Ontario retirement planning

Retiree Handbook

A practical, readable guide for retirement decisions in Ontario.

Chapter 12 of 13

Useful official sources

Direct links to trusted federal, provincial, municipal, health, legal, and tax information.

Version 6.3Updated July 15, 2026

Government programs, benefit amounts, income thresholds, tax rules and application procedures can change. Use the following official sources to verify current information before making financial, tax, legal, healthcare or estate-planning decisions.

12.1 Canada Revenue Agency — Tax and Registered Plans

Canada Revenue Agency: https://www.canada.ca/en/revenue-agency.html

Use CRA resources for RRSPs, RRIFs, TFSAs, FHSAs, tax credits, medical expenses, investment income, withholding tax, the Principal Residence Exemption, change-in-use rules and the tax treatment of registered plans at death.

12.2 Service Canada — CPP, OAS and Income-Tested Benefits

Public pensions: https://www.canada.ca/en/services/benefits/publicpensions.html

Use Service Canada and Employment and Social Development Canada resources for CPP, OAS, GIS, the Allowance, the Allowance for the Survivor, CPP pension sharing, credit splitting and current benefit amounts.

12.3 Government of Ontario — Seniors’ Benefits and Healthcare

Government of Ontario seniors’ services: https://www.ontario.ca/page/seniors

Use Ontario government resources for drug coverage, dental care, assistive devices, low-income benefits, property-tax credits, long-term care, home care, powers of attorney, capacity and guardianship.

Prescription drugs and dental care

The Trillium Drug Program is primarily relevant before age 65 or to people who do not otherwise receive comprehensive public drug coverage and have high eligible drug costs relative to household income. Most seniors should first review their Ontario Drug Benefit coverage, formulary status, Limited Use requirements and Exceptional Access options.

Income and tax-related programs

Health, assistive devices and long-term care

• Retirement homes: https://www.ontario.ca/page/find-retirement-home

12.4 Ontario Health atHome — Home Care and Long-Term-Care

Placement

Ontario Health atHome: https://www.ontariohealthathome.ca/

Ontario Health atHome coordinates assessments and access to publicly funded home and community care, including nursing, personal support, rehabilitation and long-term-care-home placement.

    •   Home-care services:
        https://www.ontariohealthathome.ca/home-care/•   Long-term-care placement:
        https://www.ontariohealthathome.ca/long-term-care/•   Find a local Ontario Health atHome office:
        https://www.ontariohealthathome.ca/contact/

Service availability, assessment outcomes and waiting times vary by region. Begin the assessment process before a crisis whenever possible.

12.5 211 Ontario — Local Community and Seniors’ Services

211 Ontario: https://211ontario.ca/

Call 2-1-1 or use the online search service for free referrals to local:

  • seniors’ programs;
  • meals and food support;
  • transportation;
  • caregiver and respite services;
  • adult day programs;
  • housing assistance;
  • mental-health and social services;
  • property-tax and utility assistance; and
  • community legal resources.

Services and eligibility differ by municipality and region.

12.6 Municipal and Regional Programs

Municipal property-tax deferrals, rebates, utility assistance and accessibility programs vary across Ontario. Search both:

  1. the website of the city, town or township where the property is located; and
  2. the applicable upper-tier region or county, where one exists.

Ontario municipal directory: https://www.ontario.ca/page/list-ontario-municipalities

Suggested search terms include:

  • “senior property tax deferral”;
  • “low-income senior property tax rebate”;
  • “property tax increase cancellation”;
  • “water rebate for seniors”;
  • “utility assistance”; and
  • “accessibility renovation grant.”

Confirm whether relief is a grant, rebate or repayable deferral. A tax deferral may accumulate interest, create a lien against the property and become repayable on sale or death.

12.7 Powers of Attorney, Capacity and Guardianship

Ontario Office of the Public Guardian and Trustee: https://www.ontario.ca/page/office-public-guardian-and-trustee

Use these resources for general information about powers of attorney, substitute decision-making, capacity assessments and guardianship.

Government forms and guides are useful starting points but may not address family conflict, complex assets, business ownership, blended families or specialized restrictions. Obtain Ontario legal advice when the circumstances are not straightforward.

12.8 Financial, Pension and Insurance Regulation

Financial Services Regulatory Authority of Ontario — FSRA: https://www.fsrao.ca/

Use FSRA resources for Ontario-regulated pensions, insurance agents, mortgage brokers, credit unions and locked-in retirement accounts.

Canadian Investment Regulatory Organization — CIRO: https://www.ciro.ca/

Canadian Securities Administrators — National Registration Search: https://info.securities-administrators.ca/nrsmobile/nrssearch.aspx

Check the registration and disciplinary history of both the individual advisor and the firm before transferring money or purchasing an investment.

12.9 Fraud Prevention and Reporting

Canadian Anti-Fraud Centre: https://antifraudcentre-centreantifraude.ca/

Canadian Centre for Cyber Security: https://www.cyber.gc.ca/en

Competition Bureau fraud resources: https://competition-bureau.canada.ca/fraud-and-scams

Contact the relevant bank or investment firm immediately when money, account access or personal information may be at risk. Ask the institution about transaction holds, password resets, account alerts and Trusted Contact Person procedures.

Call local police when there is an immediate threat or financial loss. Report identity theft and compromised identification to the relevant government agencies and credit bureaus.

12.10 United States Travel, Tax and Snowbird Rules

Internal Revenue Service — IRS: https://www.irs.gov/

Use IRS resources to verify the U.S. substantial presence test, closer-connection filing requirements and U.S. estate-tax rules.

U.S. tax residency, Canadian provincial health-coverage residency and travel-insurance trip limits are separate tests. Meeting one rule does not guarantee compliance with the others.

Use a qualified Ontario estates lawyer and, where needed, a Canadian tax professional for:

  • wills and multiple-will planning;
  • affidavits of execution;
  • Continuing Powers of Attorney for Property;
  • Powers of Attorney for Personal Care;
  • Alter Ego and Joint Partner Trusts;
  • joint ownership with adult children;
  • private-company shares and shareholder loans;
  • disabled-beneficiary and Henson trust planning;
  • probate and Estate Administration Tax;
  • RRSP and RRIF taxation at death;
  • cottage and rental-property capital gains;
  • charitable giving;
  • cross-border assets; and
  • final and estate tax returns.

Law Society of Ontario — lawyer and paralegal directory: https://lso.ca/public-resources/finding-a-lawyer-or-paralegal

Chartered Professional Accountants of Ontario: https://www.cpaontario.ca/

Confirm the professional’s specific experience with Ontario retirement, elder-law, estate and cross-border matters. Professional status alone does not establish expertise in every subject.

Source-verification practice

For every government amount or threshold used in this handbook:

  • record the official page title and URL;
  • record the date checked;
  • identify the applicable tax year, benefit quarter or program year;
  • retain a copy or screenshot when the figure affects an important decision; and
  • recheck the information before applying, withdrawing funds, transferring property or signing legal documents.

The links in this section were reviewed on July 13, 2026. Government agencies may reorganize pages or change URLs without notice.

Educational guide only. Rules and benefit amounts change. Confirm important decisions with official sources and qualified professionals.