,9=m,n = ,resid5ts ( ,ont>io #a ,:at's new = #bjaa8 ,! 9come levels & mo/ prov9cial non- refunda# tax cr$it am.ts h 9cr1s$ ac 6! ,ont>io 3sum] price 9dex4 ,! lab\r sponsor$ 9ve/;t fund tax cr$it rate has *ang$ f #aj@3p 6#e@3p4 ,z ( ,july #bjab1 pay;ts =! ,ont>io sales tax cr$it1 ! ,ont>io 5]gy & prop]ty tax cr$it1 &! ,nor!rn ,ont>io 5]gy cr$it w 2 -b9$ z ! ,ont>io ,trillium ,b5efit & w 2 pd mon?ly4 ,= m 9=m,n1 9clud+ h[ 6apply1 r1d pages #aj 6#ab4 ,=m ,,on#dbh1 ,ont>io ,tax1 ,=m ,,on#dgi1 ,ont>io ,cr$its1 & ,=m ,,on-ben1 ,applic,n =! #bjab ,ont>io ,trillium ,b5efit &! ,ont>io ,s5ior ,home[n]s' ,prop]ty ,tax ,grant1 reflect ^! *anges4 #a ,g5]al 9=m,n a#a ,ont>io ,* ,b5efit ,! ,ont>io ,* ,b5efit 7,,ocb7 is a non-taxa# mon?ly pay;t 6help families ) l[ 6mod]ate 9comes provide = _! *n4 ,! ,,ocb &! ,canada ,* ,tax ,b5efit pay;ts >e 2+ deliv]$ tgr ea* mon?4 ,= m 9=m,n ab ! ,,ocb1 see ,booklet ,t#daad1 ,canada ,* ,b5efits4 ,file yr tax return--,y 7& yr sp\se or -mon-law "pn]7 m/ file yr #bjaa tax return7s7 6rcv ! ,,ocb4 ,! am.t ( any ,,ocb pay;ts y >e 5titl$ 6rcv1 />t+ 9 ,july #bjab1 w 2 bas$ on ! 9=m,n y provide on yr return7s74 ,? b5efit is fully fund$ 0! ,prov9ce ( ,ont>io4 ,= specific 9=m,n ab yr b5efit1 3tact ! ,canada ,rev5ue ,ag5cy 7,,cra7 at #a-hjj-chg-aaic or 0teletypewrit] 7,,tty7 at #a-hjj-ffe-jced4 #b ,ont>io ,* ,c>e ,supple;t = b#a ,"w+ ,families ,families ) *n "u sev5 ye>s ( age & born 2f ,july #a1 #bjji1 may al 2 eligi# =a b5efit "u ! ,ont>io ,* ,c>e ,supple;t = ,"w+ ,families 7,,occs74 ,families ) *n born on or af ,july #a1 #bjji1 w n 2 eligi# =! ,,occs b5efits4 ,= m 9=m,n ab ! ,,occs program1 g 6_+www.ontario.ca/revenue_:4 ,ont>io ,opportunities ,fund ,! ,ont>io ,opportunities ,fund gives ,ont>ians a *.e 6directly reduce ! prov9ce's debt4 ,if y want 63tribute 6! ,ont>io ,opportunities ,fund f yr #bjaa tax refund1 -plete ! 8,ont>io ,opportunities ,fund0 >ea on page #d ( yr return4 ,y w 2 issu$ a receipt t c 2 us$ ) yr #bjab return4 ,= m 9=m,n ab gifts 6gov]n;t1 r1d l9e #cdi 9 ! ,g5]al ,9come ,tax & ,b5efit ,guide4 #c ,9=m,n = resid5ts c#a ,yr don,n w n 2 process$ if x is less ?an 4#b1 or if ! refund y h calculat$ is reduc$ 04#b or m :5 yr return is assess$4 ,= m 9=m,n ,if y h "qs ab yr 9come tax return1 visit ! ,,cra ,web site at _+www.cra.gc.ca_: or call ! ,,cra at #a-hjj-iei-hbha4 ,6get =ms1 g 6_+www.cra.gc.ca/forms_: or call #a-hjj-iei-bbba4 ,if y h "qs ab yr ,ont>io cr$it & b5efit pay;ts g 6_+www.cra.gc.ca/benefits_:1 or call ! ,,cra at #a-hgg-fbg-ffde4 ,if y h specific policy or program- relat$ "qs ab ,ont>io tax & cr$its1 g 6_+www.ontario.ca/revenue_: or 3tact ! ,ont>io ,m9i/ry ( ,rev5ue at #a-hff-,,ont-taxs 7#a-hff-ffh-hbig71 or 0teletypewrit] 7,,tty7 at #a-hjj-bfc-gggf4 #d ,-plet+ yr ,ont>io =ms #b ,all ! 9=m,n y ne$ 6calculate yr ,ont>io tax & cr$its is 9clud$ on ! foll[+ pages4 ,y w f9d two copies ( ,=m ,,on#dbh1 ,ont>io ,tax1 ,=m ,,on#dgi1 ,ont>io ,cr$its1 & ,=m ,,on-ben1 ,applic,n =! #bjab ,ont>io ,trillium ,b5efit &! ,ont>io ,s5ior ,home[n]s' ,prop]ty ,tax ,grant1 9 ? book4 ,-plete ! =ms t apply 6y1 & atta* a copy ( ea* 6yr return4 ,= m 9=m,n ab h[ 6apply =! ,ont>io ,trillium ,b5efit &/or ! ,ont>io s5ior home[n]s' prop]ty tax grant1 r1d pages #aj 6#ab4 ,! foll[+ 9=m,n w help y -plete ,=m ,,on#dbh1 ,=m ,,on#dgi & ,=m ,,on-ben4 ,! t]ms .sp\se & .-mon-law ."pn] >e def9$ 9 ! ,g5]al ,9come ,tax & ,b5efit ,guide4 ,=! purposes (! ,ont>io tax reduc;n 7,=m ,,on#dbh71 ! t]m .dep5d5t .* ref]s 6a * born 9 #aiic or lat] ( :om y >e a #e ,9=m,n = resid5ts a#b p>5t & :o1 9 #bjaa1 liv$ ) y & 0 resid5t 9 ,canada4 ,a * = :om any"o claims an am.t = an eligi# dep5dant on l9e #ehaf ( ,=m ,,on#dbh may 2 a dep5d5t *4 ,h["e1 a * = :om any"o claims a sp\se or -mon-law "pn] am.t on l9e #ehab1 or rcvs an am.t "u ! f$]al ,*n's ,special ,all[.es ,act1 is n a dep5d5t *4 ,! t]m ..5d (! .ye> m1ns ,decemb] #ca1 #bjaa1 if y 7 a resid5t ( ,ont>io on t date1 ! date y left ,canada if y emigrat$ 9 #bjaa1 or ! date ( d1? =a resid5t ( ,ont>io :o di$ 9 #bjaa4 ,tax ,tip ,_m rules = calculat+ ,ont>io tax >e bas$ on ! f$]al ,9come ,tax ,act4 ,z a result1 y may f9d x easi] 6calculate yr f$]al tax f/4 ,yr total taxes paya# w 2 ! same1 no matt] : tax y calculate f/4 #f ,=m ,,on#dbh1 ,ont>io ,tax b#b ,-plete ,=m ,,on#dbh if y 7 a resid5t ( ,ont>io at ! 5d (! ye> or if y 7 a non-resid5t ( ,canada 9 #bjaa & y e>n$ 9come f employ;t 9 ,ont>io or rcvd 9come f a busi;s )a p]man5t e/abli%;t only 9 ,ont>io4 ,if y _h 9come f a busi;s )a p]man5t e/abli%;t \tside ,ont>io1 -plete ,=m ,t#bbjc1 ,prov9cial & ,t]ritorial ,taxes = #bjaa--,multiple ,jurisdic;ns1 .9/1d .( ,=m ,,on#dbh4 ,/ep #a--,ont>io non-refunda# tax cr$its ,! rules = claim+ ! ,ont>io non- refunda# tax cr$its >e ! same z =! correspond+ f$]al non-refunda# tax cr$its4 ,h["e1 ..! value & calcul,n ( mo/ ,ont>io non-refunda# tax cr$its >e di6]5t f ! correspond+ f$]al .cr$its4 #g ,newcom]s 6,canada & c#b emigrants ,if y prorat$ any (! am.ts y claim$ on l9es #cjj 6#cjf1 #cae1 #caf1 #cah1 #cbd1 & #cbf ( yr f$]al ,s*$ule #a1 y h 6prorate ! correspond+ ,ont>io am.ts on l9es #ehjd 6#ehbj1 #ehdj1 #ehdd1 #ehdh1 #ehfj1 & #ehfd4 ,l9e #ehjd--,basic p]sonal am.t ,claim 4#i1ajd4 ,l9e #ehjh--,age am.t ,y c claim ? am.t if y 7 #fe ye>s ( age or old] on ,decemb] #ca1 #bjaa1 & yr net 9come 7l9e #bcf ( yr return7 is less ?an 4#fb1gbe4 ,if yr net 9come is3 --4#cc1jia or less1 5t] 4#d1dde on l9e #ehjh2 or #h ,9=m,n = resid5ts d#b --m ?an 4#cc1jia b less ?an 4#fb1gbe1 -plete ! calcul,n = l9e #ehjh on ! ,prov9cial ,"w%eet 9 ? book4 ,tax ,tip ,y may 2 a# 6transf] all or "p ( yr age am.t 6yr sp\se or -mon-law "pn] or 6claim all or "p ( 8 or h] age am.t4 ,= m 9=m,n1 r1d l9e #ehfd4 ,l9e #ehab--,sp\se or -mon-law "pn] am.t ,y c claim ? am.t if ! rules >e met = claim+ ! am.t on l9e #cjc ( f$]al ,s*$ule #a & yr sp\se's or -mon-law "pn]'s net 9come 7l9e #bcf ( 8 or h] return1 or ! am.t t x wd 2 if he or %e fil$ a return7 is less ?an 4#h1ejc4 ,-plete ! calcul,n on ,=m ,,on#dbh1 & 5t] ! am.t on l9e #ehab4 #i ,9=m,n = resid5ts e#b ,note ,5t] yr m>ital /atus &! 