You can choose who gets the Ontario seniors care at home tax credit based on who is claiming the medical receipts.
As per the CRA:
If you had a spouse or common-law partner who died before December 31, 2023, and who was 69 years of age or older on December 31, 2022, you can claim this credit regardless of your age, if you meet all of the other conditions above. In that situation, do not enter their net income on line 6 of Form ON479. If your spouse or common-law partner died on December 31, 2023, include their net income in the calculation of your family's net income on line 6 of Form ON479.
If you are preparing a return for a resident of Ontario who died in 2023 and who was 69 years of age or older on December 31, 2022, you can claim this credit on their final return if they meet all of the other conditions above. In that situation, do not enter the surviving spouse's or common-law partner's net income on line 6 of Form ON479, unless the person died on December 31, 2023.
