Can You Claim Rent on Taxes in Canada? Renter Tax Credits by Province

You can’t deduct the rent on your home on a Canadian federal return: the Income Tax Act treats it as a personal living expense, whatever your income or how long you have rented. What some renters can claim is a provincial credit that uses the rent you paid, filed on the provincial part of your return. And rent becomes partly deductible when you work from home for an employer that requires it or for your own business. This page goes through the provincial renter credits, the federal benefits renters often receive anyway, and the home-office exception; it is one of the Canadian tax deductions and credits in this guide.

Federal level: no rent deduction or rent credit

Two federal payments that many renters receive aren’t tied to rent at all. The Canada Groceries and Essentials Benefit (formerly the GST/HST credit) is paid quarterly to lower- and modest-income households once they file a return. The Canada Workers Benefit is a refundable credit for people with low working income, claimed on Schedule 6.

Provincial renter credits

Ontario: the Ontario Energy and Property Tax Credit

Ontario renters can receive the Ontario Energy and Property Tax Credit, which counts 20% of the rent you paid as occupancy cost and is paid monthly as part of the Ontario Trillium Benefit, with a maximum of $1,307 a year for ages 18 to 64 and $1,488 for seniors. You apply by completing Schedule ON-BEN with your return, giving the rent paid and your landlord’s name and address; the Trillium Benefit page covers the income reduction and the payment schedule.

British Columbia: BC Renter’s Tax Credit

BC introduced a refundable Renter’s Tax Credit for the 2023 tax year.

Manitoba: Renters Affordability Tax Credit

Manitoba renamed its Education Property Tax Credit for renters the Renters Affordability Tax Credit starting with the 2025 tax year.

Quebec: the solidarity tax credit

Quebec has no separate renter credit, but its solidarity tax credit combines a housing component, a QST component and a northern-village component in one refundable credit, paid monthly. You claim it on Schedule D of the Quebec TP-1 return, reporting your dwelling; the solidarity credit page has the amounts and income limits.

Saskatchewan

The Saskatchewan Rental Housing Supplement is a provincial program for low-income renters outside the tax system: you apply through the provincial government rather than on your return.

Provinces without a renter credit

Alberta, New Brunswick, Nova Scotia, Prince Edward Island and Newfoundland and Labrador have no credit tied to rent paid. PEI and Nova Scotia do have a general low-income tax reduction, but it applies to homeowners and renters alike and doesn’t depend on rent (PEI’s is refundable, up to $200 for singles and $400 for families).

Summary: where renters can claim

Provincial budgets change these programs from time to time, so the credits on the provincial schedule of your return are the current list. All of them require filing a return, even with little or no income.

When rent is deductible: working from home

Rent becomes partly deductible when part of your home is a workspace:

The share is usually the workspace’s area as a percentage of the home. For an employee the claim can’t exceed the employment income from that job; the eligibility tests, the expenses that count and the T777 calculation are covered in the work-from-home tax deduction for employees. For a sole proprietor, freelancer or contractor, the rules on business-use-of-home expenses (and the limit to business income) are in the home office deduction for the self-employed.

Moving and renting out part of your home

If you moved at least 40 km closer to a new job or school, costs such as cancelling your old lease can be claimed under the moving expenses deduction; ongoing rent at the new place can’t. If you rent out part of the place you live in, the expenses split between rental and personal use and the effect on your principal residence status are covered in renting out part of your home.

Records to keep