Home -> Ontario -> Ontario Personal Tax Credits
Ontario Personal Tax Credits
Non-Refundable Personal Tax Credits Tables - federal & all provinces and territories
Ontario Non-Refundable Personal Tax Credits
Ontario Low-income Individuals and Families (LIFT) Tax Credit
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.
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
 | 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 |
| amount can be claimed for spouse with a mental or physical infirmity only if all or part of the disability tax credit is being transferred from the spouse. |
| 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. |
| cannot exceed ON tax payable (not refundable) |
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:
| $286 basic amount for taxpayer | ||||||
| $529 for:
|
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.
| Effective January 1, 2022 | ||||||||
| Credit of 25% of claimable medical expenses up to $6,000, for a
maximum credit of $1,500
| ||||||||
| Will be based on medical expenses claimed for the existing Ontario Medical Expense Tax Credit (METC) | ||||||||
| Eligibility requirements:
| ||||||||
| Thresholds and base amount are not adjusted annually for inflation. |
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)
| for the 2022 tax year only |
| personal income tax (PIT) credit of 20% of eligible 2022 accommodation expenses of up to $1,000 for an individual and $2,000 for a family |
| maximum credit of $200 for an individual or $400 for a family |
| to be claimed on 2022 tax returns |
| refundable, so applies even if no tax owed for 2022 |
See Ontario Staycation Tax Credit on the Ontario website.
Ontario Seniors' Home Safety Refundable Tax Credit
| Initially meant to be for 2021 only |
| 2021 Fall Economic Outlook and Fiscal Review extended this credit by 1 year to 2022. |
Jobs Training Refundable Tax Credit
| Initially meant to be for 2021 only |
| 2021 Fall Economic Outlook and Fiscal Review extended this credit by 1 year to 2022. |
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
| replaced by Ontario Trillium Benefit |
See also:
Provincial tax credits paid with the GST/HST creditOntario 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 20, 2024