The Ontario children’s activity tax credit (line 6309) and the Ontario healthy homes renovation tax credit (line 6311) have been eliminated.
In addition, taxpayers who reside in Ontario at the end of the current taxation year, who were at least 65 years old on the last day of the preceding taxation year and who paid an amount for their use of public transit services are entitled to a new refundable tax credit, i.e. the Ontario seniors’ public transit tax credit (line 6305).
Note that the public transit amount is eliminated as of July 1, 2017. Therefore, for 2017, only fees paid for the use of commuter public transit services for the period from January 1, 2017, to June 30, 2017, are eligible for the public transit amount.