other tax credits and benefits (updated 01/2018)

Heritage property tax relief

Municipalities can give tax relief to owners of eligible heritage properties by passing a by-law creating a heritage property tax relief program under the Municipal Act, 2001.
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​http://www.mtc.gov.on.ca/en/heritage/heritage_tax_relief.shtml

​GST/HST New Residential Rental Property Rebate

This guide is for landlords who, for residential rental purposes:

• purchased newly constructed or substantially renovated housing from a builder;
• constructed, or hired someone else to build, housing or an addition to housing;
• substantially renovated, or hired someone else to substantially renovate, housing;
• converted a non-residential property into housing; or
• made an exempt lease or sublease of land to another person.

​https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4231/gst-hst-new-residential-rental-property-rebate.html#P185_17745

​Ontario Senior Homeowners' Property Tax Grant

You could get up to $500 each year.
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​https://www.fin.gov.on.ca/en/credit/shptg/index.html

​Healthy Homes Renovation Tax Credit

As a senior 65 years or older in Ontario, you could qualify for a tax credit to help with the cost of making your home safer and more accessible. For more information about the Healthy Homes Renovation Tax Credit, call:

• 1-866-ONT-TAXS (668-8297)
• 1-800-263-7776 for teletypewriter

​https://www.ontario.ca/page/healthy-homes-renovation-tax-credit

​Home and Vehicle Modification Program

You could get money to help with the cost of making your home and vehicle more accessible if you or your child has a disability that restricts mobility.

​http://www.marchofdimes.ca/EN/programs/hvmp/Pages/HowtoApply.aspx

​Northern Ontario Energy Credit

This credit helps Northern Ontario residents with the higher energy costs they face living in the north. The credit is part of the Ontario Trillium Benefit.
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​https://www.fin.gov.on.ca/en/credit/noec/index.html

Ontario Electricity Support Program

A 10% rebate (on the first 3,000 kWh used each month) on electricity bills to help families, farms and small businesses as Ontario transitions to a cleaner, modern power supply.

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​https://ontarioelectricitysupport.ca/

​Ontario Energy and Property Tax Credit

This credit helps low- to moderate‑income individuals with property taxes and the sales tax on energy. The credit is part of the Ontario Trillium Benefit.
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​https://www.fin.gov.on.ca/en/credit/oeptc/index.html

​Affordable Housing and Homelessness Prevention Programs

Low to moderate income households may be eligible for housing assistance.  Please contact your local Service Manager to see if you’re eligible.

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​http://www.mah.gov.on.ca/Page1202.aspx

​Home accessibility tax credit (HATC)

Also known as "Line 398 – Home accessibility expenses"
How to claim renovation or alteration expenses that improve access for persons with disabilities

​https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-398-home-accessibility-expenses.html

​Line 219 – Moving expenses

You can claim eligible moving expenses if:

• you moved and established a new home to work or run a business at a new location; or 
• you moved to be a student in full-time attendance in a post-secondary program at a university, college or other educational institution.

To qualify, your new home must be at least 40 kilometres (by the shortest usual public route) closer to your new work or school.

​https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-219-moving-expenses.html

​Rental expenses you can deduct

You can deduct any reasonable expenses you incur to earn rental income

​https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/rental-income/completing-form-t776-statement-real-estate-rentals/rental-expenses-you-deduct.html