Section 12 – Social Programs and Benefits
Individuals resident in Ontario on December 31 of the year have to pay a contribution based on their taxable income. The contribution is paid through source deductions for employed individuals or with tax instalments for self-employed individuals. The actual amount of the contribution is calculated when individual tax returns are prepared. No contribution has to be paid if taxable income does not exceed $20,000. The maximum contribution of $900 is reached when taxable income is greater than $200,600. The contribution is not an eligible expense for the medical expense credit (see Section IV).
This document has been updated on August 31st, 2018 and reflects the state of the Law, including draft amendments, at that date.