9=m,n ab yr sp\se or -mon-law "pn] 79clud+ 8 or h] net 9come1 ev5 if x is z]o7 9 ! 8,id5tific,n0 >ea on page #a ( yr return4 --------------------------------------#c ,l9e #ehaf--,am.t = an eligi# dep5dant ,y c claim ? am.t if ! rules >e met = claim+ ! am.t on l9e #cje ( f$]al ,s*$ule #a & yr dep5dant's net 9come 7l9e #bcf ( 8 or h] return1 or ! am.t t x wd 2 if he or %e fil$ a return7 is less ?an 4#h1ejc4 ,-plete ! calcul,n on ,=m ,,on#dbh1 & 5t] ! am.t on l9e #ehaf4 ,note ..,if y 7 a s+le .p>5t on ,decemb] #ca1 #bjaa1 & y *oose 69clude all ,univ]sal ,* ,c>e ,b5efit am.ts y rcvd 9 #bjaa 9 ! 9come ( yr dep5dant1 #aj ,9=m,n = resid5ts a#c 9clude ? am.t 9 ! calcul,n ( 8 or h] net 9come4 ,if y h n alr -plet$ f$]al ,s*$ule #e1 -plete & atta* x 6yr return4 ,l9e #ehbj--,am.t = 9firm dep5dants age #ah or old] ,y c claim ? am.t if ! rules >e met = claim+ ! am.t on l9e #cjf ( f$]al ,s*$ule #a & yr dep5dant's net 9come 7l9e #bcf ( 8 or h] return1 or ! am.t t x wd 2 if he or %e fil$ a return7 is less ?an 4#aj1cia4 ,-plete ! calcul,n = l9e #ehbj on ! ,prov9cial ,"w%eet 9 ? book4 ,l9e #ehbd--,,cpp or ,,qpp 3tribu;ns "? employ;t ,5t] on ? l9e ! am.t y claim$ on l9e #cjh ( yr f$]al ,s*$ule #a4 #aa ,l9e #ehbh--,,cpp or ,,qpp b#c 3tribu;ns on self-employ;t & o!r e>n+s ,5t] on ? l9e ! am.t y claim$ on l9e #caj ( yr f$]al ,s*$ule #a4 ,l9e #ehcb--,employ;t ,9sur.e premiums "? employ;t ,5t] on ? l9e ! am.t y claim$ on l9e #cab ( yr f$]al ,s*$ule #a4 ,l9e #ehbi--,employ;t ,9sur.e premiums on self-employ;t & o!r eligi# e>n+s ,5t] on ? l9e ! am.t y claim$ on l9e #cag ( yr f$]al ,s*$ule #a4 ,l9e #ehcc--,adop;n exp5ses ,y c claim eligi# exp5ses 9curr$ 9 ! adop;n (a * less ?an #ah ye>s ( age4 ,! maximum am.t y c claim is 4#aa1ajg #ab ,9=m,n = resid5ts c#c = ea* *1 & y m/ make ! claim 9 ! ye> ! adop;n is f9aliz$ or recogniz$ "u ,ont>io law4 ,! exp5ses t >e eligi# 6be claim$ on l9e #ehcc m/ meet ! rules = claim+ ! am.t on l9e #cac ( f$]al ,s*$ule #a4 ,two adoptive p>5ts c split ! claim = adop;n exp5ses z l;g z ! total am.t claim$ 0bo? p>5ts = ea* * is n m ?an ! maximum t cd 2 claim$ =! * if only "o p]son 7 claim+ = t *4 ,note ,only resid5ts ( ,ont>io >e eligi# = ? am.t4 ,if y >e n a resid5t ( ,ont>io1 y _c claim ? non-refunda# tax cr$it 9 calculat+ yr ,ont>io tax ev5 ?\< y may h rcvd 9come f a s\rce 9side ,ont>io 9 #bjaa4 #ac ,l9e #ehcf--,p5.n 9come am.t d#c ,y c claim ? am.t if y met ! rules = claim+ ! am.t on l9e #cad ( f$]al ,s*$ule #a4 ,! am.t y c claim on l9e #ehcf is ! am.t on l9e #cad ( yr f$]al ,s*$ule #a or 4#a1bei1 :i*"e is .less4 ,note ,only resid5ts ( ,ont>io >e eligi# = ? am.t4 ,if y >e n a resid5t ( ,ont>io1 y _c claim ? non-refunda# tax cr$it 9 calculat+ yr ,ont>io tax ev5 ?\< y may h rcvd 9come f a s\rce 9side ,ont>io 9 #bjaa4 ,l9e #ehdj--,c>egiv] am.t ,y c claim ? am.t if ! rules >e met = claim+ ! am.t on l9e #cae ( f$]al ,s*$ule #a & yr dep5dant's net 9come 7l9e #bcf ( 8 or h] return1 or ! am.t t x wd 2 if he or %e fil$ a return7 is less ?an 4#ah1igb4 #ad ,9=m,n = resid5ts e#c ,-plete ! calcul,n = l9e #ehdj on ! ,prov9cial ,"w%eet 9 ? book4 ,l9e #ehdd--,4abil;y am.t 7= self7 ,y c claim ? am.t if y met ! rules = claim+ ! am.t on l9e #caf ( f$]al ,s*$ule #a4 --,if y 7 ..#ah ye>s ( age or .old] at ! 5d (! ye>1 5t] 4#g1cee on l9e #ehdd4 --,if y 7 .."u #ah ye>s ( .age at ! 5d (! ye>1 y may 2 eligi# 6claim a supple;t up 6a maximum ( 4#d1bij 9 a4i;n 6! 4abil;y am.t ( 4#g1cee4 ,-plete ! calcul,n = l9e #ehdd on ! ,prov9cial ,"w%eet 9 ? book4 #ae ,l9e #ehdh--,4abil;y am.t f#c transf]r$ f a dep5dant ,y c claim ? am.t if ! rules >e met = claim+ ! am.t on l9e #cah ( f$]al ,s*$ule #a4 ,-plete ! calcul,n = l9e #ehdh on ! ,prov9cial ,"w%eet 9 ? book4 ,l9e #eheb--,9t]e/ pd on yr /ud5t loans ,5t] on ? l9e ! am.t y claim$ on l9e #cai ( yr f$]al ,s*$ule #a4 --------------------------------------#d ,l9e #ehef--,yr tui;n & $uc,n am.ts ,-plete ,s*$ule ,,on7,s#aa71 ,prov9cial ,tui;n & ,$uc,n ,am.ts4 ,support+ docu;ts--,if y >e fil+ electronic,y1 keep all yr docu;ts 9 case we ask 6see !m at a lat] date4 ,if y >e fil+ a ..pap] return1 atta* yr -plet$ ,s*$ule .,,on7,s#aa71 b d n s5d yr #af ,9=m,n = resid5ts a#d o!r docu;ts4 ,keep all yr docu;ts 9 case we ask 6see !m at a lat] date4 ,transf]r+ & c>ry+ =w>d am.ts ,y may n ne$ all ( yr #bjaa tui;n & $uc,n am.ts 6reduce yr prov9cial 9come tax 6z]o4 ,9 ? case1 y c .transf] all or "s (! unus$ "p 6."o p]son1 ei 6yr sp\se or -mon-law "pn] 7:o wd claim x on l9e #ehfd7 or 6yr or yr sp\se's or -mon-law "pn]'s p>5t or gr&p>5t 7:o wd claim x on l9e #ehfj74 ,y c only transf] an am.t 6yr p>5t or gr&p>5t1 or yr sp\se's or -mon-law "pn]'s p>5t or gr&p>5t1 if yr sp\se or -mon-law "pn] does n claim an am.t = y on l9e #ehab or #ehfd4 ,-plete ! 