How Does It Work?
Ontario residents can claim 20% of their eligible 2022 accommodation expenses, up to the maximum expense limit of $1,000 as an individual or $2,000 as a family, when filing their personal Income Tax and Benefit Return for 2022.
You must keep your detailed receipts for any eligible expenses. Receipts should include all of the following information:
- the location of the accommodation
- the amount that can reasonably be considered to be for the accommodation portion of a stay
- the GST/HST paid
- the date of the stay
- the name of the payor
The tax credit only applies to leisure stays between January 1, 2022, and December 31, 2022, regardless of the timing of payment for the stays. The tax credit does not apply to business travel.
To find out who is eligible, conditions, and how to claim the credit, you can visit the Government of Ontario’s website.