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Policy Forum: Federal Tax Credits for Long-Term Home Care—Are They Meeting the Needs of Canadian Seniors?

Author

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  • Raymond Li

    (KPMG, Calgary)

Abstract

Canada's continuing shortage of facility-based long-term care has shifted needs toward care delivered at home. This article assesses the full-time attendant at home tax credit and the home accessibility tax credit and finds that current design features""πmdash""∫namely, non-refundability and the home ownership requirement""πmdash""∫systematically underserve low-income seniors and their informal caregivers. The author recommends making the credits refundable for low-income seniors and caregivers, extending eligibility to senior renters, and introducing landlord incentives for accessibility retrofits.

Suggested Citation

  • Raymond Li, 2026. "Policy Forum: Federal Tax Credits for Long-Term Home Care—Are They Meeting the Needs of Canadian Seniors?," Canadian Tax Journal, Canadian Tax Foundation, vol. 74(1), pages 117-128.
    • Handle: RePEc:ctf:journl:v:74:y:2026:i:1:p:117-128
    DOI: https://doi.org/10.32721/ctj.2026.74.1.pf.li
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