Retirement Complete guide

Long-term care in Canada: senior housing options, costs by province and how to apply

By Alex Francisco Updated Oct 11, 2026 Figures checked Oct 11, 2026 20 min read

What is long-term care in Canada and how much does it cost?

Long-term care in Canada is round-the-clock nursing and personal care in a provincially regulated home, with admission rules and resident charges set by each province. In Ontario the government pays for the care and the resident pays a co-payment for room and meals: from July 1, 2026, at most $2,129.17 a month for a basic room and $3,041.97 for a private room. Ontario does not fund retirement homes, which are private rentals.

Long-term care homes provide access to 24-hour nursing and personal care; in Ontario the government pays for the care and the resident pays a capped co-payment for the room and meals.
Ontario's maximum long-term care co-payment from July 1, 2026 is $70.00 a day ($2,129.17 a month) for a basic room and $100.01 a day ($3,041.97 a month) for a private room.
A retirement home is a private rental: Ontario does not fund retirement homes, and the resident pays the full cost of rent, meals and any care bought through the home.
Applications for long-term care in Ontario go only through Ontario Health atHome, with up to five homes on the choice form and 24 hours to accept a placement offer.
Ontario's Long-Term Care Rate Reduction Program lowers the basic-room co-payment for low-income residents, who keep a comfort allowance of $149 a month.
The CRA allows all regular fees for full-time care in a nursing home as a medical expense, but for a retirement home generally only the attendant care wages.

— YieldMaple, figures checked against official sources on October 11, 2026. Sources

Most families start looking into long-term care in a hurry: a fall, a hospital stay, a diagnosis, or a caregiver who can no longer cope. The system they meet is confusing, because the words do not mean the same thing everywhere. A “nursing home” in one province is a “long-term care home”, a “CHSLD”, a “personal care home” or a “special care home” in another, and a “retirement home” is a different thing again, with different rules about who pays. This guide sets out the three main kinds of senior housing and care, what each costs in the provinces that publish their charges, how an application works in Ontario, and what the Canada Revenue Agency (CRA) allows at tax time. Every official figure comes from a government source and is dated. The guide explains the rules; it is not financial, legal or medical advice, and the amount any one person pays is set by the province’s own assessment.

What is long-term care in Canada?

Long-term care is care for people who need supervised help around the clock. Health Canada describes it as a mix of daily services (meals, laundry, recreation, housekeeping), personal care (bathing, feeding, dressing) and health and social services, delivered outside a hospital in facilities that may be called long-term care homes, nursing homes or residential care facilities.

Two facts shape everything else. First, long-term care is a provincial responsibility: Health Canada states that the provinces and territories organize and deliver it for the people living in their jurisdiction. There is no national long-term care program, no national price and no national waiting list. Second, it is only partly covered by public health insurance. Health Canada notes that some services may not be paid for by provincial and territorial health insurance plans, so residents or their families may pay through private insurance or out of pocket. The provinces studied here follow a similar pattern: public funding pays for the care, and the resident pays a charge that most provinces describe as an accommodation or room-and-board charge. British Columbia describes its rate as going towards housing and care services.

Who is responsible for long-term care and home care in Canada

How to read this table: Roles as Health Canada describes them. The rules a family actually deals with are provincial.

Who	Role
Provinces and territories	Responsible for organizing and delivering home and community care and long-term care for their residents. Each one sets its own names, admission rules and resident charges.
Government of Canada	Supports the delivery of home care and long-term care services to some population groups: eligible veterans, inmates in federal penitentiaries, members of the Canadian Forces, and First Nations living on reserve, in a First Nations community North of 60 or an Inuit community.
Residents and families	May have to pay for some services, through private health insurance or out of pocket, because some services (such as non-physician services) may not be covered by provincial and territorial health insurance plans.

What are the types of senior housing and care?

There are three main options, and they sit on a scale from least to most support: care at home, a retirement home, and a long-term care home. The table uses Ontario’s system, as ontario.ca describes it, because Ontario publishes the clearest description of all three. Other provinces follow the same broad pattern with their own names.

Home care, retirement homes and long-term care homes compared (Ontario)

How to read this table: Each row is one option. Who pays is the column that surprises most families: public funding covers care at home and in long-term care, but not a retirement home.

Option	What it is	Who it is for	Who pays	How to get it
Home and community care	Nursing, therapy, personal support and homemaking delivered in the person's own home, plus community services such as meals, transportation, adult day programs and caregiver respite.	People who can stay at home safely with some support, including people with chronic conditions, people recovering after a hospital stay and people needing palliative care.	In Ontario the government pays for home care for people who qualify. Community support services can carry a client co-payment, and anyone can buy extra care from private companies.	Call Ontario Health atHome at 1-833-515-1234. A hospital's Ontario Health atHome care coordinator can set up a home care plan before discharge.
Retirement home	Privately owned rental housing for seniors with meals, housekeeping, social programs and care services that the resident chooses and buys. Retirement homes do not provide 24-hour nursing care.	Seniors who are usually more independent and need less medical care than long-term care residents. Ontario sets no eligibility criteria.	The resident pays the full cost of rent, meals and care bought through the home. The Ontario government does not fund retirement homes. Residents can still arrange publicly funded home care.	Apply directly to the home and sign a tenancy agreement. The RHRA's public database shows whether a home is licensed and its inspection reports.
Long-term care home (nursing home)	A home with access to 24-hour nursing and personal care, help with most or all daily activities, meals, medical services and on-site supervision.	Adults whose care needs cannot be met through publicly funded community services and other caregiving support in the community.	The Ontario government pays for personal and nursing care. The resident pays an accommodation co-payment for room and board, set by the Ministry of Long-Term Care and the same in every home.	Only through Ontario Health atHome, which arranges every application and admission. Homes cannot be applied to directly.

The order matters. In Ontario, the care coordinator who assesses a person for long-term care may first discuss supports that would let the person stay at home, and eligibility for a long-term care home depends on the person’s needs not being manageable through publicly funded community services. A retirement home sits outside that public pathway altogether: nobody assesses eligibility, and the decision is a private one between the resident and the home.

The vocabulary shifts by province. The provinces whose charges appear later in this guide call their long-term care settings long-term care homes (Ontario and British Columbia), continuing care homes of type A and type B (Alberta), CHSLDs (Quebec), personal care homes (Manitoba), special care homes (Saskatchewan) and nursing homes or residential care facilities (Nova Scotia).

Nursing home vs retirement home: what is the difference?

A nursing home (a long-term care home) provides access to 24-hour nursing and personal care and is funded and regulated by the province, while a retirement home is privately owned rental housing where the resident pays the full cost and buys only the services wanted. The same answer applies to the search “long-term care vs retirement home”, since nursing home is the older name for a long-term care home.

