Proposed elimination of the Public Transit Tax Credit for amounts paid for eligible transit passes that are for the use of public transit services after June 2017.
Individuals can claim a 15% credit on their federal income tax returns for public transit passes for themselves, a spouse or common-law partner, and dependent children under age 19.
ETS advises pass holders to keep BOTH their expired passes and sales receipt in order to meet the Canada Revenue Agency requirements for claiming the tax credit. ETS and our sales agents cannot re-issue receipts so be sure to get yours at the time of purchase.
The tax credit for public transit passes is a non-refundable tax credit for the cost of buying a monthly (or longer duration) pass for commuting on buses, streetcars, subways, commuter trains and ferries.
You will be able to claim the tax credit for public transit passes on your income tax return for the amounts you have paid for travel that occurs during the tax year.
- an indication that it is a monthly (or longer duration) pass;
- the date or period for which the pass is valid;
- the name of the transit authority or organization issuing the pass;
- the amount paid for the pass; and,
- the identity of the rider.
Cancelled cheques or credit card statements (along with expired passes) can be used in lieu of a receipt to support your claim.
You will not need to submit any documentation when you file your return, but you must keep it in case the Canada Revenue Agency (CRA) asks for it in verifying your claim.
You can claim the full amount paid for your transit pass, or for the cost of passes for multiple transit systems (see question 5 below).
The tax credit is a non-refundable tax credit, which means that the amount you claim is multiplied by the lowest personal income tax rate for the year and is then deducted from your tax otherwise payable.
Yes, you can claim the full amount of any combination of transit passes.
Yes, you can claim the tax credit for public transit passes on behalf of your spouse, common law partner, and your children under the age of 19, to the extent that these amounts have not already been claimed.
As long as you keep your receipt and your pass, you can claim amounts you have paid for travel.
ETS does not replace lost, stolen or confiscated passes. If you feel your pass was confiscated in error, an appeal can be filed with ETS Security.
- Adult Monthly Pass
- Student School Monthly Pass
- Post Secondary Student Monthly Pass
- Senior Monthly Pass
- Senior Annual Pass
- Low Income Senior Annual Pass
- DATS Monthly Pass
- AISH Monthly Pass
- Youth Pass
- Splash & Ride Pass (discontinued in 2010)