Thank you Susan for your very quick reply !
As explained by the CRA in their instructions (tax guide) for tax year 2023, all (their emphasis) of the following criteria must be met:
1. a taxpayer must be at least age 65 on December 31 2022 (my emphasis)
2. must be an Ontario resident at the end of their tax year (i.e. generally December 31 2023)
3. must have paid eligble amounts in 2023
In my wife's case, she was 64 at the beginning of 2023. Hence my confusion. All other things being the same, she will have this credit for 2024 and future years.
Hopefully this thread will help others, without having to research these details on the CRA's site.
