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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.

Ontario Tax Reduction

Ontario Taxation Act, 2007 s. 20

	available to low income individuals and families
	amount received depends on ON tax otherwise payable
	amounts for dependent children and dependants with a mental or physical infirmity must be claimed by the spouse with higher net income for tax purposes
	cannot exceed ON tax payable (not refundable)

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.

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.

Seniors' Public Transit Tax Credit - new for 2017

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 Trillium Benefit (OTB)

Tax Tip: File a tax return even if you have no income, to get the refundable tax credits.

Prior Refundable Tax Credits

Ontario Energy and Property Tax Credit (replaced by OTB)

The Ontario 2010 Budget proposed to convert the Property Tax Credit to the Energy and Property Tax Credit, which would be paid quarterly like the Sales Tax Credit, beginning in 2011, based on 2010 tax returns.

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.

Ontario Sales Tax Credit (OSTC) (being replaced by OTB)

	tax-free payment of up to $260 annually for each adult and child in low-and middle-income families
	reduced by 4% of adjusted family net income over $20,000 for single people, and over $25,000 for families
	paid quarterly, combined with the GST/HST credit, starting July 2010

Ontario Property Tax Credit (replaced by Energy and Property Tax Credit)

	based on occupancy cost - property tax paid, or 20% of rent paid
	credit of up to $250 for non-seniors or $625 for seniors, plus 10% of occupancy cost
	credit would not exceed occupancy cost, and would be subject to a maximum of $900 for non-seniors and $1,025 for seniors
	adjusted by 2% of adjusted family net income over $20,000 for single people and over $25,000 for families
	refundable, and claimed on the personal income tax return, for the 2010 tax year

Ontario Budget Website information:

Ontario Energy and Property Tax Credit - from 2010 budget

Property Tax Credit (2009 was last year)

	for residents of Ontario who are property owners or renters aged 16+ on December 31 of the tax year
	for rent or property tax paid in Ontario in the year

Sales Tax Credit (2009 was last year)

	for taxpayer & spouse, plus
	each dependent child aged 18 or less

The two credits are combined, and amount received depends on:

	individual or family net income for tax purposes
	amount of rent or property tax paid
	age (under or over 65)

Revised: July 17, 2018

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