019, the amount on line 275 of his or her return.

You are not eligible for the tax credit if your family income is equal to or greater than the applicable maximum from the table below.

Situation Maximum family income
Your spouse is an eligible individual and you were both 70 or over on December 31, 2019. $45,345
Your spouse is not an eligible individual or only one of you was 70 or over on December 31, 2019. $41,285
You did not have a spouse on December 31, 2019. $26,945

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