The expenses incurred must have been paid by the senior or his or her spouse.
Expenses that give entitlement to the tax credit
Expenses that were paid in the year for the purchase, lease or installation of the following equipment or fixtures are eligible:
Expenses that were paid in the year for a senior's stay in a functional rehabilitation transition unit (see the definitions) when the stay started or ended during the year in question or the preceding year.
Note There is no limit to the number of stays.
Expenses that do not give entitlement to the tax credit
The tax credit is equal to 20% of the total of the following expenses:
Independent living tax credit for seniors has been effective since the tax year 2012.