8,transf]/,c>ry=w>d ( unus$ am.t0 sec;n ( ,s*$ule ,,on7,s#aa7 6calculate ! prov9cial am.t availa# 6transf]1 z well z ,=m ,t#bbjb1 ,$uc,n & ,textbook ,am.ts ,c]tificate1 ,t#bbjb;,a1 ,tui;n1 ,$uc,n1 & #ag ,9=m,n = resid5ts b#d ,textbook ,am.ts ,c]tificate1 ,,tl#aa;,a1 ,tui;n1 ,$uc,n1 & ,textbook ,am.ts ,c]tificate--,univ]s;y ,\tside ,canada1 ,,tl#aa;,b1 ,tui;n1 ,$uc,n1 & ,textbook ,am.ts ,c]tificate--,fly+ ,s*ool or ,club1 or ,,tl#aa;,c1 ,tui;n1 ,$uc,n1 & ,textbook ,am.ts ,c]tificate-- ,commut] 6! ,unit$ ,/ates1 6designate :o c claim ! transf]r$ am.t & 6specify ! am.t ? p]son c claim4 ,? am.t may 2 di6]5t f ! am.t calculat$ =! same p]son on yr f$]al ,s*$ule #aa4 ,5t] ! prov9cial am.t y >e transf]r+ on l9e #bj ( yr ,s*$ule ,,on7,s#aa74 ,tax ,tip ,if y >e transf]r+ an am.t 6a designat$ 9dividual1 only transf] ! am.t ? p]son c use4 ,t way1 y c c>ry =w>d z m* z possi# 6use 9 a future ye>4 ,-plete ! 8,transf]/,c>ry=w>d ( unus$ am.t0 sec;n ( ,s*$ule ,,on7,s#aa7 #ah ,9=m,n = resid5ts c#d 6calculate ! am.t y c .c>ry .=w>d 6a future ye>4 ,? am.t corresponds 6! "p ( yr tui;n & $uc,n am.ts y d n ne$ 6use 7& d n transf]7 =! ye>4 ,l9e #ehfj--,tui;n & $uc,n am.ts transf]r$ f a * ,y c claim ^! am.ts if ! rules >e met = claim+ an am.t on l9e #cbd ( f$]al ,s*$ule #a4 ,5t] on l9e #ehfj ! total ( all prov9cial am.ts t ea* /ud5t has transf]r$ 6y z %[n on 8 or h] ,=m ,t#bbjb1 ,t#bbjb;,a1 ,,tl#aa;,a1 ,,tl#aa;,b1 or ,,tl#aa;,c4 ,if ! /ud5t 0 a resid5t ( ,ont>io on ,decemb] #ca1 #bjaa1 ! maximum am.t ! /ud5t c transf] is 4#f1bie4 ,notes ,! /ud5t ..m/ h 5t]$ ? am.t on l9e .#bj ( 8 or h] ,s*$ule ,,on7,s#aa74 ,he or %e may h *os5 6transf] an #ai ,9=m,n = resid5ts d#d am.t t is less ?an ! availa# prov9cial am.t4 ,! /ud5t _c transf] 6y any unus$ tui;n & $uc,n am.ts c>ri$ =w>d f a previ\s ye>4 ,if y &! /ud5t 7 resid5ts ( di6]5t prov9ces or t]ritories on ,decemb] #ca1 #bjaa1 special rules may apply4 ,call ! ,canada ,rev5ue ,ag5cy 6det]m9e ! am.t y c claim on l9e #ehfj4 ,o!r rules may apply if ! /ud5t has a sp\se or a -mon-law "pn]4 ,r1d l9e #cbd 9 ! ,g5]al ,9come ,tax & ,b5efit ,guide4 ,support+ docu;ts--,if y >e fil+ electronic,y or fil+ a pap] return1 d n s5d any docu;ts4 ,keep all yr docu;ts 9 case we ask 6see !m at a lat] date4 ,! ./ud5t m/ atta* ,s*$ule ,,on7,s#aa71 6his or h] .pap] .return4 #bj ,l9e #ehfd--,am.ts transf]r$ e#d f yr sp\se or -mon-law "pn] ,y c claim ^! am.ts if ! rules >e met = claim+ ! am.t on l9e #cbf ( f$]al ,s*$ule #a4 ,-plete ,s*$ule ,,on7,s#b71 ,prov9cial ,am.ts ,transf]r$ ,f ,yr ,sp\se or ,-mon-,law ,"pn]1 & atta* a copy 6yr return4 ,l9e #ehfh--,m$ical exp5ses = self1 sp\se or -mon-law "pn]1 & yr dep5d5t *n born 9 #aiid or lat] ,! m$ical exp5ses y c claim on l9e #ehfh >e ! same z ^? y c claim on l9e #ccj ( yr f$]al ,s*$ule #a1 except =! foll[+3 --! maximum ,ont>io claim = att5dant c>e exp5ses is 4#ab1eij 74#be1agi 9 ! ye> ( d1?72 --! maximum ,ont>io claim =! co/ (a van adapt$ = transport+ a pati5t #ba ,9=m,n = resid5ts f#d :o requires ! use (a :eel*air is 4#f1bie2 & --! maximum ,ont>io claim = mov+ exp5ses =a pati5t's move 6a m a3essi# dwell+ is 4#b1eah4 ,! f$]al & prov9cial m$ical exp5ses y claim h 6cov] ! ..same #ab-mon? .p]iod 5d+ 9 #bjaa1 & m/ 2 exp5ses no "o has claim$ on a #bjaj return4 ,yr total m$ical exp5ses h 6be m ?an ei .#c@3p ( yr net 9come 7l9e #bcf ( yr return7 or .4#b1jfa1 :i*"e is .less4 ,l9e #ehgb--,all[a# am.t ( m$ical exp5ses = o!r dep5dants ,9 a4i;n 6! m$ical exp5ses claim$ on l9e #ehfh1 y c claim m$ical exp5ses = o!r dep5dants4 ,! m$ical exp5ses y c claim on l9e #ehgb >e ! same z ^? y c claim on l9e #cca ( yr f$]al #bb ,9=m,n = resid5ts #e ,s*$ule #a4 ,!y h 6cov] ! ..same #ab- mon? .p]iod 5d+ 9 #bjaa1 & m/ 2 exp5ses no "o has claim$ on a #bjaj return4 ,! total exp5ses = ea* dep5dant h 6be m ?an ei .#c@3p ( t dep5dant's net 9come 7l9e #bcf ( 8 or h] return7 or .4#b1jfa1 :i*"e is .less4 ,! maximum am.t y c claim is 4#aa1ajg = ea* dep5dant4 ,-plete ! calcul,n = l9e #ehgb on ! ,prov9cial ,"w%eet 9 ? book4 ,l9e #ehif--,don,ns & gifts ,5t] ! am.ts f l9es #cde & #cdg ( yr f$]al ,s*$ule #i & multiply !m 0! rates at l9es #bg & #bh ( ,=m ,,on#dbh4 ,/ep #b--,ont>io tax on taxa# 9come ,5t] on l9e #ca yr taxa# 9come f l9e #bfj ( yr return4 ,-plete ! appropriate column dep5d+ on ! am.t 5t]$4 #bc ,/ep #c--,ont>io tax a#e ,l9e #dj--,ont>io tax on split 9come ,if y [e f$]al tax on split 9come at l9e #dbd ( yr f$]al ,s*$ule #a1 -plete ,"p #b ( ,=m ,t#abjf1 ,tax on ,split ,9come1 6calculate ! prov9cial tax t applies 6? 9come4 ,=m ,t#abjf al 3ta9s a special rule t applies 6! am.t y 5t] on l9e #dbh ( yr return4 ,y c f9d m 9=m,n ab tax on split 9come 9 ! ,g5]al ,9come ,tax & ,b5efit ,guide4 ,l9e #dh--,ont>io a4i;nal tax = m9imum tax purposes ,if y h 6pay f$]al m9imum tax z calculat$ on ,=m ,t#fia1 ,alt]native ,m9imum ,tax1 y w al h 6det]m9e yr ,ont>io a4i;nal tax = m9imum tax purposes4 ,6d ?1 -plete ! calcul,n on l9e #dh ( ,=m ,,on#dbh4 ,y c f9d m 9=m,n ab #bd ,9=m,n = resid5ts b#e m9imum tax 9 ! ,g5]al ,9come ,tax & ,b5efit ,guide4 ,/ep #d--,ont>io tax reduc;n ,if y 7 a resid5t ( ,ont>io on ,decemb] #ca1 #bjaa1 y may 2 a# 6reduce or elim9ate yr ,ont>io tax 0claim+ an ,ont>io tax reduc;n4 ,only "o p]son c claim ! reduc;n =a dep5d5t * born 9 #aiic or lat] or a dep5dant )a m5tal or physical 9firm;y 7l9e #ee & l9e #ef74 ,if y _h a sp\se or -mon-law "pn] on ,decemb] #ca1 #bjaa1 ..only ! sp\se or -mon-law "pn] )! hi<] net .9come 7l9e #bcf ( 8 or h] return7 c make ^! claims4 ,note ,5t] yr m>ital /atus &! 