The Ontario government claims the credit will provide estimated $ 270 million in support to approximately 1.85 million Ontario families. Photo by David Tuan Bui.

Residents of Ontario can claim 20% of their eligible accommodation costs in 2022 if they lived in the province by December 31 of this year.

Expenses of up to $ 1,000 as an individual or $ 2,000 if you have a spouse, common-law partner or eligible children, to recover up to $ 200 as an individual or $ 400 as a family can be claimed.

You can claim the Ontario tax credit for accommodation costs for a leisure stay of less than one month in Ontario, in short-term accommodation or camping accommodation, such as:

  • Hotel

  • motel

  • appeal

  • lodge

  • establishment of guest rooms

  • chalet

  • camping

Short-term accommodation usually does not include timeshare agreements or a stay on a boat, train, or other vehicle that may be self-propelled.

The tax credit only applies to leisure stays between January 1 and December 31 of this year, regardless of the time of payment for stays. The tax credit does not apply to business trips.

Accommodation costs must also:

  • were paid by you, your spouse or common-law partner, or your eligible child, as shown on an itemized receipt

  • were subject to the Goods and Services Tax (GST) / Harmonized Sales Tax (HST), as shown on an itemized receipt

  • not have been reimbursed to you, your spouse or common-law partner, or your eligible child, by anyone, including a friend or employer

As long as all other conditions are met, you can claim any of the following expenses:

  • accommodation for a single trip or multiple trips, up to a maximum spending limit of $ 1,000 as an individual or $ 2,000 as a family

  • accommodation booked either directly with the host or via an online hosting platform

  • the share of expenditure that is necessary to access housing

  • the accommodation part of an organized travel expense

You should keep your itemized receipts for all eligible expenses you incur. These receipts must include at least all of the following information:

  • the location of the accommodation

  • the amount that can reasonably be considered to be for the accommodation part of a stay

  • GST / HST paid

  • the date of stay

  • the name of the payer

You can claim the credit on your 2022 personal income tax and benefit return.

The Ontario Tourist Tax Credit is a refundable personal income tax credit. This means that if you are eligible, you can claim this tax credit whether or not you are liable for income tax for 2022.

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