The following measures are effective for 2017:
  • Your tuition, education, and textbook amounts (line 323) - As of January 1, 2017, the federal education and textbook amounts have been eliminated. The eligibility criteria for the tuition amount has been enhanced under certain conditions to include fees paid for occupational skills course that are not at the post-secondary level.
  • Public transit amount (line 364) - As of July 1, 2017, this amount has been eliminated.
  • Children's arts amount (line 370) - As of January 1, 2017, this amount has been eliminated.
  • Children's fitness tax credit (lines 458 and 459) - As of January 1, 2017, this credit has been eliminated.
  • Disability tax credit (DTC) certification - As of March 22, 2017, nurse practitioners have been added to the list of medical practitioners who may certify eligibility of a person for the DTC. See Guide RC4064, Disability Related Information.
  • Medical expenses (lines 330 and 331) - Individuals who need medical intervention to conceive a child are eligible to claim the same expenses as individuals with medical infertility. You can also request an adjustment to claim such medical expenses on any income tax return for the 10 previous calendar years.
  • Scholarships, fellowships, bursaries, and artists' project grants exemption (line 130) - The eligibility for the exemption has been enhanced under certain conditions to include scholarships and bursaries received for occupational skills courses that are not at the post-secondary level.
  • Canada caregiver amount - The Canada caregiver amount has replaced the family caregiver amount, the amount for infirm dependants age 18 or older (line 306), and the caregiver amount (line 315). You could be entitled to claim this amount in the calculation of certain non-refundable tax credits if the person you are making the claim for has an impairment in physical or mental functions. For more information, see the Canada caregiver amount.
  • The Ontario Seniors' Public Transit Tax Credit (OSPTTC) - Provides eligible seniors with a refundable tax credit calculated as 15% of their expenses for eligible public transit services, starting in 2017. You are eligible to claim the OSPTTC for a tax year if you were 65 at the beginning of that year and you resided in Ontario at the end of the year. The credit can be claimed on your income tax and benefit return. The maximum amount of expenses that a senior can claim is $3,000, for a maximum credit of $450. Due to the mid-year start, the maximum amount of expenses that a senior can claim in 2017 will be $1,500, for a maximum credit of $225. For 2017, only expenses incurred from July 1, 2017 to December 31, 2017 will be eligible. After 2017, you will be able to claim the full year's eligible expenses on that year's income tax and benefit return, subject to the maximum.

    For more information on the above changes you can visit Canada Revenue Agencies Website:
    http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/whtsnw-eng.html