9=m,n ab yr sp\se or -mon-law "pn] 79clud+ 8 or h] net 9come1 ev5 if x is z]o7 9 ! 8,id5tific,n0 >ea on page #a ( yr return4 #be ,9=m,n = resid5ts c#e ,y ._c .claim ! tax reduc;n if y 7 n a resid5t ( ,canada at ! 2g9n+ (! ye> or 7 subject 6! ,ont>io a4i;nal tax = m9imum tax purposes at l9e #dh4 ,if y >e prep>+ a return =a p]son :o di$ 9 #bjaa1 y c claim ! tax reduc;n on ! dec1s$ p]son's f9al return4 ,l9e #ee--,reduc;n = dep5d5t *n born 9 #aiic or lat] ,5t] 2s .box .#fbfi ! numb] ( dep5d5t *n y h ac 6! def9i;n (a dep5d5t * on page #b4 ,claim 4#chi = .ea* dep5d5t *4 ,if ! * has a m5tal or physical 9firm;y1 y c claim an a4i;nal 4#chi = t dep5dant on l9e #ef4 ,l9e #ef--,reduc;n = dep5dants )a m5tal or physical 9firm;y ,5t] 2s .box .#fjig ! numb] ( dep5dants )a m5tal or physical #bf ,9=m,n = resid5ts d#e 9firm;y = :om y or yr sp\se or -mon-law "pn] claims an am.t on l9e #ehaf1 #ehbj1 #ehdj1 or #ehdh ( ,=m ,,on#dbh4 ,y c 9clude a sp\se or -mon-law "pn] )a m5tal or physical 9firm;y if y >e claim+ a 4abil;y am.t transf]r$ f yr sp\se or -mon-law "pn] on l9e #c ( yr ,s*$ule ,,on7,s#b71 ,prov9cial ,am.ts ,transf]r$ ,f ,yr ,sp\se or ,-mon-,law ,"pn]4 ,y c al claim ? reduc;n = ea* dep5d5t * )a ..m5tal or physical .9firm;y1 born 9 #aiic or lat]1 t y claim$ on l9e #ee4 ,claim 4#chi = .ea* ( ^! dep5dants4 ,/ep #e--,ont>io =eign tax cr$it ,if yr f$]al =eign tax cr$it on .non- busi;s .9come is less ?an ! relat$ tax y pd 6a =eign c.try1 y may 2 eligi# 6claim an ,ont>io =eign tax cr$it4 ,6claim ! cr$it1 get ,=m ,t#bjcf1 ,prov9cial or ,t]ritorial ,=eign #bg ,9=m,n = resid5ts e#e ,tax ,cr$it1 f ! ,,cra's ,web site or 03tact+ u 7r1d 8,= m 9=m,n0 on page #a74 ,5t]1 on l9e #fc ( ,=m ,,on#dbh1 ! tax cr$it calculat$ at l9e #e ( ,=m ,t#bjcf4 --------------------------------------#f ,support+ docu;ts--,atta* ,=m ,t#bjcf 6yr pap] return4 ,if y >e fil+ electronic,y1 keep all ( yr docu;ts 9 case we ask 6see !m at a lat] date4 ,/ep #f--,lab\r sponsor$ 9ve/;t fund 7,,lsif7 tax cr$it ,l9es #fe & #ff--,lab\r sponsor$ 9ve/;t fund 7,,lsif7 tax cr$it ,y c claim ! ,,lsif tax cr$it if y b"\ %>es 9 an ,,lsif regi/]$ 9 ,ont>io4 ,tax cr$its >e bas$ on 9ve/;ts made 9 #bjaa 7t 7 n claim$ on yr #bjaj return7 or 9 ! f/ #fj "ds ( #bjab4 ,if an ,,rrsp =a sp\se or -mon-law "pn] 2came ! f/ regi/]$ hold] (! #bh ,9=m,n = resid5ts a#f %>e1 ei ! ,,rrsp 3tributor or ! annuitant may claim ? cr$it = t %>e4 ,5t] 9 box ;,a ! total co/ (! %>es %[n 9 boxes #jb & #jd (! ,,lsif tax cr$it c]tificate7s74 ,! am.t ( cr$it y c claim on l9e #fe is #e@3p ( t co/ .or 4#cge1 :i*"e is .less4 ,if1 9 ! ye> ( pur*ase1 ! ,,lsif qualifies z a rese>*-ori5t$ 9ve/;t fund 7,,roif71 y c claim an a4i;nal cr$it ( #e@3p (! co/ (! %>es4 ,5t] 9 box ;,b ! total co/ ( ,,roif eligi# %>es f boxes #jc & #je (! ,,lsif tax cr$it c]tificate7s74 ,! am.t ( cr$it y c claim on l9e #ff is #e@3p ( t co/ .or 4#cge1 :i*"e is .less4 ,! cr$it c 2 claim$ on a dec1s$ p]son's #bjaa return if ! %>es 7 b"\ 2f ! date ( d1?4 ,support+ docu;ts--,atta* ! ,,lsif tax cr$it c]tificate7s7 6yr pap] return4 ,if y >e fil+ electronic,y1 keep all ( yr #bi ,9=m,n = resid5ts b#f docu;ts 9 case we ask 6see !m at a lat] date4 ,/ep #g--,ont>io ,h1l? ,premium ,if y 7 a resid5t ( ,ont>io at ! 5d (! ye>1 & yr taxa# 9come 7l9e #bfj ( yr return7 is m ?an 4#bj1jjj1 y h 6pay ! ,ont>io ,h1l? ,premium 7,,ohp74 ,! ,,ohp y pay is bas$ on yr taxa# 9come4 ,-plete ! *>t on ,=m ,,on#dbh4 ,! ,,ohp is "p ( ,ont>io 9come tax & is 9clud$ 9 yr total 9come tax paya# =! ye>4 ,notes ,if y >e prep>+ a return =a resid5t ( ,ont>io :o di$ 9 #bjaa1 ! ,,ohp is paya# on ! dec1s$ p]son's f9al return if ! taxa# 9come 7l9e #bfj (! return7 is m ?an 4#bj1jjj4 #cj ,9=m,n = resid5ts c#f ,if y 7 bankrupt at any "t 9 #bjaa1 ! ,,ohp is paya# if ! total ( taxa# 9comes f all returns 7pre-bankruptcy1 in-bankruptcy1 & po/-bankruptcy7 =! ye> ,janu>y #a1 #bjaa1 6,decemb] #ca1 #bjaa1 is m ?an 4#bj1jjj4 ,=m ,,on#dgi1 ,ont>io ,cr$its ,>e y fil+ =a dec1s$ p]son8 ,y .c .claim ! ,ont>io *n's activ;y tax cr$it1 ! ,ont>io political 3tribu;n tax cr$it &! ,ont>io focus$ fl[-"? %>e tax cr$it on ! dec1s$ p]son's f9al return4 ,if ! dec1s$ p]son 0 self- employ$1 y c claim ! applica# ,ont>io tax cr$its = self-employ$ 9dividuals4 ,7 y an 9t]n,nal /ud5t 9 #bjaa8 ,if y 7 a visa /ud5t f ano!r c.try & resid$ 9 ,ont>io on ,decemb] #ca1 #ca ,9=m,n = resid5ts d#f #bjaa1 y may 2 eligi# = ,ont>io tax cr$its4 ,= m 9=m,n ab yr resid5cy /atus1 pl1se call ! ,canada ,rev5ue ,ag5cy's ,9t]n,nal ,tax ,s]vices ,(fice at #a-hjj-bfg-eagg 7= calls f ,canada &! ,u4,s47 or #fac-ieb-cgda 7= calls f \tside ,canada &! ,u4,s474 ,7 y bankrupt 9 #bjaa8 ,if y 7 bankrupt 9 #bjaa1 claim yr ,ont>io tax cr$its on ! po/-bankruptcy return y file =! tax ye> 5d+ ,decemb] #ca1 #bjaa4 ,yr bankruptcy tru/ee may claim ! ,ont>io tax cr$its = self- employ$ 9dividuals if y 7 eligi# =! cr$it7s7 dur+ ! p]iod :5 ! tru/ee act$ on yr 2half4 ,ont>io *n's activ;y tax cr$it 7l9e #a7 ,y c claim ! *n's activ;y tax cr$it 7,,catc7 if y 7 a resid5t ( #cb ,9=m,n = resid5ts e#f ,ont>io & y pd fees 9 #bjaa t relate 6! co/ ( regi/]+ yr or yr sp\se's or -mon- law "pn]'s * 9 a qualify+ *n's activ;y program4 ,! * .m/ h be5 born 9 #aiie or lat] or1 if eligi# =! 4abil;y am.t1 9 #aiic or lat]4 ,= ea* eligi# *1 y c claim ! less] ( 4#eji &! am.t ( eligi# exp5ses pd = qualify+ programs = t *4 ,*n ) 4abilities--,if ! * qualifies =! 4abil;y am.t & is "u #ah ye>s ( age at ! 