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Policy Forum: Federal Tax Credits for Long-Term Home Care—Are They Meeting the Needs of Canadian Seniors?

Raymond Li

Canadian Tax Journal2026https://doi.org/10.32721/ctj.2026.74.1.pf.liarticle
ABDC A*
Weight
0.50

What the paper says

Canada's continuing shortage of facility-based long-term care has shifted needs toward care delivered at home. This article assesses the full-time attendant at home tax credit and the home accessibility tax credit and finds that current design features—namely, non-refundability and the home ownership requirement—systematically underserve low-income seniors and their informal caregivers. The author recommends making the credits refundable for low-income seniors and caregivers, extending eligibility to senior renters, and introducing landlord incentives for accessibility retrofits.

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https://doi.org/https://doi.org/10.32721/ctj.2026.74.1.pf.li

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@article{raymond2026,
  title        = {{Policy Forum: Federal Tax Credits for Long-Term Home Care—Are They Meeting the Needs of Canadian Seniors?}},
  author       = {Raymond Li},
  journal      = {Canadian Tax Journal},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.32721/ctj.2026.74.1.pf.li},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.