Seniors Provincial Income Tax Refund
The Seniors Provincial Income Tax Refund helps make life more affordable for seniors by refunding provincial income tax to seniors who receive the Guaranteed Income Supplement.
The Seniors Provincial Income Tax Refund Program provides eligible seniors a refund payment ranging from a minimum of $50 to a maximum of $10,000, depending on how much they have paid in provincial income tax.
Seniors who receive the Guaranteed Income Supplement (GIS) and pay provincial taxes are eligible for this refund.
Seniors do not have to apply for this refund, but they must file a tax return each year. Those who did not file a return for a taxation year, but who are eligible, can still receive the refund after they file a tax return.
The Department of Finance and Treasury Board assesses eligibility and processes refunds based on tax returns. Refund cheques are sent by mail.
Refund to estates
An estate is entitled to the refund for any taxation year where the individual passed away after the end of the taxation year. For example, a 2024 refund will be paid to the estate of a senior who passed away in 2025 but will not be paid to the estate of a senior who died in 2024.
Eligibility
To qualify for the refund, you need to meet all the following criteria:
- be 65 or older in the taxation year
- report income on line 14600 of their T1 income tax return in the taxation year
- have provincial income tax payable on line 42800 in the taxation year