5006-C ON428 (Page 1 of 3) T1 General - 2009 Ontario Tax Complete this form and attach a copy of it to your return. For details, see the forms book. Step 1 - Ontario non-refundable tax credits Line 5605: For internal use only Line 1 and line 5804: Basic personal amount claim $8,881 ^ Line 2 and 5808 Age amount (if born in 1944 or earlier) (use provincial worksheet) (maximum $4,336) ^ Spouse or common-law partner amount Base amount $8,295.00 Minus: his or her net income from page 1 of your return ^ Line 3 and line 5812: Result: (if negative, enter "0") (maximum $7,541) ^ Line 4 and line 5816: Amount for an eligible dependant (use provincial worksheet) ^ Line 5 and line 5820: Amount for infirm dependants age 18 or older (use provincial worksheet) ^ Canada Pension Plan or Quebec Pension Plan contributions: Line 6 and line 5824: (amount from line 308 of your federal Schedule 1) ^ Line 7 and line 5827: (amount from line 310 of your federal Schedule 1) ^ Line 8 and line 5832: Employment Insurance premiums (amount from line 312 of your federal Schedule 1) ^ Line 9 and line 5833: Adoption expenses (see line 5833 in the forms book) ^ Line 10 and line 5836: Pension income amount (maximum $1,228) (see line 5836 in the forms book) ^ Line 11 and line 5840: Caregiver amount (use provincial worksheet) ^ Line 12 and line 5844: Disability amount (for self) (see line 5844 in the forms book) ^ Line 13 and line 5848: Disability amount transferred from a dependant (use provincial worksheet) ^ Line 14 and line 5852: Interest paid on your student loans (amount from line 319 of your federal Schedule 1) ^ Line 15 and line 5856: Your tuition and education amounts [attach Schedule ON(S11)] ^ Line 16 and line 5860: Tuition and education amounts transferred from a child ^ Line 17 and line 5864: Amounts transferred from your spouse or common-law partner [attach Schedule ON(S2)] ^ Line 18 and line 5868: Medical expenses (see line 5868 in the forms book) ^ Line 19 Enter $2,010 or 3% of net income from line 236 of your return, whichever is less. ^ Line 20: Line 18 minus line 19 (if negative, enter "0") = ^ Line 21 and line 5872: Allowable amount of medical expenses for other dependants calculated for line 5872 on the Provincial Worksheet ^ Line 22 and line 5876: Add lines 20 and 21. = ^ Line 23 and line 5880: Add lines 1 to 17 and line 22. = ^ Line 24: Non-refundable tax credit rate 6.05% Line 25 and Line 5884: Multiply line 23 by line 24. = ^ Donations and gifts: Line 26: Amount from line 345 of your federal Schedule 9 ^ multiplied by 6.05% = ^ Line 27: Amount from line 347 of your federal Schedule 9 ^ multiplied by 11.16% = ^ Line 28: and line 5896: Add lines 26 and 27. = ^ line 29 and line 6150: Add lines 25 and 28. Ontario non-refundable tax credits = ^ Enter this amount on line 41. Go to Step 2 on the next page 5006-C ON428 (Page 2 of 3) Step 2 - Ontario tax on taxable income Line 30: Enter your taxable income from line 260 of your return. If this amount is more than $20,000, you must complete Step 7, Ontario Health Premium. Use the amount at line 30 to determine which ONE of the following columns you have to complete. *** Transcriber's Note: Use column 1 if the amount on line 30 is $36,848 or less. Use column 2 if the amount on line 30 is more than $36,484, but not more than $73,698. Use column 3 if the amount on line 30 is more than $73,698. *** Column 1 Line 31: Enter the amount from line 30 above ^ Line 32: 0.00 Line 33: Line 31 minus 0.00 (cannot be negative) = ^ Line 34: Rate 6.05% Line 35: Multiply line 33 by 6.05% = ^ Line 36: 0.00 Line 37: Add lines 35 plus 0.00. Ontario tax on taxable income = ^ Go to Step 3 Column 2 Line 31: Enter the amount from line 30 above ^ Line 32: 36,848.00 Line 33: Line 31 minus 36,848.00 (cannot be negative) = ^ Line 34: Rate 9.15% Line 35: Multiply line 33 by 9.15% = ^ Line 36: 2,229.00 Line 37: Add line 35 plus 2,229.00. Ontario tax on taxable income = ^ Go to Step 3 Column 3 Line 31: Enter the amount from line 30 above ^ Line 32: 73,698.00 Line 33: Line 31 minus 73,698.00 (cannot be negative) = ^ Line 34: Rate 11.16% Line 35: Multiply line 33 by 11.16% = ^ Line 36: 5,601.00 Line 37: Add line 35 plus 5,601.00. Ontario tax on taxable income = ^ Go to Step 3 Step 3 - Ontario tax Line 38: Enter your Ontario tax on taxable income from line 37. ^ Line 39 and line 6151: Enter your Ontario tax on split income from Form T1206. ^ Line 40: Add lines 38 and 39. = ^ Line 41: Enter your Ontario non-refundable tax credits from line 29. ^ Line 42 and line 6152: Ontario dividend tax credit: Credit calculated for line 6152 on the Provincial Worksheet ^ Line 43 and line 6153: Ontario overseas employment tax credit: Amount from line 426 of federal Schedule 1 ^ multiplied by 38.5% = ^ Line 44 and line 6154: Ontario minimum tax carryover: Amount from line 427 of the federal Schedule 1 ^ multiplied by 40.33% = ^ Line 45: Add lines 41 to 44. = ^ Line 46: Line 40 minus line 45 (if negative, enter "0") = ^ Line 47: Ontario additional tax for minimum tax purposes: Amount from line 95 of Form T691 ^ multiplied by 40.33% = ^ Line 48: Add lines 46 and 47. = ^ Ontario surtax Line 49: (Line 48 ^ minus $4,257) multiplied by 20% (if negative, enter "0") = ^ Line 50 (Line 48 ^ minus $5,370) multiplied by 36% (if negative, enter "0") = ^ Line 51: Add lines 49 and 50. = ^ Line 52: Add lines 48 and 51. = ^ If you are not claiming an Ontario Tax Reduction and the credits in Steps 5 and 6, enter the amount from line 52 on line 67 and complete Step 7. Otherwise, continue below. Step 4 - Ontario Tax Reduction Line 53: Basic reduction $205.00 If you had a spouse or common-law partner on December 31, 2009, only the individual with the higher net income can claim the amounts on lines 54 and 55. Line 54: Reduction for dependent children born in 1991 or later Line 6269: Number of dependent children ^ multiplied by $379 = ^ Line 55: Reduction for disabled or infirm dependants (see line 55 in the forms book) Line 6097: Number of disabled or infirm dependants ^ multiplied by $379 = ^ Line 56: Add lines 53, 54, and 55. = ^ Line 57: Enter the amount from line 56. ^ multiplied by 2 = ^ Line 58: Enter the amount from line 52. ^ Line 59: Line 57 minus line 58 (if negative, enter "0") Ontario Tax Reduction claimed = ^ Line 60: Line 52 minus line 59 (if negative, enter "0") = ^ Go to Step 5 on the next page 5006-C ON428 (Page 3 of 3) Line 61: Enter the amount from line 60 on the previous page. ^ Step 5 - Ontario foreign tax credit Line 62: Enter the Ontario foreign tax credit from Form T2036. ^ Line 63: Line 61 minus line 62 = ^ Go to Step 6 Step 6 - Ontario labour sponsored investment fund (LSIF) tax credit Line 64 and line 6275: Total cost of shares from boxes 02 and 04 of LSIF tax credit certificate(s) Box A: ^ multiplied by 15% = (maximum $1,125) ^ Line 65 and line 6276: Total cost of ROIF eligible shares from boxes 03 and 05 of LSIF tax credit certificate(s) Box B: ^ multiplied by 5% = (maximum $375) ^ Line 66: Add lines 64 and 65. LSIF tax credit = ^ Line 67: Line 63 minus line 66 (if negative, enter "0") = ^ Go to Step 7 Step 7 - Ontario Health Premium Line 68: If your taxable income (from line 30) is not more than $20,000, enter "0". Ontario Health Premium ^ Otherwise, enter the amount calculated in the chart below. Line 69: Add lines 67 and 68. Ontario tax = ^ Enter the result on line 428 of your return. Ontario Health Premium Chart Line 1: Enter your taxable income from line 30. ^ Use the amount on line 1 to find the row that applies to you. - If there is an Ontario Health Premium amount in your row, enter that amount on line 68 above. - Otherwise, you have to complete the calculation in your row. Enter your taxable income in the first box, complete the calculation, and enter the result on line 68 above. *** Transcriber's Note: To complete your calculation, use your taxable income of not more than $20,000 to more than $200,600, please refer to the 11 rows below to get your Ontario Health Premium and enter your result on line 68 above. *** Ontario Health Premium: Row 1: Taxable Income not more than $20,000 Enter $0 on line 68 above. Row 2: more than $20,000, but not more than $25,000 Taxable Income ^ minus $20,000 = ^ multiplied by 6% = $^ Enter the result on line 68 above. Row 3: Taxable Income more than $25,000, but not more than $36,000 Enter $300 on line 68 above. Row 4: more than $36,000, but not more than $38,500 Taxable Income ^ minus $36,000 = ^ multiplied by 6% = ^ plus $300 = $^ Enter the result on line 68 above. Row 5: Taxable Income more than $38,500, but not more than $48,000 Enter $450 on line 68 above. Row 6: more than $48,000, but not more than $48,600 Taxable Income ^ minus $48,000 = ^ multiplied by 25% = ^ plus $450 = $^ Enter the result on line 68 above. Row 7: Taxable Income more than $48,600, but not more than $72,000 Enter $600 on line 68 above. Row 8: more than $72,000, but not more than $72,600 Taxable Income ^ minus $72,000 = ^ multiplied by 25% = ^ plus $600 = $^ Enter the result on line 68 above. Row 9: Taxable Income more than $72,600, but not more than $200,000 Enter $750 on line 68 above. Row 10: more than $200,000, but not more than $200,600 Taxable Income ^ minus $200,000 = ^ multiplied by 25% = ^ plus $750 = $^ Enter the result on line 68 above. Row 11: Taxable Income more than $200,600 Enter $900 on line 68 above.