Long-term care vs retirement home in Ontario

Long-term care home vs retirement home in Ontario

How to read this table: Based on ontario.ca's descriptions of each setting. Other provinces draw the line in a similar place but use different regulators and names.

Feature	Long-term care home (nursing home)	Retirement home
Level of care	Access to 24-hour nursing and personal care, and help with most or all daily activities	No 24-hour nursing care; the resident buys the care services wanted, and some homes have a doctor, nurse or pharmacist on site
Who it suits	People who need on-site nursing 24 hours a day and help with daily living	People who are usually more independent and need less medical care
Eligibility	Age 18 or older, a valid OHIP card and assessed care needs that cannot be met in the community	No eligibility criteria; the resident picks the home
How to get in	Apply through Ontario Health atHome, choosing up to five homes in order of preference	Apply directly to the home; applying to more than one is allowed
Who owns and runs it	Not-for-profit, for-profit, municipal and First Nations homes, all licensed or approved by the province	Typically privately owned
Who regulates it	Ontario Ministry of Long-Term Care, under the Fixing Long-Term Care Act, 2021	Retirement Homes Regulatory Authority, under the Retirement Homes Act, 2010
Who pays for care	The Ontario government pays for nursing and personal care	The resident, unless publicly funded home care is arranged separately
Who pays for the room and meals	The resident, through a co-payment capped by the province and identical in every home	The resident pays the full cost at a price the home sets
Help for low income	Long-Term Care Rate Reduction Program for basic accommodation	None; the government does not fund retirement homes
Legal relationship	Resident of a licensed or approved long-term care home	Tenant under the Residential Tenancies Act, 2006, with a tenancy agreement
Complaints	Long-Term Care Family Support and Action Line, 1-866-434-0144	RHRA at 1-855-275-7472 for care and safety; Landlord and Tenant Board for rent and tenancy

Three differences drive most decisions:

Level of care. Ontario states that retirement homes do not provide 24-hour nursing care, although some have a doctor, nurse or pharmacist on site. Long-term care residents, in Ontario’s words, need nursing care on site 24 hours a day and help with daily living.
The door in. A retirement home takes applications directly and has no eligibility criteria. A long-term care home cannot be applied to directly; Ontario Health atHome arranges every application and admission.
The bill. In long-term care, the resident pays a co-payment capped by the province and identical in every home. In a retirement home, the home sets the price, and the resident pays for rent, meals and every care service bought.

The two are not always an either-or choice over time. Someone can live in a retirement home, receive publicly funded home care there, and apply for long-term care later through the same Ontario Health atHome coordinator.

How much does long-term care cost in each province?

What a resident pays depends on the province, and the provinces use two different methods. Ontario, Alberta and Quebec publish a charge by room type, and Nova Scotia publishes one by type of home. British Columbia, Manitoba and Saskatchewan set the charge from the resident’s income, between a minimum and a maximum. The table shows the lowest and highest published charge in each of the seven provinces whose official rate pages were read for this guide.

Long-term care resident charges by province

How to read this table: These are the amounts residents pay in publicly funded or subsidized long-term care, not the full cost of care. Each province's figures have their own effective date, shown in the last column. New Brunswick, Prince Edward Island, Newfoundland and Labrador and the territories are not included.

Province	What the home is called	How the charge is set	Lowest published charge	Highest published charge	Relief for low income	In effect
Ontario	Long-term care home	Maximum co-payment fee, by room type	$70.00 a day ($2,129.17 a month), basic room	$100.01 a day ($3,041.97 a month), private room	Rate Reduction Program, basic rooms only	July 1, 2026
British Columbia	Long-term care home	Income-based client rate: up to 80% of after-tax income	$1,507.70 a month (minimum)	$4,142.60 a month (maximum)	Built in: the rate follows income	January 1, 2026
Alberta	Continuing care home (type A and type B)	Maximum accommodation charge, by room type	$71.85 a day, shared room	$114.45 a day, multi-bedroom suite (one resident)	At least $373 a month of disposable income assured for Alberta Seniors Benefit and AISH recipients	August 1, 2026
Quebec	CHSLD	Monthly contribution, by room category	$1,395.30 a month, three-bed room	$2,242.20 a month, private room	Exemption or re-evaluation through the RAMQ	January 1 to December 31, 2026
Manitoba	Personal care home	Income-based daily residential charge	$44.40 a day (minimum)	$107.40 a day (maximum)	Reduced charge on application, based on income	August 1, 2026 to July 31, 2027
Saskatchewan	Special care home	Standard charge plus 57.5% of monthly income above $1,925	$1,423 a month (standard charge)	$3,547 a month (maximum)	Built in: the charge follows income	October 1, 2026
Nova Scotia	Nursing home or residential care facility	Standard Accommodation Charge (maximum)	$68.00 a day, residential care facility	$114.00 a day, nursing home	Lower charge after a financial assessment	March 1, 2026

Source: Paying for long-term care — ontario.ca (maximum co-payment fees effective July 1, 2026); Long-Term Care Services — gov.bc.ca (income-based client rate); Home and Community Care Policy Manual, Chapter 7 — Client Rates, 7.B.2 (effective January 1, 2026) — minimum rate; Home and Community Care Policy Manual, Chapter 7 — Client Rates, 7.B.2 (effective January 1, 2026) — maximum rate; Continuing care — Resident accommodation charges, Table 2 (effective August 1, 2026) — alberta.ca; Frais d'hébergement longue durée — tarifs 2026 (Santé Québec, CIUSSS de l'Ouest-de-l'Île-de-Montréal); Hébergement en établissement public (CHSLD) — Santé Québec Laurentides (room categories, RAMQ reduction); Reduced Charges — Personal Care Services, Manitoba Health (maximum daily charge 2026/27); Reduced Charges — Personal Care Services, Manitoba Health (minimum daily charge); Special Care Homes — Charges for Special Care Home Residents (saskatchewan.ca); Special Care Homes — standard resident charge (saskatchewan.ca); Nova Scotia Long-Term Care Rates (effective March 1, 2026) — novascotia.ca PDF; Nova Scotia Long-Term Care Rates — definition of the Standard Accommodation Charge. In effect from August 1, 2026; checked October 11, 2026.

Some provinces quote a daily charge and others a monthly one, which makes them hard to compare. The table below puts the daily figures on a 30-day basis next to the monthly figures the other provinces publish. The 30-day conversions are calculations for comparison only; a province that bills by the day charges for the actual days in each month.

