My understanding is when a client becomes deceased in the taxation year but otherwise meets the criteria to make the claim that either spouse can make the claim for the Ontario seniors care at home tax credit.
In either case (deceased individual claiming the credit or surviving spouse claiming the credit) you are not to include the other spouse’s income in the calculation of the credit unless the spouse died on December 31st.
It seems that TaxCycle is incorrectly including both spouse’s incomes on Ontario Schedule ON479 in the area that calculates this tax credit. Line 8 of the Ontario seniors care at home tax credit area should be zero when one of the spouses is deceased.
If you had a spouse or common-law partner who died before December 31, 2022, and who was 69 years of age or older on December 31, 2021, you can claim this credit regardless of your age, if you meet all of the other conditions above. In that situation, do not include their net income in the calculation of your family’s net income (line 8 of Form ON479). If your spouse or common-law partner died on December 31, 2022, include their net income in the calculation of your family’s net income.
If you are preparing a return for a resident of Ontario who died in 2022 and who was 69 years of age or older on December 31, 2021, you can claim this credit on their final return if they meet all of the other conditions above. In that situation, do not include the surviving spouse’s or common-law partner’s net income in the calculation of the deceased’s family’s net income (line 8 of Form ON479), unless the person died on December 31, 2022.
