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Aug 8, 2022 · The Public Transit Tax Credit is available to taxpayers who use public transit to commute to work or school. The credit is worth 15% of the cost of eligible transit passes, up to a maximum of $225 per month.
The federal indexation factors, tax brackets and tax rates for 2023 have been confirmed to Canada Revenue Agency (CRA) information. See Indexation adjustment for personal income tax and benefit amounts on the CRA website.
Dec 6, 2022 · What are the federal tax brackets in Canada for 2022? We crunched the numbers so you can find your tax bracket quickly: Here’s how federal tax brackets work.
- Overview
- On this page
- New for 2023
- Ontario benefits for individuals and families
- Form ON428 – Ontario Tax
- Form ON479 – Ontario Credits
- Form ON-BEN – Application for the 2024 Ontario Trillium Benefit and Ontario Senior Homeowners' Property Tax Grant
- Download a copy of Ontario tax information for 2023
- Prior years
•New for 2023
•Ontario benefits for individuals and families
•Form ON428 – Ontario Tax
•Form ON479 – Ontario Credits
•Form ON-BEN – Application for the 2024 Ontario Trillium Benefit and Ontario Senior Homeowners' Property Tax Grant
•Download a copy of Ontario tax information for 2023
The personal income levels used to calculate your Ontario tax have changed.
The amounts for most provincial non-refundable tax credits have changed.
The Ontario seniors' home safety tax credit is no longer available for 2023 and later tax years.
The Ontario jobs training tax credit is no longer available for 2023 and later tax years.
To make sure you get your payments on time, you and your spouse or common-law partner need to file your 2023 Income Tax and Benefit Return(s) by April 30, 2024. The CRA will use the information from your return(s) to calculate the payments you are entitled to get from the following programs:
Ontario child benefit
The Ontario child benefit (OCB) is a non-taxable amount paid to help low- to moderate-income families provide for their children. The OCB and the Canada child benefit (CCB) are delivered together in one monthly payment.
To receive the OCB, you and your spouse or common-law partner need to file your income tax and benefit return(s) and be eligible for the CCB. You only need to apply once in a lifetime for each child under the age of 18 in your care.
If you are new to Canada or returning to Canada, call the Canada Revenue Agency (CRA) at 1-800-387-1193 for specific instructions on how to apply.
If you are the parent of a newborn, you can apply for child benefits when you register your child's birth using Ontario's newborn registration service at Register a birth (new baby).
Who should complete Form ON428
Complete Form ON428 if one of the following applies: You were a resident of Ontario at the end of the year You were a non-resident of Canada in 2023 and any of the following applies: You earned employment income only in Ontario You received income from a business with a permanent establishment only in Ontario
Completing Form ON428
Fill out Part A – Ontario tax on taxable income Calculate your tax on taxable income using the chart in Part A Fill out Part B – Ontario non-refundable tax credits The eligibility conditions and rules for claiming most Ontario non-refundable tax credits are the same as those for the federal non-refundable tax credits. However, the amount and calculation of most Ontario non-refundable tax credits are different from the corresponding federal credits. If you are a newcomer to Canada or an emigrant As a newcomer or an emigrant, you may be limited in the amount you can claim for certain provincial non-refundable tax credits. If you reduced your claim for any of the following federal amounts, you also need to reduce your claim for the corresponding provincial amount in the same manner: Expand all - part B Collapse all - part B Line 58185 – Ontario caregiver amount You may be able to claim this amount for an eligible relative who was dependent on you because of a mental or physical impairment at any time in the year. An eligible relative is a dependant 18 years of age or older before the end of the year who is your (or your spouse's or common-law partner's): child or grandchild parent, grandparent, brother, sister, aunt, uncle, niece or nephew who was resident in Canada at any time in the year You can claim this amount if the rules are met for claiming one of the following: the amount for an eligible dependant (who has an impairment and is 18 years of age or older) on line 30400 of your return the amount for other infirm dependants age 18 or older on line 30450 of your return Your dependant's net income from line 23600 of their return (or the amount that it would be if they filed a return) must be less than $24,726. You can only claim this amount for dependants who have an impairment. You cannot claim this amount for your (or your spouse's or common-law partner's) parents