2g9n+ (! ye>1 & at l1/ 4#ajj 0 pd 9 #bjaa = regi/r,n or memb]%ip fees = qualify+ programs = t *1 y c claim an .a4i;nal 4#eji = t *4 ,y c claim ? cr$it provid$ ano!r p]son has n alr claim$ ! same fees4 ,9 a4i;n1 ! total fees y & ano!r p]son claim =a * _c 2 m ?an ! maximum am.t t wd 2 all[$ if only "o ( y 7 claim+ ! cr$it = t *4 --------------------------------------#g ,note ,an exp5se t is eligi# =! ,,catc may al 2 eligi# =! * c>e exp5ses deduc;n 7l9e #bad ( yr return74 ,if s1 y #cc ,9=m,n = resid5ts a#g .m/ f/ claim ? am.t z * c>e exp5ses4 ,y c claim any unus$ "p =! ,,catc z l;g z ! require;ts >e met4 ,any am.t t is eligi# z a *>ita# don,n or gift 7l9es #cde & #cdg ( f$]al ,s*$ule #i7 or t is eligi# =a political 3tribu;n tax cr$it 7l9e #dh ( f$]al ,s*$ule #a =! f$]al cr$it &/or l9e #b ( ,=m ,,on#dgi7 ._c 2 claim$ =! ,,catc4 ,qualify+ program ,6qualify = ? cr$it1 a program .m/ 2 ei a prescrib$ program =! purposes (! f$]al *n's fit;s am.t 7l9e #cfe ( ,s*$ule #a7 or3 --a program t is n "p (a s*ool's curriculum & t is3 --weekly )a m9imum dur,n ( eiiety ( activities4 ,a significant am.t (! activities (f]$ 9 ! program or 0! organiz,n .m/ 2 sup]vis$1 2 suita# = *n1 & 9volve "o or m (! foll[+3 --9/ruc;n 9 music1 dramatic >ts1 visual >ts1 or d.e2 --language 9/ruc;n2 --activities t focus on wild];s &! natural 5viron;t2 --/ructur$ 9t]ac;n am;g *n ": sup]visors t1* or help *n develop 9t]p]sonal skills2 --activities t focus on help+ *n develop & use 9tellectual skills2 or --5ri*;t or tutor+ 9 academic subjects4 ,if y h n rcvd a receipt tell+ y h[ m* y c claim =! cr$it1 3tact ! program provid] or organiz,n 6get a receipt detail+ ! eligi# am.t4 #ce ,9=m,n = resid5ts c#g ,reimburse;t ( an eligi# exp5se--,y c only claim ! "p (! exp5se = : y h n be5 or w n 2 reimburs$4 ,h["e1 y c claim ! full am.t if y 9clude ! reimburse;t 9 yr 9come 7s* z a b5efit %[n on a ,t#d slip71 & y did n deduct ! reimburse;t any": else on yr return4 ,h[ 6claim ,5t] ! total am.t = all yr eligi# *n 2s .box .#fcji2 !n 5t] #aj@3p ( ? am.t on l9e #a4 ,support+ docu;ts--,if y >e fil+ electronic,y or fil+ a pap] return1 d n s5d any docu;ts4 ,keep all yr docu;ts 9 case we ask 6see !m at a lat] date4 ,ont>io political 3tribu;n tax cr$it 7l9es #b & #c7 ,y c claim ? cr$it if y 7 a resid5t ( ,ont>io at ! 5d (! ye> & y 3tribut$ 6a regi/]$ ,ont>io political "py or #cf ,9=m,n = resid5ts d#g 3/itu5cy associ,n1 or 6a c&idate 9 an ,ont>io prov9cial elec;n4 ,only claim 3tribu;ns y made dur+ #bjaa4 ,if y 7 bankrupt 9 #bjaa1 yr political 3tribu;n tax cr$it is bas$ on 3tribu;ns made dur+ all ( #bjaa4 ,y or yr sp\se or -mon-law "pn] c claim ! cr$it1 b a 3tribu;n _c 2 divid$ 2t ! two ( y if only "o receipt 0 issu$4 ,h[ 6claim ,5t] yr total 3tribu;ns on l9e #b ( ,=m ,,on#dgi & calculate ! am.t 65t] on l9e #c z foll[s3 --,= 3tribu;ns ( .4#b1hba .or .less1 -plete ! calcul,n = l9e #c on ! ,prov9cial ,"w%eet 9 ? book4 --,= 3tribu;ns ( .m .?an .4#b1hba1 5t] 4#a1bdj on l9e #c ( ,=m ,,on#dgi4 ,support+ docu;ts--,atta* all (ficial receipts 6yr pap] return4 ,if y >e fil+ #cg ,9=m,n = resid5ts e#g electronic,y1 keep all yr docu;ts 9 case we ask 6see !m at a lat] date4 ,ont>io focus$ fl[-"? %>e tax cr$it 7l9e #d7 ,5t] 2s .box .#fbff ! total exp5ses report$ on l9e #d ( ,=m ,t#abba1 ,ont>io ,focus$ ,fl[-,"? ,%>e ,res\rce ,exp5ses = #bjaa & ,subsequ5t ,ye>s 7,9dividuals74 ,y c get ? =m f ! ,,cra's ,web site or 03tact+ u 7r1d 8,= m 9=m,n0 on page #a74 ,support+ docu;ts--,atta* ,=m ,t#abba 6yr pap] return al;g )! 9=m,n slips 7,slip ,t#aja1 ,/ate;t ( ,res\rce ,exp5ses1 or ,slip ,t#ejac;,a1 ,/ate;t ( ,"pn]%ip ,9come = ,tax ,%elt]s & ,ren\nc$ ,res\rce ,exp5ses7 y rcvd f a m9+ explor,n corpor,n t 9curr$ qualify+ exp5ses 9 ,ont>io4 ,if y >e fil+ electronic,y1 keep all ( yr docu;ts 9 case we ask 6see !m at a lat] date4 #ch ,ont>io tax cr$its = self- #h employ$ 9dividuals 7l9es #f & #g7 ,! foll[+ tax cr$its apply 69dividuals op]at+ un9corporat$ busi;ses4 ..,9clude ! am.t ( cr$its y claim$ = #bjaa z self- employ;t 9come on yr #bjab .return4 ,support+ docu;ts--,if y >e fil+ electronic,y or fil+ a pap] return1 d n s5d any docu;ts4 ,keep all yr docu;ts 9 case we ask 6see !m at a lat] date4 ,l9e #f--,appr5tice%ip tra9+ tax cr$it ,if y hir$ "o or m eligi# appr5tices 9 "o or m qualify+ skill$ trades 6"w at yr p]man5t e/abli%;t locat$ 9 ,ont>io1 y may 2 a# 6claim a tax cr$it ( up 6#ce@3p 6#de@3p ( eligi# exp5ditures1 6a maximum ( 4#aj1jjj p] appr5tice4 .,eligi# .exp5ditures >e r1sona# sal>ies & wages y pd 6an appr5tice employ$ 9 a qualify+ appr5tice%ip #ci ,9=m,n = resid5ts a#h at a p]man5t e/abli%;t ( yrs 9 ,ont>io1 or r1sona# fees pd or paya# 6an employ;t ag5cy1 = s]vices provid$ 0! appr5tice dur+ ! f/ #dh mon?s (! appr5tice%ip tra9+ program4 ,y m/ reduce yr eligi# exp5ditures 0! am.t ( any gov]n;t assi/.e y rcvd1 >e 5titl$ 6rcv or may r1sonably expect 6rcv =! eligi# exp5ditures4 ,claim+ ! cr$it ,if ! total (! sal>ies & wages pd 9 ! previ\s tax ye> was3 --4#fjj1jjj or grt]1 ! cr$it is #ce@3p ( eligi# exp5ditures = ea* appr5tice2 --n grt] ?an 4#djj1jjj1 ! cr$it is #de@3p ( eligi# exp5ditures = ea* appr5tice2 or --grt] ?an 4#djj1jjj b less ?an 4#fjj1jjj1 calculate ! cr$it us+ ! *>t on page #i4 #dj ,9=m,n = resid5ts b#h ,! annual maximum cr$it is 4#aj1jjj = ea* appr5tice employ$ 0y 9 a qualify+ appr5tice%ip =! 