Use this worksheet to calculate the amounts to enter on your Form ON428, Ontario Tax.
Keep this worksheet for your records. Do not attach it to your return.
Line 58080 – Age amount(if you were born in 1958 or earlier)
If the amount from line 23600 of your return is:
• $43,127 or less, enter $5,793 on line 58080 of your Form ON428
• $81,747 or more, enter "0" on line 58080 of your Form ON428
Otherwise, complete the calculation below.
Maximum amount
1
Amount from line 23600 of your return
2
Income threshold
–
3
Line 2 minus line 3 (if negative, enter "0")
=
4
Applicable rate
x 15%
5
Line 4 multiplied by the percentage from line 5
=
►
–
6
Line 1 minus line 6 (if negative, enter "0")
=
7
Enter the amount from line 7 on line 58080 of your Form ON428.
Line 58185 – Ontario caregiver amount
Complete one column for each dependant. If you have more than three dependants, use a separate sheet of paper.
Dependant 1
Dependant 2
Dependant 3
Base amount
1
Dependant's net income from line 23600 of their return
–
–
–
2
Line 1 minus line 2 (if negative, enter "0")
(maximum $5,593 per dependant)
=
=
=
3
Amount claimed for this dependant on line 58160
of your Form ON428, if any
–
–
–
4
Allowable amount for this dependant:
line 3 minus line 4 (if negative, enter "0")
=
=
=
5
Add the amounts from line 5 for columns 1, 2 and 3 (and others, if any).
=
6
Enter the total from line 6 on line 58185 of your Form ON428.
Line 58440 – Disability amount for self
Complete the following calculation if you were under 18 years of age on December 31, 2023:
Base amount
1
Maximum amount
2
Total child care and attendant care expenses for you,
claimed by you or another person
3
Threshold for child and attendant care expenses
–
4
Line 3 minus line 4 (if negative, enter "0")
=
►
–
5
Line 2 minus line 5 (if negative, enter "0")
=
►
+
6
Line 1 plus line 6
(maximum $15,177)
=
7
Enter the amount from line 7 on line 58440 of your Form ON428.
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(Ce formulaire est disponible en français.)
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Line 58480 – Disability amount transferred from a dependant
Complete this calculation for each dependant. If you have more than one dependant, use a separate sheet of paper.
Note:
If you and your dependant were not residents of the same province or territory at the end of the year, special rules may apply. For more information, call the Canada Revenue Agency at 1-800-959-8281.
Base amount
1
If the dependant was under 18 years of age on December 31, 2023, complete lines 2 to 12.
If the dependant was 18 years of age or older, enter "0" on line 6 and continue on line 7.
Maximum amount
2
Total child care and attendant care expenses for this
dependant claimed by you or another person
3
Threshold for child and attendant care expenses
–
4
Line 3 minus line 4 (if negative, enter "0")
=
►
–
5
Line 2 minus line 5 (if negative, enter "0")
=
►
+
6
Line 1 plus line 6
(maximum $15,177)
=
7
Enter the amount from line 28 of the dependant's Form ON428.
+
8
Line 7 plus line 8
=
9
Dependant's taxable income from line 26000 of their return
–
10
Line 9 minus line 10 (if negative, enter "0")
=
11
Enter whichever is less:
amount from line 7 or line 11.
Allowable amount for this dependant
12
Enter on line 58480 of your Form ON428 the total of allowable amounts claimed for all dependants.
Line 58729 – Allowable amount of medical expenses for other dependants
Complete one column for each dependant. If you have more than three dependants, use a separate sheet of paper.
Dependant 1
Dependant 2
Dependant 3
Medical expenses for other dependants
1
Enter the amount from line 40 of the dependant's
Form ON428.
–
–
–
2
Line 1 minus line 2 (if negative, enter "0")
(maximum $14,476 per dependant)
=
=
=
3
Add the amounts from line 3 for columns 1, 2 and 3 (and others, if any).
4
Enter the total from line 4 on line 58729 of your Form ON428.
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Line 61520 – Ontario dividend tax credit
Amount from line 12000 of your return
A
Amount from line 12010 of your return
–
B
x
2.9863%
=
1
Amount A minus amount B
=
C
x
10%
=
+
2
Line 1 plus line 2
=
3
Enter the amount from line 3 on line 61520 of your Form ON428.
Line 72 – Ontario additional tax for minimum tax purposes
Complete this calculation if you entered an amount on line 98 of your Form T691.
Ontario basic additional tax:
Amount from line 98 of your Form T691
x
33.67%
=
1
Ontario surtax on additional tax:
Amount from line 65 of your Form ON428
+
2
Line 1 plus line 2
=
3
If the amount on line 3 is more than $5,315, complete lines 4 to 9. If not, enter the amount from line 1 on line 72 of your Form ON428.