or grandparents unless they have an impairment. You can claim this amount for an eligible relative who has an impairment, whether or not they live with you, if their net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $24,726. Line 58689 – Medical expenses for self, spouse or common-law partner and your dependent children born in 2006 or later The medical expenses you can claim on line 58689 are the same as those you can claim on line 33099 of your return, except for the following: If the amount you claimed for medical expenses on your return includes an amount for attendant care expenses that was limited to $10,000 ($20,000 in the year of death), the maximum Ontario claim for attendant care expenses is $16,408 ($32,816 in the year of death) The maximum Ontario claim for the cost of a van adapted for transporting a patient who requires the use of a wheelchair is $8,204 The maximum Ontario claim for moving expenses for a patient's move to a more accessible dwelling is $3,282 The medical expenses you claim also have to cover the same 12-month period ending in 2023 and must be expenses that were not claimed for 2022. Fill out Part C – Ontario tax Complete this part to calculate your Ontario tax. Expand all - part C Collapse all - part C Line 75 – Reduction for dependent children born in 2005 or later Enter on line 60969 the number of dependent children you have. Claim $506 for each dependent child. If the child has a mental or physical impairment, claim an additional $506 for that dependant on line 76. Dependent child A dependent child is a person who met all of the following conditions: They were 18 years of age or younger on December 31, 2023 They lived with you in 2023 They were your (or your spouse's or common-law partner's) child A child is not a dependent child if either of the following conditions apply: The child has a spouse or common-law partner who is claiming an amount on line 58120 Someone is receiving an amount under the federal Children's Allowances Act in respect of that child Line 85 – Low-income individuals and families tax (LIFT) credit You may be able to claim this credit if you meet all of the following conditions: You were a resident of Canada at the beginning of the year You were a resident of Ontario on December 31, 2023 You had employment income for 2023 You cannot claim this credit if any of the following conditions apply: You were subject to the Ontario additional tax for minimum tax purposes You were confined to a prison or similar institution on December 31, 2022 and for the first 179 days of 2023 If you are preparing a return for a resident of Ontario who died in 2023, you can claim this credit on their final return. If you were bankrupt at any time in 2023, you cannot claim this tax credit on any return for a tax year ending in 2023. How to claim this credit Complete Schedule ON428–A, Low-income Individuals and Families Tax (LIFT) Credit, to calculate your credit and enter the amount on line 62140 of your Form ON428. If you have a spouse or common-law partner who has employment income, they can also claim this credit on their Schedule ON428–A. Supporting documents If you are filing a paper return, attach your completed Schedule ON428–A. Line 87 – Community food program donation tax credit for farmers You can claim the community food program donation tax credit for farmers if all of the following conditions apply: You were a resident of Ontario at the end of the year You (or your spouse or common-law partner) were a farmer You made a qualifying donation to an eligible community food program in the year You claimed the qualifying donation on line 34000 of your federal Schedule 9, Donations and Gifts, and on line 58969 of your Form ON428 as a charitable donation or gift for the year A qualifying donation is a donation of one or more agricultural products produced in Ontario and donated to an eligible community food program in Ontario. An agricultural product is any of the following: meat or meat by-products eggs or dairy products fish fruits, vegetables, grains, pulses, herbs, nuts, or mushrooms honey or maple syrup anything else that is grown, raised or harvested on a farm and can legally be sold, distributed or offered for sale at a place other than the producer's premises as food in Ontario An item of any of these types that has been processed is an agricultural product if it was processed only to the extent necessary to be legally sold away from the producer's premises as food intended for human consumption. Items that have been processed beyond this point, such as pickles, preserves and sausages, are not agricultural products. An eligible community food program is a registered charity under the Income Tax Act that meets one of the following conditions: It distributes food to the public without charge in Ontario and does so mainly to provide relief to the poor (food banks meet this condition) It operates or oversees one or more student nutrition programs