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 2019 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 2018
- 5.05% on the first $42,960 of taxable income, plus
- 9.15% on the portion of taxable income that is more than $42,960 but not more than $85,923, plus
- 11.16% on the portion of taxable income that is more than $85,923 but not more than $150,000 plus
- 12.16% on the portion of taxable income that is more than $150,000 but not more than $220,000, plus
- 13.16% on taxable income over $220,000.
Non-refundable tax credits, credits and reductions
Ontario offers the following credits and reductions to further reduce your amount of provincial tax payable:
- Adoption expenses
- Age amount (see Worksheet ON428)
- Allowable amount of medical expenses for other dependants
- Amount for an eligible dependant
- Amounts transferred from your spouse or common-law partner (see Schedule ON(S2))
- Basic personal amount
- CPP or QPP contributions on self-employment and other earnings (see Schedule 1, Federal tax)
- CPP or QPP contributions through employment (see Schedule 1, Federal tax)
- Caregiver amount – Ontario
- Community food program donation tax credit for farmers
- Disability amount (for self)
- Disability amount transferred from a dependant
- Donations and gifts (see Form ON428)
- Employment insurance premiums on self-employment and other eligible earnings (see Schedule 1, Federal tax)
- Employment insurance premiums through employment (see Schedule 1, Federal tax)
- Foreign tax credit – Ontario
- Interest paid on your student loans (see Schedule 1, Federal Tax)
- Medical expenses for self, spouse or common-law partner, and your dependent children born in 2001 or later
- Pension income amount
- Spouse or common-law partner amount
- Tax reduction – Ontario
- Unused tuition and education amounts
Ontario credits (ON479)
Ontario offers the following credits:
Application for the 2019 Ontario Trillium Benefit and Ontario Senior Homeowners' Property Tax Grant (ON-BEN)
Ontario offers the following credits and grants:
To estimate payments you may be entitled to, use our calculators:
For more information
If you have questions about your income tax return, go to Taxes 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 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
- Ontario – Income Tax Package
- 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
Provincial and territorial government partners
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