Province	Lowest charge for a 30-day month	Highest charge for a 30-day month
Ontario	$2,129.17 (published monthly rate, basic room)	$3,041.97 (published monthly rate, private room)
British Columbia	$1,507.70 (published minimum)	$4,142.60 (published maximum)
Alberta	$2,155.50 (shared room)	$3,433.50 (multi-bedroom suite, one resident)
Quebec	$1,395.30 (published monthly rate, three-bed room)	$2,242.20 (published monthly rate, private room)
Manitoba	$1,332.00 (minimum)	$3,222.00 (maximum)
Saskatchewan	$1,423 (standard charge)	$3,547 (published maximum)
Nova Scotia	$2,040.00 (residential care facility)	$3,420.00 (nursing home)

How do the income-based provinces work?

In an income-based province the charge moves with the resident’s income, so there is no separate subsidy to apply for.

British Columbia charges up to 80% of after-tax income, between a minimum of $1,507.70 and a maximum of $4,142.60 a month. On after-tax income of $30,000 a year, the formula gives $2,000 a month. Spouses who share a room and both receive the GIS at the married rate have a lower minimum client rate of $1,070.73 a month, and a short stay is charged at $49.57 a day.
Saskatchewan charges a standard resident charge of $1,423 a month plus 57.5% of monthly income above $1,925, up to a maximum of $3,547. It uses total income from line 15000 of the tax return, and a couple’s incomes are combined and split equally first. On monthly income of $2,500 the charge is $1,753. A separate supply charge of $26.75 a month covers personal hygiene items. Saskatchewan adjusts its charges every quarter along with OAS and GIS.
Manitoba assesses every personal care home resident at the maximum of $107.40 a day first, and a resident can then apply for a reduced charge based on income, down to a minimum of $44.40 a day. These rates run from August 1, 2026 to July 31, 2027.

What do the room-rate provinces charge?

Alberta sets maximum daily accommodation charges for its type A and type B continuing care homes. The August 1, 2026 rates are 1.8% above the rates that applied from April 1, 2026.

Alberta continuing care maximum accommodation charges from August 1, 2026

How to read this table: Daily maximums for type A and type B continuing care homes. Two-person rates are per person. Alberta publishes daily rates only.

Room type	Maximum per day
shared room (1 resident)	$71.85
private room (1 resident)	$83.05
1-bedroom suite (1 resident)	$99.45
1-bedroom suite (2 persons	$68.80
multi-bedroom suite (1 resident)	$114.45
multi-bedroom suite (2 persons	$76.25

Alberta residents who are eligible for the Alberta Seniors Benefit or AISH are assured at least $373 a month of disposable income after the accommodation charge is paid.

Quebec charges a monthly contribution for a public CHSLD by room category, valid from January 1 to December 31, 2026. The Régie de l’assurance maladie du Québec (RAMQ) administers the contribution, and a resident whose financial or family situation justifies it can ask the RAMQ for an exemption or a re-evaluation.

Quebec CHSLD monthly contribution for 2026

How to read this table: Monthly contribution for Quebec residents with a valid health card, by room category. The contribution is charged from the first day and calculated on days of stay.

Room category	Contribution per month
private room (chambre privée / individuelle)	$2,242.20
semi-private room (chambre semi-privée / à deux lits)	$1,872.90
ward (salle / à trois lits)	$1,395.30

Nova Scotia’s Standard Accommodation Charge is a maximum of $114.00 a day in a nursing home and $68.00 a day in a residential care facility from March 1, 2026. A resident may pay less after a financial assessment, which sets aside a Minimum Retained Income of $366 a month or 15% of income, whichever is higher.

How much does long-term care cost in Ontario?

From July 1, 2026, the maximum long-term care co-payment in Ontario is $70.00 a day, or $2,129.17 a month, for a long-stay basic room. The Ministry of Long-Term Care sets the maximums each year and they are standard across every long-term care home in the province, whether for-profit or not-for-profit.

Ontario long-term care maximum co-payment fees from July 1, 2026

How to read this table: The co-payment is the resident's contribution towards accommodation and meals. Ontario states that all residents are entitled to the same level of care whatever the room type. Ontario does not publish a monthly rate for short stays.

Type of accommodation	Daily rate	Monthly rate
long-stay basic	$70.00	$2,129.17
long-stay semi-private	$84.40	$2,567.17
long-stay private	$100.01	$3,041.97
short-stay	$45.31	—

Over a full year the basic rate comes to $25,550.04 and the private rate to $36,503.64. The room type changes the price, not the care: Ontario states that all long-term care residents are entitled to the same level of care regardless of room. On top of the co-payment a home may charge for optional services such as hairdressing, cable TV, telephone, internet and transportation.

The basic rate is set above what the lowest-income seniors receive. For October to December 2026, the maximum Old Age Security pension at age 65 to 74 plus the maximum Guaranteed Income Supplement for a single senior is $1,901.40 a month, which is $227.77 less than the basic co-payment. That gap is what the rate reduction program, covered below, exists to close.

How do you apply for long-term care in Ontario?

Applications for long-term care in Ontario go through Ontario Health atHome, which arranges all applications and admissions to long-term care homes. A home cannot be applied to directly. The starting point is the Ontario Health atHome map on ontario.ca or the phone line, 1-833-515-1234; a person in hospital is helped by the hospital’s Ontario Health atHome care coordinator.

Who is eligible?

Eligibility for a long-term care home in Ontario

How to read this table: All four conditions apply. Ontario Health atHome carries out the assessment.

Requirement	What Ontario requires
Age	Age 18 or older
Health coverage	A valid Ontario Health Insurance Program (OHIP) card
Care needs	Needs 24-hour nursing care and personal care, help with the activities of daily living, or on-site supervision or monitoring to ensure safety or well-being
No community alternative	The needs cannot be met through publicly funded community-based services and other caregiving support in the community

The list has no income or asset condition and no requirement to be a senior: the age condition is 18 or older. The health coverage condition means a valid Ontario health card, which the OHIP health card guide explains for people new to the province.

What are the steps?

How a long-term care application works in Ontario, step by step

How to read this table: Steps as ontario.ca sets them out. Wait times vary by home and are not published as a single figure.

Step	What happens
1. Contact Ontario Health atHome	Use the Ontario Health atHome map or call 1-833-515-1234. People in hospital are helped by the hospital's Ontario Health atHome care coordinator.
2. Assessment	The first call decides whether a care coordinator visits for an in-person assessment of health, which may include capacity, functional and behavioural assessments. The coordinator may first suggest supports at home.
3. Research homes	Use the province's long-term care home search tool and checklist, visit in person where possible and talk to a placement coordinator.
4. Application package	Ontario Health atHome completes most of the application, usually at an in-person meeting. The applicant completes the choice form with up to five homes in order of preference.
5. Waiting list	Wait times vary by home. People on the list, or assessed as eligible, can use the Community Paramedicine for Long-Term Care program while waiting at home.
6. Placement offer	The offer includes a move-in date. The applicant has 24 hours to accept or reject it and up to five days to move in. Payment starts on the move-in date, whatever day the person arrives.
7. If the offer is refused	Refusing, or not moving in by the deadline, removes the person from every waiting list, with a 12-week wait before reapplying unless there is a significant change in condition or circumstances.
8. Accepting a home that is not the first choice	The person can move in and stay on the waiting list for a transfer to the first-choice home, which may take a long time.

