Form ON428, Ontario Tax, is used to calculate your provincial tax.
Form ON479, Ontario Credits, is used to calculate your refundable credits.
Form ON-BEN, Application for the 2017 Ontario trillium benefit and Ontario senior homeowners' property tax grant, is used to apply for the Ontario energy and property tax credit, the Northern Ontario energy credit, and the Ontario senior homeowners' property tax grant.
Ontario tax (ON428)
Tax rates for 2016
- 5.05% on the first $41,536 of taxable income, +
- 9.15% on the portion of taxable income more than $41,536 but not more than $83,075, +
- 11.16% on the portion of taxable income more than $83,075 but not more than $150,000, +
- 12.16% on the portion of taxable income more than $150,000 but not more than $220,000, +
- 13.16% on taxable income over $220,000.
Non-refundable tax credits, credits and reduction
Ontario offers the following credits and tax reductions which further reduce your amount of provincial tax payable.
- Adoption expenses
- Age amount
- Allowable amount of medical expenses for other dependants
- Amount for an eligible dependant
- Amount for infirm dependants age 18 or older
- Amounts transferred from your spouse or common-law partner
- Basic personal amount
- CPP or QPP contributions on self-employment and other earnings
- CPP or QPP contributions through employment
- Caregiver amount
- Community food program donation tax credit for farmers
- Disability amount (for self)
- Disability amount transferred from a dependant
- Donations and gifts
- Employment insurance premiums on self-employment and other eligible earnings
- Employment insurance premiums through employment
- Foreign tax credit – Ontario
- Interest paid on your student loans
- Medical expenses for self, spouse or common-law partner, and your dependent children born in 1999 or later
- Pension income amount
- Spouse or common-law partner amount
- Tax reduction – Ontario
- Tuition and education amounts
- Tuition and education amounts transferred from a child
Ontario credits (ON479)
Ontario offers the following credits:
- Apprenticeship training tax credit
- Childrens' activity tax credit
- Co-operative education tax credit
- Focused flow-through share tax credit – Ontario
- Healthy homes renovation tax credit
- Political contribution tax credit – Ontario
Application for the 2017 Ontario Trillium Benefit and Ontario Senior Homeowners' Property Tax Grant (ON-BEN)
Ontario offers the following credits and grant:
To estimate payments to which you may be entitled, you can use our calculators:
For more information
If you have questions about your income tax return, go to Individuals and families or call 1-800-959-8281.
To get forms, go to Forms and publications.
If you have specific policy or program-related questions about Ontario tax and credits, go to Ontario Ministry of Finance, or contact the Ontario Ministry of Revenue at 1-866-ONT-TAXS (1-866-668-8297), or by teletypewriter (TTY) at 1-800-263-7776.
Forms and publications
- Ontario – General Income Tax and Benefit Package – Guide, Returns, Schedules
- Form T691 – Alternative Minimum Tax
- Form T1206 – Tax on Split Income
- Form T1221 – Ontario Focused Flow-Through Share Resource Expenses (Individuals)
- Form T2036 – Provincial or Territorial Foreign Tax Credit
- Form T2203 – Provincial and Territorial Taxes – Multiple Jurisdictions
- All about your tax return
- Ontario's FIT/microFIT Programs
- Ontario sales tax credit
- Ontario child benefit
- Ontario opportunities fund
Provincial and territorial government partners
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