5tire ye>4 ,6det]m9e ! maximum annual claim = an appr5tice :o 0 employ$ only "p (! ye>1 multiply 4#aj1jjj 0! numb] ( "ds t y employ$ ! appr5tice1 & !n divide 0! numb] ( "ds 9 ! ye>4 ,y c claim an appr5tice%ip tra9+ tax cr$it = ea* eligi# appr5tice up 6a maximum ( 4#dj1jjj ov] a #dh-mon? p]iod4 ,if1 9 #bjaa1 y repd gov]n;t assi/.e t 0 relat$ 6eligi# exp5ditures = ? tax cr$it 9 a prior ye>1 ! am.t ( assi/.e y repd w qualify =! tax cr$it = #bjaa4 ,! tax cr$it is equal 6! am.t ( gov]n;t assi/.e repd multipli$ 0! tax cr$it rate =! ye> ! eligi# exp5diture 0 reduc$ 0! assi/.e4 ,5t] yr claim on l9e #f ( ,=m ,,on#dgi4 ,= m 9=m,n1 see ,9=m,n ,bullet9 #djae1 ,appr5tice%ip ,tra9+ ,tax ,cr$it1 availa# at #da ,9=m,n = resid5ts c#h _+www.ontario.ca/revenue_: or call ! ,ont>io ,m9i/ry ( ,rev5ue at "o (! numb]s li/$ "u 8,= m 9=m,n0 on page #a4 ,l9e #g--,co-op]ative $uc,n tax cr$it ,if y hir$ "o or m co-op /ud5ts 5roll$ 9 an ,ont>io univ]s;y or college1 y may 2 a# 6claim a tax cr$it ( up 6#be@3p 6#cj@3p ( eligi# exp5ditures1 6a maximum ( 4#c1jjj p] /ud5t p] qualify+ "w place;t4 ,eligi# exp5ditures >e r1sona# sal>ies1 wages1 & o!r remun],n pd or paya# 6a /ud5t 9 a qualify+ "w place;t1 or a r1sona# fee pd or paya# 6an employ;t ag5cy =a qualify+ "w place;t4 ,! /ud5t m/ "w at a p]man5t e/abli%;t ( yrs 9 ,ont>io4 ,y m/ reduce yr eligi# exp5ditures 0! am.t ( any gov]n;t assi/.e y rcvd1 >e 5titl$ 6rcv1 or may r1sonably expect 6rcv =! eligi# exp5ditures4 #db ,9=m,n = resid5ts d#h ,a .qualify+ ."w .place;t is g5],y f\r 3secutive mon?s 5d+ 9 ! tax ye> ( employ;t (a /ud5t "u a qualify+ co- op]ative $uc,nal program ( an eligi# $uc,nal 9/itu;n4 ,! m9imum employ;t p]iod is #aj 3secutive weeks4 ,! maximum employ;t p]iod is #af 3secutive mon?s4 ,! eligi# $uc,nal 9/itu;n m/ provide y )a c]tificate = ea* qualify+ "w place;t = ea* /ud5t4 ,claim+ ! cr$it ,= ea* qualify+ "w place;t t 5d$ 9 #bjaa1 claim ? cr$it 6a maximum ( 4#c1jjj = eligi# exp5ditures4 ,if ! total (! sal>ies & wages pd 9 ! previ\s tax ye> was3 --4#fjj1jjj or grt]1 claim #be@3p ( eligi# exp5ditures =! qualify+ "w place;t2 --n grt] ?an 4#djj1jjj1 claim #cj@3p ( eligi# exp5ditures =! qualify+ "w place;t2 or #dc ,9=m,n = resid5ts e#h --grt] ?an 4#djj1jjj b less ?an 4#fjj1jjj1 calculate yr claim us+ ! *>t on page #i4 ,if1 9 #bjaa1 y repd gov]n;t assi/.e t 0 relat$ 6eligi# exp5ditures = ? tax cr$it 9 a prior ye>1 ! am.t ( assi/.e y repd w qualify =! tax cr$it = #bjaa4 ,! tax cr$it is equal 6! am.t ( gov]n;t assi/.e repd multipli$ 0! tax cr$it rate =! ye> ! eligi# exp5diture 0 reduc$ 0! assi/.e4 ,5t] yr claim on l9e #g ( ,=m ,,on#dgi4 ,= m 9=m,n1 see ,9=m,n ,bullet9 #djad1 ,co-op]ative ,$uc,n ,tax ,cr$it1 availa# at _+www.ontario.ca/revenue_: or call ! ,ont>io ,m9i/ry ( ,rev5ue at "o (! numb]s li/$ "u 8,= m 9=m,n0 on page #a4 --------------------------------------#i ,appr5tice%ip tra9+ tax cr$it ,use ? *>t 6calculate an appr5tice%ip tra9+ tax cr$it if ! total (! sal>ies & #dd ,9=m,n = resid5ts a#i wages pd 9 ! previ\s tax ye> 0 grt] ?an 4#djj1jjj b less ?an 4#fjj1jjj4 ,reproduce ! *>t 6d sep>ate calcul,ns = ea* qualify+ appr5tice%ip4 7,a7 ,am.t ( eligi# exp5ditures 99 4#---- multipli$ 0#ce@3p """"""""""""""""""""""" 4#---- 7,b7 ,5t] ag ! am.t ( eligi# exp5ditures 4#---- multipli$ 0#aj@3p 4#---- 7,c7 ,total ( sal>ies & wages pd 9 ! previ\s tax ye> 4#---- m9us 4#djj1jjj "" 4#---- 7,d7 ,am.t f l9e ;,c 7if negative1 5t] 8#j07 4#---- divid$ 04#bjj1jjj 4#---- 7,e7 #a .m9us ! am.t f l9e ;,d 4#---- 4#---- 7if #de ,9=m,n = resid5ts b#i negative1 5t] 8#j07 """""""""""""""""" 4#---- 7,f7 ,multiply l9e ;,b 0l9e ;,e """"""""""""""" 4#---- 4#---- 7,g7 ,add l9es ;,a & ;,f .,cr$it .am.t """"""""""""""""" 4#---- 99 ,! eligi# exp5diture does n 9clude gov]n;t assi/.e4 ,! maximum cr$it = ea* qualify+ appr5tice y employ$ =! 5tire ye> is 4#aj1jjj4 ,= ea* qualify+ appr5tice1 5t] ! less] ( box ;,g or 4#aj1jjj on l9e #f ( ,=m ,,on#dgi4 ,co-op]ative $uc,n tax cr$it ,use ? *>t 6calculate a co-op]ative $uc,n tax cr$it if ! total (! sal>ies & wages pd 9 ! previ\s tax ye> 0 grt] ?an 4#djj1jjj b less ?an 4#fjj1jjj4 #df ,9=m,n = resid5ts c#i ,reproduce ! *>t 6d sep>ate calcul,ns = ea* qualify+ "w place;t ( ea* /ud5t employ$4 7,a7 ,am.t ( eligi# exp5ditures4 99 4#---- multipli$ 0#be@3p """"""""""""" 4#---- 7,b7 ,5t] ag ! am.t ( eligi# exp5ditures 4#---- multipli$ 0#e@3p 4#---- 7,c7 ,total ( sal>ies & wages pd 9 ! previ\s tax ye> 4#---- m9us 4#djj1jjj "" 4#---- 7,d7 ,am.t f l9e ;,c 7if negative1 5t] 8#j07 4#---- divid$ 04#bjj1jjj 4#---- 7,e7 #a .m9us ! am.t f l9e ;,d 4#---- 4#---- 7if negative1 5t] 8#j07 """""""""""""""""" 4#---- #dg ,9=m,n = resid5ts d#i 7,f7 ,multiply l9e ;,b 0l9e ;,e """"""""""""""" 4#---- 4#---- 7,g7 ,add l9es ;,a & ;,f .,cr$it .am.t """"""""""""""""" 4#---- 99 ,! eligi# exp5diture does n 9clude gov]n;t assi/.e4 ,! maximum cr$it is 4#c1jjj p] /ud5t p] qualify+ "w place;t4 ,= ea* qualify+ "w place;t ( ea* /ud5t1 5t] ! less] ( box ;,g or 4#c1jjj on l9e #g ( ,=m ,,on#dgi4 -------------------------------------#aj ,=m ,,on-ben1 ,applic,n =! #bjab ,ont>io ,trillium ,b5efit &! ,ont>io ,s5ior ,home[n]s' ,prop]ty ,tax ,grant ,file yr tax return ,y 7& yr sp\se or -mon-law "pn]7 %d file yr #bjaa return7s7 0,april #dh ,9=m,n = resid5ts a#aj #cj1 #bjab1 65sure "tly deliv]y ( pay;ts4 ,! 