The amount of qualifying donations can be split between a spouse or common-law partner. However, the total amount of qualifying donations cannot be more than the total of the qualifying donations made by both of them in the tax year. You (or your spouse or common-law partner) must have had farming income in the year that the donations were made. You do not have to claim the donations made in 2023 on your 2023 return. You (or your spouse or common-law partner) can carry them forward and claim the credit for the next five years even if neither of you had farming income in the years the donations are claimed. No matter when you claim the donations, you can only claim each donation once. For more information, see Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income. If you are preparing a return for a person who died in 2023, you can claim this credit on their final return. If you were bankrupt in 2023, claim your community food program donation tax credit on either the pre- or post-bankruptcy return you file for the tax year ending December 31, 2023, depending on when the qualifying donations were made. If qualifying donations are claimed on more than one return, the total amount of donations that can be claimed on all returns filed for the year cannot be more than the total qualifying donations made. How to claim this credit Enter on line 62150 the amount of donations you have included on line 34000 of your federal Schedule 9 that are qualifying donations for the community food program donation tax credit for farmers. Then enter 25% of this amount on line 87 of your Form ON428. Line 89 – Ontario health premium You have to pay the Ontario health premium if both of the following conditions apply: You were a resident of Ontario at the end of the year Your taxable income on line 26000 of your return is more than $20,000 Complete the chart on Form ON428 to calculate your Ontario health premium. This premium is part of your Ontario income tax and is included in your total income tax payable for the year. End of the year means any of the following dates: December 31, 2023, if you were a resident of Ontario on that date the date you left Canada if you emigrated in 2023 the date of death for a resident of Ontario who died in 2023 If you are preparing a return for a resident of Ontario who died in 2023, the Ontario health premium is payable on their final return if their taxable income from line 26000 of their return is more than $20,000. If you were bankrupt at any time in 2023, you have to pay the Ontario health premium if your total taxable income for the year from all returns (pre-bankruptcy, in-bankruptcy and post-bankruptcy from January 1, 2023, to December 31, 2023) is more than $20,000.
You may be entitled to the credits listed in this section even if you do not have to pay tax. If the total of these credits is more than the taxes you have to pay, you may get a refund for the difference.
To claim these credits, attach a completed Form ON479, Ontario Credits, to your return.
•Filing for a deceased person
You can claim the following credits on the deceased person's final return:
•Ontario childcare access and relief from expenses (CARE) tax credit
•Ontario seniors' public transit tax credit
If you had costs for your principal residence in Ontario in 2023, you may be eligible for the following amounts:
•Ontario energy and property tax credit (OEPTC)
•Northern Ontario energy credit (NOEC)
•Ontario senior homeowners’ property tax grant (OSHPTG)
•Complete Form ON-BEN
You must complete and attach Form ON-BEN to your 2023 return to apply for the OEPTC, the NOEC, and/or the OSHPTG.
The Ontario tax information for 2023 is available in PDF.
This PDF is not available to order.
For people with visual impairments, the following alternate formats are also available:
•E-text
•Large print pdf
While all Canada Revenue Agency web content is accessible, we also provide our forms and publications in alternate formats (digital audio, electronic text, Braille, and large print) to allow persons with disabilities to access the information they need.
Previous-year information is also available.
Previous year income tax rates. Select the tax year. Information on income tax rates in Canada including federal rates and those rates specific to provinces and territories.
65 years or older on December 31 st, 2022. a resident of Ontario on December 31, 2023. If you moved outside of Ontario before December 31, 2023, you wouldn't qualify for the tax credit. Credit. You can claim up to $3,000 in eligible public transit expenses and receive up to $450 each year. Public transit services.
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Feb 10, 2022 · The tax-filing deadline for most individuals is April 30, 2022. Since April 30, 2022, falls on a Saturday, your return will be considered filed on time in either of the following situations: we receive it on or before May 2, 2022. it is postmarked on or before May 2, 2022.
