 |
Ontario Childcare Access and Relief from Expenses (CARE) Tax Credit |
Schedule ON479–A 2024 Protected B when completed |
||||||||||||||||||
| Complete Form T778, Child Care Expenses Deduction for 2024, and enter the amount claimed on line 21400 of your return before completing this form. |
||||||||||||||||||||
| 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 paper 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 $15,705 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. |
||||||||||||||||||||
| 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 2024 | |||||||||||||||||||
| • | They lived with you at any time in 2024 and at any time in the first 60 days of 2025, 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) |
|||||||||||||||||||
| 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 total 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) |
|||||||||||||||||||
| Continue on the next page. | ||||||||||||||||||||
| 5006-TCA E (24) | (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 (or the amount you would have | ||||||||||||||||||||
| entered if the instructions on line 23600 said "if negative, show in brackets") | 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 the tax credit rate that applies to your family adjusted income 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. | ||||||||||||||||||||
| Family adjusted income | Tax credit rate |
Family adjusted income | Tax credit rate |
Family adjusted income | Tax credit rate |
|||||||||||||||
| more than | but not more than |
more than | but not more than |
more than | but not more than |
|||||||||||||||
| $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 (24) | Page 2 of 2 | |||||||||||||||||||