Three of these steps carry deadlines that catch families off guard:

The choice form allows up to five homes, listed in order of preference. Ontario Health atHome fills in most of the rest of the application, usually at an in-person meeting.
A placement offer must be accepted or rejected within 24 hours, and the person then has up to five days to move in. Payment starts on the move-in date in the offer, regardless of the day the person actually arrives.
Refusing an offer has a cost. Turning down the placement, or not moving in by the deadline, removes the person from every waiting list, and Ontario then requires a 12-week wait before reapplying unless there is a significant change in condition or circumstances.

An offer from a home that is not the first choice can be accepted while the person stays on the waiting list for a transfer to the preferred home, though Ontario warns this may take a long time. A home can reject an application only for very specific reasons, such as not being able to meet the person’s care needs.

What is needed on move-in day?

Because the window between an offer and the move is short, Ontario suggests preparing in advance and setting aside funds for the first month’s accommodation.

What to have ready for move-in day at an Ontario long-term care home

How to read this table: From ontario.ca's Apply for long-term care page. The documents and medications are shown or given to the home's administrator; the funds are Ontario's advice to set money aside. The home provides medications after admission.

What to have ready
Valid Ontario health card
Cards for any private medical coverage
A void cheque to set up automatic payments for accommodation and other fees
Emergency contact phone numbers
Power of attorney documents
All medications, or a list of current medications from the pharmacy
Funds set aside to pay for the first month's accommodation

The void cheque sets up automatic payment of the accommodation fee; the void cheque guide shows where to get one from each bank. Living in a home does not mean giving up outings, but Ontario sets limits on time away:

Time away from an Ontario long-term care home

How to read this table: A medical or psychiatric absence longer than the limit leads to discharge, but the person is placed in the re-admission category on the home's waiting list, which is prioritized.

Type of absence	Limit
Casual absence	Should not exceed 48 hours per week
Vacation absence	Should not exceed 21 days per year
Medical absence in hospital	The bed is kept if the resident returns within 30 days
Psychiatric absence in hospital	The bed is kept if the resident returns within 60 days

How does the Long-Term Care Rate Reduction Program work?

Ontario’s Long-Term Care Rate Reduction Program lowers the co-payment for residents in basic accommodation who cannot afford the full basic rate. It does not apply to regular semi-private or private rooms. Ontario says most people who receive a reduction still pay part of the co-payment.

Ontario Long-Term Care Rate Reduction Program rules for July 2026 to June 2027

How to read this table: Rules as ontario.ca states them. The reduction is decided by the ministry from the application the home submits; the rate statement letter shows the monthly rate.

Rule	What Ontario says
Who it covers	Residents in basic accommodation, and spouses or partners who live together in a two-bed semi-private room that has been redesignated as basic accommodation. Regular semi-private and private rooms are not eligible.
Income test	No fixed income threshold. Ontario says a person with no dependant deductions or income exclusions would likely qualify with income under $27,338, based on the basic rate effective July 1, 2026.
Formula	Reduced monthly rate = (annual net income ÷ 12) − comfort allowance − dependant deductions. Annual net income starts from line 23600 of the most recent Notice of Assessment.
Comfort allowance	$149 a month kept for personal needs such as clothing, telephone, cable and the Ontario Drug Benefit prescription co-payment.
Assets	Assets are not included. A house the resident owns is not counted towards annual net income.
Dependant deductions	Some income can be kept to support a spouse or child living in the community, depending on the dependant's own net income. A dependant spouse cannot be receiving, or eligible for, an OAS pension.
When to apply	Only after moving in, and within 90 days of moving in. The reduction can apply for up to 90 days before the application date.
How to apply	Tell the long-term care home, complete the application form it provides and return it with supporting documents. The home sends it to the ministry, which issues a rate statement letter.
Renewal	The program year runs July 1 to June 30. Re-apply between July 1 and September 28 for the reduced rate to start on July 1; without a new application the home can charge the full basic rate.
Turning 65	A resident already receiving a reduction re-applies one month after the 65th birthday, when benefits usually change.
Benefits to claim first	Ontario asks applicants to make sure they receive every government benefit they may be entitled to before applying: OAS and the GIS at 65 or over, or ODSP for people under 65 or not eligible for OAS. A couple who are both eligible for OAS can have their benefits calculated separately by filling out a form for Involuntary Separation, which results in a higher benefit for each of them.
Optional services	Not part of the co-payment. A home may charge extra for hairdressing, cable TV, telephone, internet and transportation.
Help	Staff at the home, LTC.RateReduction@ontario.ca, or the Long-Term Care Family Support and Action Line at 1-866-434-0144.

The formula is short. The reduced monthly rate equals annual net income divided by 12, minus the comfort allowance, minus any dependant deductions. With annual net income of $24,000 and no dependants, the reduced rate is $1,851 a month, which is $278.17 below the full basic co-payment. The resident keeps the $149 comfort allowance each month for clothing, telephone and similar personal costs. This is an illustration of the published formula, not a quote; the ministry’s rate statement letter gives the real figure.

Four points are easy to miss:

There is no fixed income cut-off. Ontario says a person claiming no dependant deductions or income exclusions would likely qualify with income under $27,338, based on the basic rate effective July 1, 2026, but the outcome depends on income and dependants.
Assets are not counted. Ontario states that the calculation does not include assets, and gives a house as an example of something that is not counted towards annual net income.
The application window is 90 days. A resident can apply only after moving in, and the reduction can reach back up to 90 days before the application date, so applying within the first 90 days protects the whole stay.
It expires every year. The program year runs from July 1 to June 30. Re-applying between July 1 and September 28 keeps the reduced rate running from July 1; without a new application, the home can charge the full basic rate.

Ontario also asks applicants to claim every benefit they are entitled to first, because those benefits are part of the income the formula uses. For a resident aged 65 or over that means OAS and the GIS, whose income limits are set out in the GIS income limits guide. A couple who are both eligible for OAS can ask to have their benefits calculated separately by filling out a form for Involuntary Separation, a form whose name, Ontario notes, has nothing to do with marital status. A resident under 65, or not eligible for OAS, may qualify for the Ontario Disability Support Program, whose payment schedule is in the ODSP payment dates guide. Other provincial programs are summarized in Ontario seniors benefits.

