Public transit credit

You can claim a non-refundable credit for the cost of eligible travel on a local bus, streetcar, subway, commuter train, commuter bus or ferry. It can be claimed by you, your spouse or common-law partner for eligible transit costs incurred by you, your spouse or common-law partner and any dependent children under 19 years of age. An eligible public transit pass is a pass that is valid for a period of at least 28 days of public transit. It also includes electronic payment cards where the cost relates to the use of public transit for at least 32 one-way trips during an uninterrupted period not exceeding 31 days. Short-term passes also qualify where each pass is valid for at least 5 consecutive days of unlimited travel and enough passes are purchased to provide for unlimited travel for at least 20 days in any 28 days period.

If your employer reimburses you for your travel costs, the total eligible costs must be reduced by the amount you receive, unless the amount of the financial assistance is included in your income for tax purposes (as a taxable benefit).

Tax tip: If you want to make a claim for this credit, you must keep your receipts to support the claim. Remember to keep the receipts for all eligible family members. There is no maximum limit to the amount that can be claimed.