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. Weekly passes also qualify, provided the individual purchases at least four consecutive weekly passes that provide the passholder with the right to unlimited public transit use within a period of between five to seven days.

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.