How much does a retirement home cost?

There is no current official figure. The last government data on retirement home rents is the CMHC Seniors’ Housing Survey, 2021, and CMHC has since discontinued collecting rents, vacancies and services for that survey. The 2021 averages are shown below as a historical reference point, not as today’s prices.

Average monthly rent in seniors' residences by province (CMHC Seniors' Housing Survey, 2021)

How to read this table: 2021 figures from a discontinued survey, conducted in April and May 2021; they are not current prices. A standard space is one where the resident receives under 1.5 hours of care a day. A heavy-care space has 1.5 hours or more of care a day with an extra charge. A dash means CMHC did not publish the figure.

Province	Average rent, standard space (2021)	Average rent, heavy-care space (2021)	Vacancy rate, standard spaces (2021)
Newfoundland and Labrador	$2,701	—	17.5%
Prince Edward Island	$3,237	—	7.9%
Nova Scotia	$3,366	—	6.3%
New Brunswick	$2,621	—	10.1%
Quebec	$1,922	$3,653	12.8%
Ontario	$3,999	$5,308	19.6%
Manitoba	$2,844	—	8.7%
Saskatchewan	$3,116	$4,704	22.4%
Alberta	$3,404	$4,801	26.8%
British Columbia	$3,541	$6,759	12.5%

Source: Seniors Housing Survey Data Tables — CMHC (series discontinued; latest edition 2021); 2021 Seniors Housing Survey insights (CMHC Housing Observer) — average rents; 2021 Seniors Housing Survey insights (CMHC Housing Observer) — vacancy rates; 2021 Seniors Housing Survey — survey period; Seniors' Rental Housing — Canada, Provinces and Metropolitan Areas, 2010–2021 (CMHC Excel, Canada row); Seniors' Housing Report, British Columbia 2021 — Table 1.3 heavy care spaces (CMHC Excel); Seniors' Housing Report, Alberta 2021 — Table 1.3 heavy care spaces (CMHC Excel); Seniors' Housing Report, Saskatchewan 2021 — Table 1.3 heavy care spaces (CMHC Excel); Seniors' Housing Report, Manitoba 2021 — Table 1.3 heavy care spaces (CMHC Excel; rent suppressed); Seniors' Housing Report, Ontario 2021 — Table 1.3 heavy care spaces (CMHC Excel); Seniors' Housing Report, Quebec 2021 — Table 1.3 heavy care spaces (CMHC Excel); Seniors' Housing Report, Atlantic Region 2021 — Table 3.1 average rent of standard spaces (CMHC Excel); Seniors' Housing Survey Methodology — definition of rent (CMHC); Seniors' Housing Report, Quebec 2021 — proportion of standard apartment spaces where meal plan is mandatory (CMHC Excel). In effect from April 1, 2021; checked October 11, 2026.

Three cautions apply to these numbers. CMHC defined rent as what the resident pays each month for the space and all mandatory services, so meals are in the figure only where the meal plan was mandatory. That is a large part of why Quebec’s average of $1,922 sits so far below Ontario’s $3,999: in Quebec, only 24.4% of standard apartment spaces had a mandatory meal plan in 2021. The survey also excluded nursing and long-term care homes, so the table is about retirement residences only. And the survey ran during the COVID-19 pandemic, when vacancy rates were unusually high.

Even as a 2021 snapshot, the table shows the structural difference between the two settings. Ontario’s 2021 average for a standard retirement space, at $3,999 a month or $47,988 a year, was already above the 2026 maximum co-payment for a private long-term care room, and heavy-care spaces in Ontario averaged $5,308 a month in 2021. A retirement home resident pays for housing and care at a price the home sets, while a long-term care resident pays a capped accommodation charge and the province pays for the care.

Ontario says a retirement home should have an itemized list of its accommodation types and care services with prices, and should give it to anyone who asks, in print or electronic form. That list, and not a provincial average, is the reliable source for a current price. The planned senior housing and care cost calculator will compare the two settings with a household’s own numbers.

Home care: staying at home with support

Home care is the option an Ontario Health atHome care coordinator may raise first, because many people are able to stay in their own homes with support. Ontario states that if a person qualifies, the government pays for home care. Community support services, such as meal services, transportation, adult day programs and caregiver respite, can carry a client co-payment, and anyone can buy additional care from private companies.

The services available through Ontario Health atHome fall into three groups: health care professionals (nursing, physiotherapy, occupational therapy, speech-language pathology, social work and dietary help), personal support (bathing, dressing, eating, toileting and moving in and out of beds and chairs) and homemaking (housecleaning, laundry, shopping, banking and menu planning) for people who also receive personal support or need constant supervision.

The process mirrors the long-term care one. A case manager or care coordinator assesses needs, decides which services the person is eligible for and writes a care plan, which is reassessed when circumstances change. A person refused a service, or unhappy with the amount of service in the plan, can complain to Ontario Health atHome and can appeal to the Health Services Appeal and Review Board.

Between home care and a long-term care home sits Ontario’s Assisted Living Services program, for people who need more help than scheduled visits can give but not the 24-hour nursing supervision of a long-term care home. It is aimed at high-risk seniors, people with physical disabilities, people with an acquired brain injury and people with HIV or AIDS, and is usually delivered in supportive housing or apartment buildings where clients live close together. People waiting for a long-term care bed can also use the Community Paramedicine for Long-Term Care program to stay healthy at home and avoid unnecessary emergency room visits.

Who regulates senior housing and care?

Provinces regulate all three settings, and in Ontario each has its own regulator and law. Long-term care homes are regulated and funded by the government and must hold a licence or a minister’s approval. Licences go to not-for-profit and for-profit homes, and minister’s approvals to municipal and First Nations homes as defined in the Fixing Long-Term Care Act, 2021. Whatever the ownership, the accommodation charge is the same.

Retirement homes are overseen by the Retirement Homes Regulatory Authority (RHRA), which licenses homes, conducts inspections and handles complaints under the Retirement Homes Act, 2010. Ontario has nearly 780 licensed retirement homes. Because a retirement home resident is also a tenant, the Residential Tenancies Act, 2006 governs rent and the tenancy agreement, and disputes about rent increases, termination or changes to services go to the Landlord and Tenant Board. The RHRA’s public database shows whether a home is licensed and lists its inspection reports, which makes it the place to check a home before signing.

Home care is delivered or arranged by Ontario Health atHome, which must have a complaints process and respond to complaints within set timelines.

Which tax credits apply to care costs?

Care costs can reduce income tax through the medical expense tax credit, and two other federal credits often apply to the same household. The rules below are the CRA’s; how they combine for a particular family is a question for a tax professional.

