ARCHIVED - Information for Residents of Ontario

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All the information you need to calculate your Ontario tax and credits can be found in the publication called Completing your Ontario forms.

Complete the following forms that apply to you: Form ON428, Ontario Tax, and Form ON479, Ontario Credits, and attach a copy to your return.

What's new for 2006?

Ontario has introduced an enhanced dividend tax credit for certain dividends. The calculation can be found on the Provincial Worksheet.

The Universal Child Care Benefit income has been removed from the net income used in the calculation of the Ontario property and sales tax credits.

Ontario has also increased the income threshold to $23,090, for senior couples calculating the Ontario property and sales tax credits.

Form ON428, Ontario Tax, and Form ON479, Ontario Credits reflect these changes.

Ontario Child Care Supplement for Working Families

The Ontario Child Care Supplement for Working Families (OCCS) is a non-taxable monthly payment to qualifying Ontario families to help with the cost of raising children. For each child under age seven, the monthly supplement is up to $91.67 in a two-parent family and up to $109.17 in a single-parent family.

This is not an automatic payment. Each year, the Ontario Ministry of Finance sends out preprinted applications to qualifying families. Families must complete and return the application to the Ontario Ministry of Finance.

File your tax return - You (and your spouse or common-law partner) should file your 2006 tax return(s) as soon as possible. The amount of your OCCS payment, starting in July 2007, will be based on the information from the return(s) and on your OCCS application.

Ontario Opportunities Fund

The Ontario Opportunities Fund has been set up to give Ontarians a chance to reduce the province's debt. If you want to make a monetary contribution to the Ontario Opportunities Fund from your 2006 tax refund, complete the "Ontario Opportunities Fund" area on page 4 of your return.

You will be issued a receipt that can be used with your 2007 return. For more information about gifts to government, see line 349 in the General Income Tax and Benefit Guide. Your donation will not be processed if it is less than $2.00, or if the refund you have calculated is reduced by $2.00 or more when your return is assessed.

If you prefer to make a separate monetary contribution to this fund, please make your cheque or money order payable to the "Minister of Finance - Ontario Opportunities Fund" and mail it to the:

Ontario Financing Authority
14th Floor, 1 Dundas Street West
Toronto ON M7A 1Y7.

Ontario research employee stock option credit

If you are an eligible research employee with stock options granted after December 21, 2000 and before May 18, 2004, you may be eligible for a tax credit for Ontario income tax purposes. If you have stock option benefits and/or taxable capital gains arising from the sale of the related shares, contact the Ontario Ministry of Finance (see below) for more details.

If you have questions…

If you have general questions about your income tax return after you read the General Income Tax and Benefit Guide, call the Canada Revenue Agency (CRA) at 1-800-959-8281.

To get forms, visit the CRA Forms and Publications page or call 1-800-959-2221.

If you have specific questions about Ontario tax and credits, or one of the above programs after you read the publication called Completing your Ontario forms, contact the Ontario Ministry of Finance Information Centre at the following address and toll-free numbers:

Tax Advisory Services Branch
Income Tax Related Programs Section
Ontario Ministry of Finance
P O Box 640
Oshawa ON   L1H 8P5