Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: Whether an individual and his spouse who are cohabitants in one room in a nursing home are considered involuntarily separated and both eligible for the Ontario Senior Homeowners Property Tax Credit (the Credit).
Position: It is a question of fact whether individuals are separated or residing with their spouse. Where an individual and his/her spouse share one room in a nursing home, the individual has a qualifying spouse. The spouses are not considered living separate and apart and only one can claim the credit.
Reasons: Legislation.
XXXXXXXXXX 2010-037650
February 11, 2011
Dear XXXXXXXXXX :
Re: Ontario Seniors Homeowners Property Tax Credit
This is in response to your written enquiry regarding whether the Ontario Senior Homeowners' Property Tax Credit (the "Credit") can be claimed by both a senior individual and his spouse (the "Individuals") who reside in the same room in a nursing home. You indicate that since June 1, 2009 the Individuals share a double occupancy room at a Long-term Care Facility. You enquire whether the Individuals, who are billed under separate account numbers and have a partition divider between their beds, can be considered involuntarily separated for purposes of claiming the Credit.
Our comments
Where two individuals are spouses of each other, generally only one of the spouses may claim the Credit. An exception is permitted where the individuals are living separate and apart due to medical necessity on December 31st of the particular taxation year. In such a case, provided all other eligibility criteria (such as the residence qualifies) are met, each individual may claim the Credit.
Based on the information provided, the Individuals occupied the same room on December 31, 2009. Therefore, the Individuals are not considered living separate and apart, regardless of their financial billing or other arrangements, for purposes of claiming the Credit. Accordingly, the Credit can be claimed by one of the Individuals, not both, to provide tax assistance based on their adjusted family net income for the 2009 taxation year.
We trust these comments will be of assistance to you.
Yours truly,
Lita Krantz,
Assistant Director
International and Trusts Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
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