What the CRA allows as a medical expense for care, by setting

How to read this table: From the CRA's Attendant care and care in a facility page for lines 33099 and 33199. The CRA sets dollar limits for some combinations in a separate chart.

Care setting	What can be claimed	Conditions and limits
Long-term care home (the CRA's "nursing home")	All regular fees for full-time care can be claimed as medical expenses, including food, accommodation, nursing care, administration, maintenance and social programming fees.	Extra personal expenses such as hairdresser fees are not eligible. If the full fees are claimed as a medical expense, no one can claim the disability amount for the same person.
Long-term care home, with the disability amount	The disability amount can be claimed together with only the part of the fees that is salaries and wages for attendant care, up to the limit in the CRA's chart.	The home must provide a breakdown showing the attendant care portion, and the CRA must have approved Form T2201.
Retirement home or home for seniors	Generally not the entire amount. Salaries and wages for attendant care can be claimed, covering staff who do food preparation, housekeeping of the resident's own space, personal laundry, health care, activities, transportation and security for a secured unit.	The care recipient must qualify for the disability tax credit. Rent (except the part of rent for services that help with daily tasks, such as laundry and housekeeping), food, cleaning supplies, common-area costs and administration wages cannot be claimed. A detailed breakdown from the facility is required.
Attendant care at home	Salaries and wages paid to an attendant, for the period the person is at home and needs care or help.	The person must be eligible for the disability tax credit or have written certification from a medical practitioner that the services are necessary. The attendant must be 18 or older and cannot be the claimant's spouse or common-law partner.
Who can make the claim	The person, or their spouse or common-law partner, for amounts paid for the care of themselves, their spouse or partner, or a dependant such as a parent or grandparent who lived in Canada at any time in the year.	Claimed on line 33099 or line 33199 of the tax return. Receipts must show who was paid; a receipt from an individual attendant must include that person's social insurance number.

The CRA’s line between the two kinds of home matches the provincial one. It describes a nursing home as a facility that gives full-time care, including 24-hour nursing care, to people unable to care for themselves, and allows all regular fees for that care, including food and accommodation. For a retirement home it generally does not allow the entire amount: food and rent are out, apart from the part of rent that pays for services such as laundry and housekeeping, and the salaries and wages of staff providing attendant care are in only when the resident qualifies for the disability tax credit. The facility has to supply a detailed breakdown, and the breakdown has to account for any subsidies that reduced the cost.

Two related credits:

The disability tax credit. The federal disability amount is $10,341 for the 2026 tax year, and the CRA must approve Form T2201 before it can be claimed. There is a trade-off: if the full nursing home fees are claimed as a medical expense, no one can claim the disability amount for the same person. The CRA’s alternative is to claim the disability amount together with only the attendant care portion of the fees, up to a limit in its chart, and it suggests working out the federal tax both ways. The disability tax credit guide covers eligibility and the form.
The Canada caregiver credit. A family member supporting a parent, grandparent, spouse or other relative with a physical or mental infirmity may be able to claim up to $8,773 for the 2026 tax year for an infirm dependant aged 18 or older, an amount that is reduced once the dependant’s net income is above $20,601. The Canada caregiver credit guide sets out who can claim on which line.

The medical expense claim can be made by the resident, by a spouse or common-law partner, or by someone who supports the resident as a dependant, such as an adult child paying a parent’s fees.

Paying for care from retirement income

Care costs arrive on top of everything else in a retirement budget, and for a couple one partner often stays at home with housing costs of their own. Income comes first: for most seniors that is OAS, the Canada Pension Plan, any workplace pension and withdrawals from registered accounts. The OAS, CPP and GIS planner estimates the public benefits for a given income, and retirement income planning covers the order in which the pieces are usually drawn.

Two interactions are specific to care. First, income-tested charges and reductions use tax-return income. Ontario’s rate reduction starts from line 23600 net income, Saskatchewan uses line 15000 total income and British Columbia uses after-tax income, so a large registered withdrawal can raise the following year’s charge in those systems; how a RRIF works explains the withdrawal rules. Second, housing wealth is treated differently from income. Ontario’s rate reduction does not count a house, and a homeowner moving to a retirement home, where nothing is subsidized, may be weighing a sale against borrowing. The costs of the borrowing route are set out in reverse mortgages in Canada.

What to do when something goes wrong

Each setting has its own complaint route, and using the right one saves time.

Ontario contacts for home care, retirement home and long-term care problems

How to read this table: Phone numbers and email as listed on ontario.ca. Staff at the home are the first contact for rate reduction forms.

Service and what it handles	Contact
Ontario Health atHome (home care and long-term care applications)	1-833-515-1234
Long-Term Care Family Support and Action Line (complaints, rate reduction questions)	1-866-434-0144
Long-Term Care Rate Reduction Program (email)	LTC.RateReduction@ontario.ca
Retirement Homes Regulatory Authority (licensing, harm reports, complaints)	1-855-275-7472
Landlord and Tenant Board (retirement home rent and tenancy)	1-888-332-3234
Health Services Appeal and Review Board (home care decisions)	1-866-282-2179
Patient Ombudsman (unresolved home care complaints)	1-888-321-0339

A long-term care bill looks too high. Check the room type on the statement against the provincial maximum, then ask the home whether a rate reduction application is on file for the current July-to-June year. Questions the home cannot answer go to the ministry’s rate reduction email or the Long-Term Care Family Support and Action Line.
A home care service was refused or cut. Ask Ontario Health atHome for its complaints process, then appeal to the Health Services Appeal and Review Board if the decision stands.
A retirement home raises its rent or changes its services. That is a tenancy matter for the Landlord and Tenant Board. Care and safety concerns go to the RHRA.
Someone is being harmed. Ontario requires anyone who sees or suspects harm or risk of harm to a retirement home resident to report it to the RHRA; residents themselves are the only people not obliged to report.

What changes next

Ontario’s co-payment maximums are set each year and the current figures took effect on July 1, 2026, the same date the rate reduction year starts. British Columbia’s minimum and maximum date from January 1, 2026, and its minimum is tied to the previous July’s OAS and GIS maximum for a single person. Quebec’s contributions run by calendar year. Alberta’s and Manitoba’s current charges date from August 1, 2026, Nova Scotia’s from March 1, 2026, and Saskatchewan adjusts every quarter, with its current figures dated October 1, 2026. This guide is updated when each province publishes new rates. CMHC has discontinued its retirement home rent series, so no update to the 2021 rent table is expected.

