An H&R BLOCK guide titled "Ontario Provincial Supplement 2011" (c) H&R Block Canada, Inc. 2011, makes the same claim as the UFile guide, above, in discussing the Ontario tax credits under the sub-category of "Long Term Care Homes", 75% of total payments. Url: http://www.scribd.com/doc/68276090/Hr-Block-Ops, accessed Sat, 17 Mar 2012. See page 23 of the pdf file (page 19 of the document). "Seniors who reside in nursing homes that receive a partial government subsidy and pay full municipal or school taxes (eg, a PRIVATE long term care home) may claim the Ontario Property Tax Credit in respect of their accommodation costs. The amount they may claim must be based on the portion of the payments that are not subsidized and are in respect of actual occupancy of the home. Costs for housekeeping, meals or other services cannot be included. If the nursing home cannot provide a breakdown, the Ontario Ministry of Finance will accept a figure of 75% of the total payments for the purpose of the occupancy cost." UFile guide [for tax year 2010?]: If you lived in a long term care home (e.g., nursing home, ...), and the institution paid full municipal and school taxes (e.g., a private long term care home), your occupancy cost must not include any amounts paid for anything other than rent. If the nursing home does not break down the cost of room and board (meals, laundering or other services) on your receipt, you can claim an amount of up to 75% of your total payments as rent.