9=m,n y provide on yr #bjaa return7s7 w det]m9e h[ m* y w get4 ,report 6! ,canada ,rev5ue ,ag5cy 7,,cra7 any *anges 6yr /atus 7= example1 bir?1 m>riage1 sep>,n7 t happ5 af fil+ yr #bjaa return4 ,-plete ,=m ,,on-ben ,6rcv ! ,ont>io ,trillium ,b5efit &/or ! ,ont>io s5ior home[n]s' prop]ty tax grant1 y m/ apply = !m 0-plet+ & atta*+ ,=m ,,on-ben 6yr #bjaa return4 ,note ,y >e no l;g] requir$ 6calculate yr adju/$ family net 9come4 ,! calcul,n has be5 remov$ f ,=m ,,on-ben4 #di ,did y h a sp\se or -mon- b#aj law "pn] 9 #bjaa8 ,if y 7 m>ri$ or liv+ 9 a -mon-law rel,n%ip on ,decemb] #ca1 #bjaa1 ! same sp\se or -mon-law "pn] has 6apply =! ,ont>io 5]gy & prop]ty tax cr$it1 ! ,nor!rn ,ont>io 5]gy cr$it &! ,ont>io s5ior home[n]s' prop]ty tax grant = bo? ( y4 ..,if only "o sp\se or -mon-law "pn] is #fd ye>s ( age or .old] on ,decemb] #ca1 #bjaa1 t sp\se or -mon-law "pn] has 6apply = ^! cr$its & grant = bo? ( y4 ,note ,5t] yr m>ital /atus &! 9=m,n ab yr sp\se or -mon-law "pn] 79clud+ 8 or h] net 9come1 ev5 if x is z]o7 9 ! 8,id5tific,n0 >ea on page #a ( yr return4 ,if y & yr sp\se or -mon-law "pn] o3upi$ sep>ate pr9cipal resid;es = m$ical r1sons on ,decemb] #ca1 #ej ,9=m,n = resid5ts c#aj #bjaa1 y c apply =! ,ont>io 5]gy & prop]ty tax cr$it1 ! ,nor!rn ,ont>io 5]gy cr$it1 &! ,ont>io s5ior home[n]s' prop]ty tax grant 7if eligi#7 ei 9dividu,y or z a c\ple4 ,if y & yr sp\se or -mon-law "pn] >e apply+ 9dividu,y1 place a tick 2s .box .#fjhi 9 ,"p ;,a ( ,=m ,,on-ben & 5t] 8 or h] a4ress "u 8,9volunt>y sep>,n0 9 ,"p ;,c on ! back (! =m4 ,if y & yr sp\se or -mon-law "pn] 7 sep>at$ or divorc$ on ,decemb] #ca1 #bjaa1 y m/ apply sep>ately =! pay;ts4 ,o!r circum/.es ,an 9dividual :o di$ on or 2f ,decemb] #ca1 #bjaa _c rcv ^! pay;ts4 ,y may n 2 eligi# =a pay;t if y >e 3f9$ 6a prison or a simil> 9/itu;n at ! 2g9n+ (! pay;t mon? & y 7 "! = m ?an #ij "ds4 ,if y 7 bankrupt 9 #bjaa1 file yr ,=m ,,on-ben )! po/-bankruptcy return #ea ,9=m,n = resid5ts d#aj y file =! tax ye> 5d+ ,decemb] #ca1 #bjaa4 ,yr pay;ts w 2 bas$ on yr net 9come =! pre- & po/-bankruptcy p]iods4 ,if y -plet$ ,=m ,,rc#caj1 ,elec;n = ,special ,relief = ,tax ,def]ral ,elec;n on ,employee ,secur;y ,op;ns1 ? may a6ect ! calcul,n ( yr pay;ts4 ,call ! ,,cra at #a-hjj-iei-hbha = m 9=m,n4 ,ont>io ,trillium ,b5efit ,! ,ont>io ,trillium ,b5efit 7,,otb7 9cludes ! ,ont>io sales tax cr$it1 ! ,ont>io 5]gy & prop]ty tax cr$it1 &! ,nor!rn ,ont>io 5]gy cr$it4 ,! pay;ts ( ^! ?ree cr$its w 2 -b9$ & deliv]$ on a mon?ly basis 6bett] align ! tim+ (! assi/.e )! exp5ses t p face4 ,y m/ apply & 2 eligi# = at l1/ "o ( ^! cr$its 6rcv ! ,,otb4 ,ref] 6! 9=m,n ab ! cr$its provid$ on ? page & pages #aa & #ab 6f9d \ m ab eligibil;y require;ts4 #eb ,ont>io sales tax cr$it e#aj ,! ,ont>io sales tax cr$it 7,,ostc7 helps l[- 6mod]ate-9come 9dividuals1 #ai ye>s ( age & old]1 & families1 9clud+ s+le p>5ts1 )! sales tax !y pay4 ,z ( ,july #bjab1 ! ,,ostc w 2 pd mon?ly z "p (! ,ont>io ,trillium ,b5efit4 ,y m/ 2 a resid5t ( ,ont>io at ! 2g9n+ (a mon? 6rcv t mon?'s pay;t4 ,6get ! ,,ostc1 y 7or yr sp\se or -mon-law "pn]7 m/ apply =! ,,gst/,,hst cr$it on page #a ( yr 7or yr sp\se's or -mon-law "pn]'s7 tax return4 ,= m 9=m,n ab ! ,,ostc1 see ,booklet ,,rc#dbaj1 ,,gst/,,hst ,cr$it4 ,tax ,tip ,if y w turn #ai 2f ,june #a1 #bjac1 & o!rwise qualify1 y %d apply =! #bjab ,,ostc on yr #bjaa return4 ,if y >e 5titl$1 y w 2 issu$ yr f/ pay;t af y turn #ai4 #ec ,ont>io 5]gy & prop]ty tax f#aj cr$it ,! ,ont>io 5]gy & prop]ty tax cr$it 7,,oeptc7 helps l[- 6mod]ate-9come ,ont>io resid5ts )! sales tax on 5]gy &) prop]ty taxes4 ,z ( ,july #bjab1 ! ,,oeptc w 2 pd mon?ly z "p (! ,ont>io ,trillium ,b5efit4 ,y m/ 2 a resid5t ( -------------------------------------#aa ,ont>io at ! 2g9n+ (a mon? 6rcv t mon?'s pay;t4 ,! ,,oeptc has two -pon5ts3 an 5]gy -pon5t &a prop]ty tax -pon5t4 ,y %d apply =! ,,oeptc if y >e eligi# = ei -pon5t4 ,5]gy -pon5t ,y may 2 eligi# =! .5]gy .-pon5t if3 --y 7 a resid5t ( ,ont>io on ,decemb] #ca1 #bjaa1 & ."o (! foll[+ 3di;ns applies3 #ed ,9=m,n = resid5ts a#aa --y w 2 #ah ye>s ( age or old] 2f ,june #a1 #bjac2 --y _h a sp\se or -mon-law "pn] on ,decemb] #ca1 #bjaa2 or --y live ) yr * at ! 2g9n+ (a pay;t mon?2 .& --= #bjaa1 .at .l1/ ."o (! foll[+ 3di;ns applies3 --r5t or prop]ty tax = yr pr9cipal resid;e 7z def9$ on ? page7 0 pd 0or = y2 --y liv$ 9 a public l;g-t]m c>e home 9 ,ont>io & an am.t = a3ommod,n 0 pd 0or = y2 or --y liv$ on a res]ve 9 ,ont>io & home 5]gy co/s 7 pd 0or = y = yr pr9cipal resid;e 7z def9$ on ? page7 on ! res]ve4 ,5t] ^! am.ts pd = yr pr9cipal resid;e 9 ,"p ;,a ( ,=m ,,on-ben4 #ee ,prop]ty tax -pon5t b#aa ,y may 2 eligi# =! .prop]ty .tax .-pon5t if3 --on ,decemb] #ca1 #bjaa1 y 7 a resid5t ( ,ont>io &3 --y w 2 #ah ye>s ( age or old] 2f ,june #a1 #bjac2 --y _h a sp\se or -mon-law "pn] on ,decemb] #ca1 #bjaa2 or ---y live ) yr * at ! 2g9n+ (a pay;t mon?2 .& --= #bjaa1 r5t or prop]ty tax on a pr9cipal resid;e 7z def9$ on ? page7 0 pd 0or = y1 or y liv$ 9 a designat$ ,ont>io univ]s;y1 college1 or private s*ool resid;e4 ,! ,,oeptc is n provid$ automatic,y4 ,6rcv ? cr$it1 .y h 6apply = .x 0-plet+ & atta*+ ,=m ,,on-ben 6yr #bjaa tax return4 ,if y meet ! eligibil;y require;ts1 place a tick 2s .box .#faah & -plete ,"ps ;,a & ;,b ( ,=m ,,on-ben4 #ef ,9=m,n = resid5ts c#aa ,tax ,tip ,if y w turn #ah 2f ,june #a1 #bjac1 & o!rwise qualify1 y %d apply =! #bjab ,,oeptc on yr #bjaa return4 ,if y >e 5titl$1 y w 2 issu$ yr f/ pay;t af y turn #ah4 ,am.ts pd =a pr9cipal resid;e ,5t] ! 9=m,n 9 ,"p ;,a ( ,=m ,,on-ben t cov]s ! p]iod 9 #bjaa t y liv$ 9 yr pr9cipal resid;e 9 ,ont>io4 ,a .pr9cipal .resid;e is a h\s+ unit 9 .,ont>io t y usu,y o3upy dur+ ! ye>4 ,= example1 x c 2 a h\se1 a"p;t1 3dom9ium1 hotel or motel room1 mobile home1 or room+ h\se4 ,if y 7 a home[n]1 5t] ! prop]ty tax pd 9 ,ont>io on yr pr9cipal resid;e 9 #bjaa 2s .box .