Common mistakes with long-term care and retirement homes

Assuming a retirement home is subsidized. In Ontario the government does not fund retirement homes; the resident pays the full cost.
Trying to apply to a long-term care home directly. In Ontario every application goes through Ontario Health atHome.
Treating a placement offer as negotiable. The answer is due within 24 hours, and a refusal removes the person from every waiting list.
Choosing a private room and expecting a subsidy. Ontario’s rate reduction covers basic accommodation only.
Missing the rate reduction dates. Ontario says to apply within 90 days of moving in, because a reduction reaches back only 90 days from the application date, and the renewal window runs from July 1 to September 28 each year.
Reading the 2021 rent averages as current prices. They come from a discontinued survey; a home’s own itemized price list is the current source.
Claiming full nursing home fees and the disability amount for the same person. The CRA does not allow both.

Seniors guides and tools on YieldMaple

The pages below go deeper on the income and tax questions that sit behind a care decision: Old Age Security amounts and rules, GIS income limits and provincial top-ups, Ontario seniors benefits, the Alberta Seniors Benefit, the Canada caregiver credit, the disability tax credit, retirement income planning and the OAS, CPP and GIS planner. All seniors pages are listed on the seniors hub.

Frequently asked questions

What is long-term care?

Long-term care is care for people who need supervised help around the clock. Health Canada describes it as daily services such as meals, laundry and housekeeping, personal care such as bathing, feeding and dressing, and health and social services, provided outside a hospital. Provinces and territories organize and deliver it, so the names, admission rules and resident charges differ from one province to the next.

What is the difference between a nursing home and a retirement home?

A nursing home, called a long-term care home in Ontario, gives access to 24-hour nursing and personal care, is funded and regulated by the province and is entered through a provincial assessment. A retirement home is privately owned rental housing where the resident chooses and buys services such as meals and help with dressing. Ontario says retirement homes do not provide 24-hour nursing care and that the government does not fund them.

How much does long-term care cost in Ontario?

From July 1, 2026 the maximum co-payment is $70.00 a day ($2,129.17 a month) for a long-stay basic room, $84.40 a day ($2,567.17 a month) for semi-private and $100.01 a day ($3,041.97 a month) for private. A short stay is $45.31 a day. The Ministry of Long-Term Care sets these maximums and they are the same in every home, for-profit or not-for-profit. Optional services such as hairdressing, cable TV and internet cost extra.

How do you apply for long-term care in Ontario?

Through Ontario Health atHome, which arranges every application and admission. The first step is to use its online map or call 1-833-515-1234. A care coordinator assesses the person's health and needs, then completes most of the application. The applicant fills in the choice form with up to five homes in order of preference and waits for a placement offer, which must be accepted or rejected within 24 hours.

Who is eligible for long-term care in Ontario?

Ontario lists four conditions: being age 18 or older, having a valid OHIP card, having care needs such as 24-hour nursing and personal care, help with the activities of daily living or on-site supervision for safety, and having needs that cannot be met through publicly funded community services and other caregiving support in the community. Ontario Health atHome makes the eligibility assessment.

Does OHIP or the government pay for long-term care?

Partly. Ontario states that the government pays for personal and nursing care in a long-term care home, while the resident pays the accommodation charge for room and board. Low-income residents in basic rooms can apply for the Long-Term Care Rate Reduction Program. Retirement homes are different: Ontario says the government does not fund them, although residents can still arrange publicly funded home care.

What happens if you cannot afford long-term care in Ontario?

A resident in basic accommodation can apply for the Long-Term Care Rate Reduction Program after moving in. The reduced monthly rate equals annual net income divided by 12, minus a comfort allowance of $149 a month and any dependant deductions. Ontario says someone with no dependant deductions or income exclusions would likely qualify with income under $27,338. Assets such as a house are not counted.

How much does a retirement home cost in Canada?

The last official figures are from the CMHC Seniors' Housing Survey, 2021, a series CMHC has since discontinued. Average monthly rent for a standard space was $3,999 in Ontario, $3,541 in British Columbia, $3,404 in Alberta and $1,922 in Quebec. Those are 2021 averages, not current prices; each home sets its own rent and service fees, so current price lists come from the homes themselves.

Can you refuse a long-term care bed offer in Ontario?

Yes, but there is a consequence. Ontario says that turning down a placement offer, or not moving in by the move-in date deadline, removes the person from every waiting list. A 12-week wait then applies before reapplying, unless there is a significant change in condition or circumstances. Accepting a home that is not the first choice and staying on the list for a transfer is allowed.

Are long-term care and retirement home fees tax deductible in Canada?

They can be claimed as medical expenses within limits the CRA sets. All regular fees for full-time care in a nursing home are eligible, but then no one can claim the disability amount for the same person. For a retirement home, generally only salaries and wages for attendant care are eligible, the resident must qualify for the disability tax credit, and the facility must supply a detailed breakdown.

Is assisted living the same as a retirement home?

The terms overlap and depend on the province. In Ontario, private retirement homes sell care services such as help with bathing and dressing, which is what assisted living usually means, while Assisted Living Services is also the name of a publicly funded program for high-risk seniors and others who need more help than scheduled home care visits but not 24-hour nursing supervision. Alberta uses continuing care home, type A and type B, for its regulated settings.

Who regulates retirement homes and long-term care homes in Ontario?

Long-term care homes are regulated and funded by the Ontario government and need a licence or minister's approval to operate. Retirement homes are licensed and inspected by the Retirement Homes Regulatory Authority under the Retirement Homes Act, 2010, and residents are also tenants under the Residential Tenancies Act, 2006. Harm in a retirement home is reported to the RHRA at 1-855-275-7472.

Rules, rates and sources

Last verified: September 29, 2026
Next scheduled check: December 29, 2026

Rule or table	In effect from	Verified
Long-term care resident charges by province	August 1, 2026	October 11, 2026
Average seniors' residence rents by province (CMHC Seniors Housing Survey)	April 1, 2021	October 11, 2026
Senior housing and care in Canada — types of care, who regulates and pays, Ontario long-term care application rules and CRA rules for care costs	July 1, 2026	October 11, 2026
OAS, GIS and Allowance maximums by quarter (table layout) and OAS deferral amounts	July 1, 2026 to December 31, 2026	September 29, 2026
Canada caregiver credit — amounts and net income thresholds by return line (30300, 30400, 30425, 30450, 30500), who can be claimed, documents and splitting rules	January 1, 2026 to December 31, 2026	October 8, 2026
Disability tax credit (DTC) amounts, eligibility rules and application steps (2026)	January 1, 2026 to December 31, 2026	September 30, 2026

