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Ontario Personal Tax Credits

Non-Refundable Personal Tax Credits Tables - federal & all provinces and territories

Ontario Non-Refundable Personal Tax Credits

Dividend Tax Credits

Ontario Low-income Individuals and Families (LIFT) Tax Credit

Ontario Tax Reduction

Refundable Personal Tax Credits

Ontario Seniors Care at Home Refundable Tax Credit - new for 2022

Ontario Staycation Refundable Tax Credit - for 2022 tax year only

Ontario Seniors' Home Safety Refundable Tax Credit - for 2021/2022 only

Ontario Jobs Training Refundable Tax Credit - for 2021/2022 only

Ontario Childcare Access and Relief from Expenses (CARE) Tax Credit

Seniors' Public Transit Tax Credit

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

 

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.

Dividend Tax Credits

Ontario Low-income Individuals and Families (LIFT) Tax Credit - also known as Low-Income Workers Tax Credit

Ontario Tax Reduction - Form ON428 Line 80

Ontario Taxation Act, 2007 s. 20

The amounts that can be claimed for the tax reduction are increased by inflation each year in the same manner as other Ontario tax credits. The amounts for 2024 are:

The above amounts are totalled and then doubled. The amount that can be claimed is the doubled amount less the Ontario tax after surtax. The result cannot be negative.

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. The result of the calculation is on Line 80.

For information from the Government of Ontario, see Ontario Tax Reduction.

Ontario Refundable Tax Credits

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.

Ontario Seniors Care at Home Refundable Tax Credit

Ontario Taxation Act, 2007 s. 103.0.6

Note:  Whether the senior lives at home, with someone else, or in a care home does not affect eligibility for this credit.

This tax credit is included in the Detailed Canadian Tax & RRSP Savings Calculator, and is based on the total medical expenses and the age of the individual.  No additional input is required.

See Ontario Seniors Care at Home Tax Credit on the Ontario website.

Ontario Staycation Refundable Tax Credit

Taxation Act, 2007 s. 103.0.5(5)

See Ontario Staycation Tax Credit on the Ontario website.

Ontario Seniors' Home Safety Refundable Tax Credit

Jobs Training Refundable Tax Credit

Ontario Childcare Access and Relief from Expenses (CARE) Tax Credit

Seniors' Public Transit Tax Credit

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

Ontario Sales and Property Tax 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 (pdf) - from 2010 budget - see page number 159 (page 185 of the pdf).

Revised: September 28, 2025