#faab4 ,if y r5t$1 5t] ! r5t pd 9 ,ont>io on yr pr9cipal resid;e 9 #bjaa 2s .box .#faaj4 #eg ,9=m,n = resid5ts d#aa ,if y 7 a f>m]1 5t] ei ! prop]ty tax pd = yr pr9cipal resid;e & "o acre ( l& 2s .box .#faab or ! r5t pd = yr pr9cipal resid;e & "o acre ( l& 2s .box .#faaj4 ,if y [n$ & o3upi$ a non-s1sonal mobile or modul> home1 ! am.t 65t] 2s .box .#faab is ! .-b9$ total (! prop]ty tax y pd = yr home .plus ! prop]ty tax t yr l&"l/site [n] pd =! lot y l1s$4 ,if ! l&"l does n provide a br1kd[n (! prop]ty tax pd =! lot1 & y d n h an assess;t =! lot f ! ,municipal ,prop]ty ,assess;t ,corpor,n1 y c e/imate ! prop]ty tax bas$ on ! fees pd 6yr l&"l/site [n] =! lot4 ,x wd 2 r1sona# 6take #bj@3p (! fees & add t am.t 6any prop]ty tax pd on ! mobile home4 ,if y r5t$ a non-s1sonal mobile home : y did n [n1 ! am.t 65t] 2s .box .#faaj is ! am.t ( r5t pd 6yr l&"l4 ,if y liv$ 9 a private l;g-t]m c>e home1 hospital1 gr\p home1 *ronic c>e facil;y1 or a simil> 9/itu;n1 &! 9/itu;n #eh ,9=m,n = resid5ts e#aa pd full municipal & s*ool taxes1 5t] yr r5t 2s .box .#faaj4 ,if y liv$ 9 a public l;g-t]m c>e .home &! 9/itu;n .did .n pay full municipal & s*ool taxes1 5t] yr a3ommod,n co/s 2s .box .#fabc4 ,a ..l;g-t]m c>e .home c 9clude a nurs+ home or a municipal1 ,f/ ,n,ns1 or *>ita# home =! ag$4 ,if ! 9/itu;n does n br1k d[n ! co/ ( room & bo>d 7m1ls1 laund]+ or o!r s]vices7 on yr receipt1 y c claim an am.t ( up 6#ge@3p ( yr total pay;ts z r5t 2s .box .#faaj or a3ommod,n co/s 2s .box .#fabc1 z applica#4 ,if y liv$ 9 a designat$ ,ont>io univ]s;y1 college1 or private s*ool resid;e1 place a tick 2s .box .#faad2 y w get 4#be =! prop]ty tax -pon5t (! ,,oeptc =! "p (! ye> t y liv$ 9 t resid;e4 ,if r5t &/or prop]ty tax 0 pd 0or = y = "p (! ye>1 5t] ! total am.t pd 2s .box .#faaj &/or .box .#faab1 z applica#4 ,6f9d \ if yr resid;e is #ei ,9=m,n = resid5ts f#aa designat$1 3tact ! ,ont>io ,m9i/ry ( ,rev5ue 0visit+ _+www.ontario.ca/revenue_: or call "o ( -------------------------------------#ab ! numb]s li/$ "u 8,= m 9=m,n0 on page #a4 ,yr prop]ty tax & r5t ._c .9clude am.ts s* z3 --r5t pd =a pr9cipal resid;e t is n subject 6municipal & s*ool tax2 --pay;ts 6relatives or frs :o >e n report+ ! pay;ts z r5tal 9come on _! returns2 --prop]ty tax or r5t pd on "p (a home y us$ = r5tal or busi;s purposes2 or --prop]ty tax or r5t pd on a second resid;e1 s* z a cottage1 if y claim$ prop]ty tax or r5t on yr pr9cipal resid;e =! same p]iod4 ,if y & yr sp\se or -mon-law "pn] liv$ tgr on ,decemb] #ca1 #bjaa1 5t] ! .total r5t or prop]ty tax pd dur+ ! ye>1 9clud+ #fj ,9=m,n = resid5ts a#ab am.ts pd 0ea* sp\se or -mon-law "pn] dur+ a p]iod ( sep>,n4 ,if y & yr sp\se or -mon-law "pn] sep>at$ dur+ ! ye> & liv$ a"p on ,decemb] #ca1 #bjaa1 5t] yr %>e (! r5t or prop]ty tax =! "p (! ye> 2f ! sep>,n1 .plus yr [n r5t or prop]ty tax af ! sep>,n4 ,if y %>$ a pr9cipal resid;e ) "o or m p]sons 7o!r ?an yr sp\se or -mon-law ."pn]71 5t] yr %>e (! r5t or prop]ty tax y pd =! ye>4 ,support+ docu;ts--,:e!r y >e fil+ electronic,y or fil+ a pap] return1 keep all ( yr prop]ty tax or r5t receipts 9 case we ask 6see !m at a lat] date4 ,6e/imate ! am.t ( ,,oeptc 6: y may 2 5titl$1 use ! calculator at _+www.cra.gc.ca/benefits-calculator_:4 ,nor!rn ,ont>io 5]gy cr$it ,! ,nor!rn ,ont>io 5]gy cr$it 7,,noec7 helps l[- 6mod]ate-9come ,nor!rn #fa ,9=m,n = resid5ts b#ab ,ont>io resid5ts )! hi<] 5]gy co/s !y face liv+ 9 ! nor?4 ,z ( ,july #bjab1 ! ,,noec w 2 pd mon?ly z "p (! ,ont>io ,trillium ,b5efit4 ,y m/ 2 a resid5t ( ,nor!rn ,ont>io at ! 2g9n+ (a mon? 6rcv t mon?'s pay;t4 ,y may 2 eligi# =! ,,noec if3 --y 7 a resid5t ( ,nor!rn ,ont>io on ,decemb] #ca1 #bjaa1 & ."o (! foll[+ 3di;ns applies3 --y w 2 #ah ye>s ( age or old] 2f ,june #a1 #bjac2 --y _h a sp\se or -mon-law "pn] on ,decemb] #ca1 #bjaa2 or --y live ) yr * at ! 2g9n+ (a pay;t mon?2 .& --= #bjaa1 .at .l1/ ."o (! foll[+ 3di;ns applies3 --r5t or prop]ty tax on yr pr9cipal resid;e 7z def9$ on page #aa7 0 pd 0or = y2 #fb ,9=m,n = resid5ts c#ab --y liv$ 9 a public l;g-t]m c>e home 9 ,ont>io & an am.t = a3ommod,n 0 pd 0or = y2 or --y liv$ on a res]ve 9 ,ont>io & home 5]gy co/s 7= example1 electric;y1 h1t7 7 pd 0or = y = yr pr9cipal resid;e on ! res]ve4 ,nor!rn ,ont>io m1ns ! 4tricts ( ,algoma1 ,co*rane1 ,k5ora1 ,manit\l91 ,nipiss+1 ,p>ry ,s.d1 ,ra9y ,riv]1 ,sudbury 79clud+ ! ,c;y ( ,grt] ,sudbury71 ,?"u ,bay1 & ,timiskam+4 ,! ,,noec is n provid$ automatic,y4 ,6rcv ? cr$it1 ..y h 6apply = .x 0-plet+ & atta*+ ,=m ,,on-ben 6yr #bjaa tax return4 ,if y meet ! eligibil;y require;ts1 place a tick 2s .box .#faai & -plete ,"ps ;,a & ;,b ( ,=m ,,on-ben4 ,6e/imate ! am.t ( ,,noec 6: y may 2 5titl$1 use ! calculator at _+www.cra.gc.ca/benefits-calculator_:4 #fc ,ont>io s5ior home[n]s' d#ab prop]ty tax grant ,y c apply =! ,ont>io s5ior home[n]s' prop]ty tax grant 7,,oshptg7 if1 on ,decemb] #ca1 #bjaa3 --y 7 #fd ye>s ( age or old]2 & --y [n$ & o3upi$ a pr9cipal resid;e 9 ,ont>io1 = : y or "s"o on yr 2half pd prop]ty tax = #bjaa4 ,! ,,oshptg is n provid$ automatic,y4 ,6rcv ? grant1 .y h 6apply = .x 0-plet+ & atta*+ ,=m ,,on-ben 6yr #bjaa tax return4 ,if y meet ! eligibil;y require;ts1 place a tick 2s .box .#faac & 5t] yr total prop]ty tax pd = #bjaa 2s .box .#faab4 ,-plete ,"p ;,b on ! back (! =m4 ,yr grant = #bjab w 2 bas$ on ! 9=m,n y provide on yr #bjaa return4 ,y %d rcv x )9 f\r 6ei