Form ON428, Ontario Tax, is used to calculate your provincial tax.
Form ON479, Ontario Credits, is used to calculate your refundable tax credits.
Form ON-BEN, Application for the 2022 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 2021
- 5.05% on the portion of your taxable income that is $45,142 or less, plus
- 9.15% on the portion of your taxable income that is more than $45,142 but not more than $90,287, plus
- 11.16% on the portion of your taxable income that is more than $90,287 but not more than $150,000 plus
- 12.16% on the portion of your taxable income that is more than $150,000 but not more than $220,000, plus
- 13.16% on the portion of your taxable income that is more than $220,000.
The following taxes are included in the calculation of your Ontario tax:
Non-refundable tax credits
Ontario offers the following non-refundable tax credits to reduce your amount of provincial tax payable:
- Adoption expenses
- Age amount
- Allowable amount of medical expenses for other dependants
- Amount for an eligible dependant
- 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 income
- Caregiver amount
- Community food program donation tax credit for farmers
- Disability amount for self
- Disability amount transferred from a dependant
- Dividend tax credit
- Donations and gifts
- Employment insurance premiums on self-employment and other eligible earnings
- Employment insurance premiums through employment
- Interest paid on your student loans
- Low-income individuals and families tax (LIFT) credit
- Medical expenses for self, spouse or common-law partner, and your dependent children born in 2004 or later
- Minimum tax carryover
- Pension income amount
- Provincial foreign tax credit
- Spouse or common-law partner amount
- Tax reduction
- Your unused tuition and education amounts
Ontario Credits (ON479)
Refundable tax credits
Ontario offers the following refundable tax credits:
Application for the 2022 Ontario Trillium Benefit and Ontario Senior Homeowners' Property Tax Grant (ON-BEN)
Ontario offers the following credits and grants:
- Energy and property tax credit (OEPTC)
- Northern Ontario energy credit (NOEC)
- Senior homeowners' property tax grant (OSHPTG)
To estimate payments you may be entitled to, use our child and family benefits calculator.
For more information
If you have questions about your income tax return, go to Personal income tax 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 Ministry of Finance or call the Ontario Ministry of Finance at 1-866-ONT-TAXS (1-866-668-8297) or by teletypewriter (TTY) at 1-800-263-7776.
Forms and publications
- Income Tax Package – Ontario
- 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 for Multiple Jurisdictions
Provincial and territorial government partners
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