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Ontario Childcare Access and Relief from Expenses (CARE) Tax Credit |
Schedule ON479–A 2023 Protected B when completed |
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| Complete Form T778, Child Care Expenses Deduction for 2023, and enter the amount claimed on line 21400 of your return before completing this form. |
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| To find out if you are eligible for this tax credit, go to canada.ca/on-tax-info. | ||||||||||||||||||||
| Complete and attach a copy of this schedule to your return. | ||||||||||||||||||||
| An eligible child can be any of the following: | ||||||||||||||||||||
| • | your or your spouse's or common-law partner's child | |||||||||||||||||||
| • | a child whose net income was $15,000 or less and who was dependent upon you or your spouse or common-law partner | |||||||||||||||||||
| The child must have been under 16 years of age at some time in the year; however, the age limit does not apply if the child had a physical or mental impairment and was dependent upon you or your spouse or common-law partner at any time during the year. |
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| For each eligible child, there may be one or more supporting persons. | ||||||||||||||||||||
| A supporting person is a person (other than you) who meets all of the following conditions: | ||||||||||||||||||||
| • | They were a resident of Ontario at the end of 2023 | |||||||||||||||||||
| • | They lived with you at any time in 2023 and at any time in the first 60 days of 2024, and were any of the following: | |||||||||||||||||||
| – | the eligible child's parent | |||||||||||||||||||
| – | your spouse or common-law partner, if you are the parent of the eligible child | |||||||||||||||||||
| – | an individual claiming an amount for the eligible child on line 30425, 30400, 30450, or 30500 of their return | |||||||||||||||||||
| No supporting person for any eligible children | ||||||||||||||||||||
| If none of the eligible children has a supporting person, calculate your adjusted income and enter it on line 4 of column 1. | ||||||||||||||||||||
| One supporting person for all eligible children | ||||||||||||||||||||
| If there is only one supporting person and all of the eligible children have the same supporting person: | ||||||||||||||||||||
| • | Calculate your adjusted income and enter it on line 4 of column 1 | |||||||||||||||||||
| • | Calculate the adjusted income of the supporting person and enter it on line 4 of column 2 | |||||||||||||||||||
| Two or more supporting persons for all eligible children | ||||||||||||||||||||
| If there are two or more supporting persons and all of the eligible children have the same supporting persons: | ||||||||||||||||||||
| • | Calculate your adjusted income and enter it on line 4 of column 1 | |||||||||||||||||||
| • | Calculate the adjusted income of each supporting person on a separate sheet and enter the total of their adjusted incomes on line 4 of column 2 (leave lines 1 to 3 of column 2 blank) |
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| Different supporting persons for each eligible child | ||||||||||||||||||||
| If there is one or more supporting persons and the eligible children do not have the same supporting person(s): | ||||||||||||||||||||
| • | Calculate your adjusted income and enter it on line 4 of column 1 | |||||||||||||||||||
| • | Calculate the adjusted income of each supporting person. For each eligible child, calculate the sum of the adjusted incomes of all supporting persons for that child on a separate sheet. Enter the highest sum on line 4 of column 2 (leave lines 1 to 3 of column 2 blank) |
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| Continue on the next page. | ||||||||||||||||||||
| 5006-TCA E (23) | (Ce formulaire est disponible en français.) | Page 1 of 2 | ||||||||||||||||||
| Protected B when completed | ||||||||||||||||||||
| Family adjusted income calculation for the tax credit | Column 1 | Column 2 | ||||||||||||||||||
| You | Supporting person(s) | |||||||||||||||||||
| Net income from line 23600 of the return (if "0", see note below) | 1 | |||||||||||||||||||
| Child care expenses deduction from line 21400 of the return | + | 63045 | + | 2 | ||||||||||||||||
| Social benefits repayment from line 23500 of the return | + | + | 3 | |||||||||||||||||
| Add lines 1 to 3 | ||||||||||||||||||||
| (if negative, enter "0"). | Adjusted income | = | 63047 | = | 4 | |||||||||||||||
| Add the amounts from line 4 of columns 1 and 2. | Family adjusted income | 5 | ||||||||||||||||||
| Enter your child care expenses deduction from line 21400 of your return. | 6 | |||||||||||||||||||
| If your family adjusted income on line 5 is "0", enter 75%. | ||||||||||||||||||||
| If not, enter your tax credit rate from the table below. | x | % | 7 | |||||||||||||||||
| Line 6 multiplied by the percentage from line 7 | = | ► | 8 | |||||||||||||||||
| Enter the amount from line 8 on line 63050 of your Form ON479. | ||||||||||||||||||||
| Note: | If the net income from line 23600 of the return is negative before following the instruction on line 23600 that says "if negative, enter 0", enter the negative amount in brackets instead of entering "0". |
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| Family adjusted income | Tax credit rate |
Family adjusted income | Tax credit rate |
Family adjusted income | Tax credit rate |
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| more than | but not more than |
more than | but not more than |
more than | but not more than |
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| $0 | $20,000 | 75% | $60,000 | $63,600 | 49% | $106,800 | $110,400 | 23% | ||||||||||||
| $20,000 | $22,500 | 73% | $63,600 | $67,200 | 47% | $110,400 | $114,000 | 21% | ||||||||||||
| $22,500 | $25,000 | 71% | $67,200 | $70,800 | 45% | $114,000 | $117,600 | 19% | ||||||||||||
| $25,000 | $27,500 | 69% | $70,800 | $74,400 | 43% | $117,600 | $121,200 | 17% | ||||||||||||
| $27,500 | $30,000 | 67% | $74,400 | $78,000 | 41% | $121,200 | $124,800 | 15% | ||||||||||||
| $30,000 | $32,500 | 65% | $78,000 | $81,600 | 39% | $124,800 | $128,400 | 13% | ||||||||||||
| $32,500 | $35,000 | 63% | $81,600 | $85,200 | 37% | $128,400 | $132,000 | 11% | ||||||||||||
| $35,000 | $37,500 | 61% | $85,200 | $88,800 | 35% | $132,000 | $135,600 | 9% | ||||||||||||
| $37,500 | $40,000 | 59% | $88,800 | $92,400 | 33% | $135,600 | $139,200 | 7% | ||||||||||||
| $40,000 | $45,000 | 57% | $92,400 | $96,000 | 31% | $139,200 | $142,800 | 5% | ||||||||||||
| $45,000 | $50,000 | 55% | $96,000 | $99,600 | 29% | $142,800 | $146,400 | 3% | ||||||||||||
| $50,000 | $55,000 | 53% | $99,600 | $103,200 | 27% | $146,400 | $150,000 | 1% | ||||||||||||
| $55,000 | $60,000 | 51% | $103,200 | $106,800 | 25% | $150,000 | 0% | |||||||||||||
| See the privacy notice on your return. | ||||||||||||||||||||
| 5006-TCA E (23) | Page 2 of 2 | |||||||||||||||||||