Ontario Credits | Form ON479 2023 Protected B when completed |
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You can claim these refundable tax credits even if you do not have to pay any tax. If they are more than the taxes you have to pay, you may get a refund for the difference. |
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Complete the calculations that apply to you and attach a copy of this form to your return. | |||||||||||||||||||||||||||||
For more information about these credits, go to canada.ca/on-tax-info. | |||||||||||||||||||||||||||||
Ontario childcare access and relief from expenses (CARE) tax credit | |||||||||||||||||||||||||||||
Complete Schedule ON479–A to calculate this amount. | 63050 | •1 | |||||||||||||||||||||||||||
Ontario seniors care at home tax credit | |||||||||||||||||||||||||||||
Note: If the total of your family's net income (on line 7 below) is more than $65,000, enter "0" on line 12. |
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Enter the medical expenses from line 58769 of your Form ON428. | 2 | ||||||||||||||||||||||||||||
Allowable percentage | x 25% | 3 | |||||||||||||||||||||||||||
Line 2 multiplied by the percentage from line 3 | (maximum $1,500) | = | 4 | ||||||||||||||||||||||||||
If the total of your family's net income (on line 7 below) is $35,000 or less, enter "0" on line 11 and continue on line 12. |
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Enter your net income from line 23600 | |||||||||||||||||||||||||||||
of your return. | 5 | ||||||||||||||||||||||||||||
Your spouse's or common-law partner's net income | |||||||||||||||||||||||||||||
from line 23600 of their return (if applicable) | + | 6 | |||||||||||||||||||||||||||
Line 5 plus line 6 | = | 7 | |||||||||||||||||||||||||||
Base amount | – 35,000.00 | 8 | |||||||||||||||||||||||||||
Line 7 minus line 8 (if negative, enter "0") | = | 9 | |||||||||||||||||||||||||||
Applicable rate | x 5% | 10 | |||||||||||||||||||||||||||
Line 9 multiplied by the percentage from line 10 | = | ► | – | 11 | |||||||||||||||||||||||||
Line 4 minus line 11 (if negative, enter "0") | 63095 | = | •► | + | 12 | ||||||||||||||||||||||||
Ontario seniors' public transit tax credit | |||||||||||||||||||||||||||||
Amount paid in the year for eligible seniors' | |||||||||||||||||||||||||||||
use of Ontario public transit services | (maximum $3,000) | 63100 | x 15% = | + | 13 | ||||||||||||||||||||||||
Add lines 1, 12, and 13. | = | 14 | |||||||||||||||||||||||||||
5006-TC E (23) | (Ce formulaire est disponible en français.) | Page 1 of 2 | |||||||||||||||||||||||||||
Protected B when completed | |||||||||||||||||||||||||||||
Amount from line 14 of the previous page | 15 | ||||||||||||||||||||||||||||
Ontario political contribution tax credit | |||||||||||||||||||||||||||||
Ontario political contributions made in 2023 | 63110 | 16 | |||||||||||||||||||||||||||
Enter $1,552 if your total contributions are $3,531 or more. | |||||||||||||||||||||||||||||
If not, use Worksheet ON479. | (maximum $1,552) | + | 17 | ||||||||||||||||||||||||||
Ontario focused flow-through share tax credit | |||||||||||||||||||||||||||||
Enter your total expenses from your Form T1221. | 63220 | x 5% = | + | 18 | |||||||||||||||||||||||||
Ontario co-operative education tax credit | |||||||||||||||||||||||||||||
Number of eligible work placements your business or partnership is | |||||||||||||||||||||||||||||
claiming under the Ontario co-operative education tax credit program | 63260 | ||||||||||||||||||||||||||||
Are you claiming this credit as a member of a partnership? | 63265 | 1 | Yes | 2 | No | ||||||||||||||||||||||||
If yes, enter your nine-digit business number. | 63270 | ||||||||||||||||||||||||||||
If the total salaries and wages paid in the previous tax year were: | |||||||||||||||||||||||||||||
• | $600,000 or more, enter 25% of the total eligible expenditures for all students on line 19 | ||||||||||||||||||||||||||||
• | $400,000 or less, enter 30% of the total eligible expenditures for all students on line 19 | ||||||||||||||||||||||||||||
• | more than $400,000 but less than $600,000, use Worksheet ON479 to calculate the amount to enter on line 19 |
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Enter the total amount claimed for all qualifying work placements. | (maximum $3,000 per student) | 63300 | + | •19 | |||||||||||||||||||||||||
Add lines 15, 17, 18 and 19. | Ontario credits | = | 20 | ||||||||||||||||||||||||||
Enter the amount from line 20 on line 47900 of your return. | |||||||||||||||||||||||||||||
See the privacy notice on your return. | |||||||||||||||||||||||||||||
5006-TC E (23) | Page 2 of 2 | ||||||||||||||||||||||||||||