Can I claim the rent I’ve paid in 2023?

Generally speaking, no. You can’t claim a tax credit for the rent you paid during 2023.

There are, as always, some exceptions to this general rule. If you’re eligible for one of the following benefits or credits, then you will be able to claim the rent you paid during 2023 on your return.

This deduction is available to eligible members of the clergy or a religious order, or a regular minister of a religious denomination. The amount of your deduction takes into consideration the rent you paid for your residence during the year. For more information on how to claim this deduction, refer to our help article(s), T1223: Clergy Residence Deduction and TP-76-V: Clergy Residence Deduction (if you’re in Québec).

If you own and operate a business out of your home, or if you’re an employee and your job requires you to have a home office (and you have a completed T2200: Declaration of Conditions of Employment or, if in Québec, a TP-64.3-V: General Employment Conditions form from your employer), you can deduct a portion of the rent you paid that’s related to the workspace that’s used.

This benefit is available to eligible residents of Ontario and is a bundle of three refundable tax credits:

  • Ontario Sales Tax Credit
  • Ontario Energy and Property Tax Credit (OEPT)
  • Northern Ontario Energy Credit (NOEC)

Both OEPT and NOEC are partly based on the rent you paid for the year. For more information on how to claim these credits, refer to our help article on Ontario Benefits.

This tax credit is available to both renters and homeowners in Manitoba and offers a claim of up to $700 on the portion of your rent (or property taxes) that funds the school system. For more information on how to claim this credit, refer to our help article on the Manitoba Education Property Tax Credit.

This tax credit assists low and middle-income Québec families and has three components:

  • housing
  • Québec sales tax (QST)
  • individuals living in northern villages

The first component takes into consideration the rent you paid for the year. For more information on how to claim this tax credit, refer to our help article on the Solidarity tax credit (Schedule D).

This tax credit is available to Québec seniors 70 years and over, allowing them to claim up to 35% of their expenses for required home-support services. The amount you can claim is based on three factors:

  • whether you’re living alone, a dependent senior, or a couple
  • type of dwelling
  • net family income

The type of dwelling factor takes into consideration the rent you paid for the year. For more information on how to claim this credit, refer to our help article, Schedule J: Québec tax credit for home-support services for seniors.