Ontario Personal Tax Credits
Ontario Non-Refundable Personal Tax Credits
For information on the amounts of most non- refundable tax credits available to Ontario residents, see the non-refundable personal tax credits tables.
The tax reduction cannot be claimed by an individual who was not resident in Canada at the beginning of the year. Thus, it is not available to new immigrants.
The tax reduction for dependents under age 19 is not shown on the Ontario TD1 forms, so employees or pensioners will have to provide the employer or payer with a written request to include such amounts.
See Canada Revenue Agency (CRA) form ON428 from the Ontario General Income Tax and Benefit Package page for detailed calculation.
These are refundable to an individual even if no income tax was paid.
Every individual's situation is different, so check CRA form ON479 from the Ontario General Income Tax and Benefit Package page to see if you qualify for these credits.
Taxation Act, 2007 s. 103.0.5(5)
Seniors' Public Transit Tax Credit - new for 2017
Ontario Trillium Benefit (OTB) and Ontario Senior Homeowners' Property Tax Grant (OSHPTG)
Tax Tip: File a tax return even if you have no income, to get the refundable tax credits.
Prior Refundable Tax Credits
Children's Activity Tax Credit - eliminated for 2017 and later taxation years
Healthy Homes Renovation Tax Credit - eliminated for 2017 and later taxation years
Ontario Energy and Property Tax Credit
See also:Provincial tax credits paid with the GST/HST credit
The Ontario 2009 Budget replaced the combined Sales and Property Tax Credit with two separate credits, the Sales Tax Credit and Property Tax Credit. They were both then replaced by Ontario Trillium Benefit.
Ontario Budget Website information:
Ontario Energy and Property Tax Credit - from 2010 budget
Revised: November 19, 2022
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