ONTARIO FORMS : ON428, ON479 & ON-BEN

Ontario residents complete three provincial forms with their T1 return. All are administered by the CRA on behalf of Ontario.

FORM ON428, ONTARIO TAX

• Part A: Ontario tax on taxable income using the five Ontario brackets.

• Part B: Ontario non-refundable tax credits, including the basic personal amount, age, spouse, caregiver, pension, disability, medical expenses and donations, converted at 5.05 percent.

• Part C: Ontario tax, Ontario surtax, the Ontario dividend tax credit, Ontario minimum tax carryover, the Ontario tax reduction (for low-income filers), and Ontario foreign tax credit.

• The Ontario Health Premium is calculated on the related worksheet and added.

• Low-income Individuals and Families Tax credit (LIFT) is calculated on Schedule ON428-A.

• The result goes to line 42800.

FORM ON479, ONTARIO CREDITS

• Ontario Child Care Access and Relief from Expenses (CARE) tax credit.

• Ontario Seniors' Public Transit Tax Credit (for seniors 65 and older with eligible transit costs).

• Ontario Seniors Care at Home Tax Credit.

• Ontario political contribution tax credit.

• Ontario flow-through share credit and others.

• These refundable credits are entered on line 47900.

FORM ON-BEN, APPLICATION FOR THE ONTARIO TRILLIUM BENEFIT AND ONTARIO SENIOR HOMEOWNERS' PROPERTY TAX GRANT

• Information on rent or property tax paid for the principal residence and the municipality.

• Student residence, long-term care home or reserve information.

• Northern Ontario Energy Credit eligibility.

• The choice to receive the OTB as a single payment in June of the following year.