Ontario residents can claim 20% of their 2022 accommodation expenses, such as a stay at a hotel, cottage or campground. You can claim eligible expenses of up to $1,000 as an individual or $2,000 if you have a spouse, common-law partner or eligible children, to get back up to $200 as an individual or $400 as a family.
Only one individual per family can claim the credit for the year. Your claim can include the eligible expenses of your spouse or common-law partner and your eligible children. An eligible child is not entitled to claim the credit.
If you do not have a spouse or common-law partner, or eligible child, you can claim your own eligible expenses for the credit.
You can claim the Ontario Staycation Tax Credit for accommodation expenses for a leisure stay of less than a month in Ontario, at a short-term accommodation or camping accommodation, such as a:
- hotel
- motel
- resort
- lodge
- bed-and-breakfast establishment
- cottage
- campground
- vacation rental property
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 accommodation expenses must have been paid by you, your spouse or common-law partner, or your eligible child, and supported by a detailed receipt provided by a supplier registered for the Goods and Services Tax (GST)/Harmonized Sales Tax (HST).
The receipt must have 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 amount of any GST/HST paid
- the date of the stay
- the name of the payor