Official sources

Paying for long-term care — ontario.ca (maximum co-payment fees effective July 1, 2026) — Government of Ontario (Ministry of Long-Term Care)
Long-Term Care Services — gov.bc.ca (income-based client rate) — Government of British Columbia (Ministry of Health)
Home and Community Care Policy Manual, Chapter 7 — Client Rates, 7.B.2 (effective January 1, 2026) — minimum rate — Government of British Columbia (Ministry of Health)
Continuing care — Resident accommodation charges, Table 2 (effective August 1, 2026) — alberta.ca — Government of Alberta
Frais d'hébergement longue durée — tarifs 2026 (Santé Québec, CIUSSS de l'Ouest-de-l'Île-de-Montréal) — Santé Québec (CIUSSS de l'Ouest-de-l'Île-de-Montréal)
Hébergement en établissement public (CHSLD) — Santé Québec Laurentides (room categories, RAMQ reduction) — Santé Québec (CISSS des Laurentides)
Reduced Charges — Personal Care Services, Manitoba Health (maximum daily charge 2026/27) — Government of Manitoba (Manitoba Health)
Special Care Homes — Charges for Special Care Home Residents (saskatchewan.ca) — Government of Saskatchewan (Ministry of Health)
Nova Scotia Long-Term Care Rates (effective March 1, 2026) — novascotia.ca PDF — Government of Nova Scotia (Department of Health and Wellness, Continuing Care)
Seniors Housing Survey Data Tables — CMHC (series discontinued; latest edition 2021) — Canada Mortgage and Housing Corporation (CMHC)
2021 Seniors Housing Survey insights (CMHC Housing Observer) — average rents — Canada Mortgage and Housing Corporation (CMHC)
Seniors' Rental Housing — Canada, Provinces and Metropolitan Areas, 2010–2021 (CMHC Excel, Canada row) — Canada Mortgage and Housing Corporation (CMHC)
Seniors' Housing Report, British Columbia 2021 — Table 1.3 heavy care spaces (CMHC Excel) — Canada Mortgage and Housing Corporation (CMHC)
Seniors' Housing Report, Alberta 2021 — Table 1.3 heavy care spaces (CMHC Excel) — Canada Mortgage and Housing Corporation (CMHC)
Seniors' Housing Report, Saskatchewan 2021 — Table 1.3 heavy care spaces (CMHC Excel) — Canada Mortgage and Housing Corporation (CMHC)
Seniors' Housing Report, Manitoba 2021 — Table 1.3 heavy care spaces (CMHC Excel; rent suppressed) — Canada Mortgage and Housing Corporation (CMHC)
Seniors' Housing Report, Ontario 2021 — Table 1.3 heavy care spaces (CMHC Excel) — Canada Mortgage and Housing Corporation (CMHC)
Seniors' Housing Report, Quebec 2021 — Table 1.3 heavy care spaces (CMHC Excel) — Canada Mortgage and Housing Corporation (CMHC)
Seniors' Housing Report, Atlantic Region 2021 — Table 3.1 average rent of standard spaces (CMHC Excel) — Canada Mortgage and Housing Corporation (CMHC)
Seniors' Housing Survey Methodology — definition of rent (CMHC) — Canada Mortgage and Housing Corporation (CMHC)
Home and community care, and long-term care — Health Canada (who is responsible) — Health Canada
Home and community care — ontario.ca (who pays for home care) — Government of Ontario
Find a retirement home — ontario.ca (funding) — Government of Ontario
Explore your care options — ontario.ca (retirement homes and nursing) — Government of Ontario (Ministry of Long-Term Care)
Apply for long-term care — ontario.ca (Ontario Health atHome arranges admissions) — Government of Ontario (Ministry of Long-Term Care)
Choosing a long-term care home — ontario.ca (researching homes, placement coordinators) — Government of Ontario (Ministry of Long-Term Care)
Living in a long-term care home — ontario.ca (absences) — Government of Ontario (Ministry of Long-Term Care)
Attendant care and care in a facility — Canada Revenue Agency (nursing home fees) — Canada Revenue Agency
Old Age Security payment amounts — Canada.ca (maximum payments and income thresholds, October to December 2026) — Employment and Social Development Canada
Maximum Benefit Amounts and Related Figures — CPP (2026) and OAS (October to December 2026), Table 5 — Employment and Social Development Canada
Maximum Benefit Amounts and Related Figures — CPP (2026) and OAS (July to September 2026), Table 5 — Employment and Social Development Canada
Old Age Security — When to start your retirement pension (deferral table, October to December 2026) — Employment and Social Development Canada
Old Age Security pension recovery tax — income recovery thresholds (Canada.ca) — Employment and Social Development Canada
Old Age Security — How much you could receive (Canada.ca) — Employment and Social Development Canada
Canada caregiver credit — Personal income tax — Canada.ca — Canada Revenue Agency
Indexation adjustment for personal income tax and benefit amounts — Canada.ca (Canada caregiver amount, 2026 and 2025 columns) — Canada Revenue Agency
Line 30300 – Spouse or common-law partner amount — Canada.ca — Canada Revenue Agency
Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older — Canada.ca — Canada Revenue Agency
Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older — Canada.ca — Canada Revenue Agency
Line 30500 – Canada caregiver amount for infirm children under 18 years of age — Canada.ca — Canada Revenue Agency
Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants (T1-2025, form 5000-S5) — Canada Revenue Agency
Line 30400 – Amount for an eligible dependant — Canada.ca — Canada Revenue Agency
Changing a tax return — Canada.ca — Canada Revenue Agency
Disability tax credit (DTC) — Canada.ca (what the credit is) — Canada Revenue Agency
What is the DTC — Canada.ca (non-refundable; gateway to other programs) — Canada Revenue Agency
Who is eligible — Disability tax credit (DTC) — Canada.ca (three routes to eligibility) — Canada Revenue Agency
Life-sustaining therapy — Disability tax credit (DTC) — Canada.ca (frequency and 14-hour test) — Canada Revenue Agency
Claiming the credit — Disability tax credit (DTC) — Canada.ca (who can be a supporting family member) — Canada Revenue Agency
How to apply — Disability tax credit (DTC) — Canada.ca (medical practitioners who can certify) — Canada Revenue Agency
CRA's review — Disability tax credit (DTC) — Canada.ca (requests for more information) — Canada Revenue Agency
CRA's decision — Disability tax credit (DTC) — Canada.ca (types of decision) — Canada Revenue Agency
Line 31600 – Disability amount for self — Canada.ca (supplement reduction) — Canada Revenue Agency
Registered disability savings plan rules — Canada.ca (DTC required; contribution age) — Canada Revenue Agency
T2201 Disability Tax Credit Certificate — Canada.ca (form page) — Canada Revenue Agency
Help speed up your disability tax credit application — CRA tax tip, June 16, 2026 (submit documents change) — Canada Revenue Agency

How we check figures: our methodology and editorial policy.

General information for education, not financial, tax, legal or immigration advice. Rules change — confirm anything you act on with the official source or a licensed professional (for immigration, a lawyer or a licensed consultant registered with the College of Immigration and Citizenship Consultants).