Table I2 – Main Non-Refundable Tax Credits - ON 2025

	Federal (14.5%)	Ontario (5.05%)
	$	$
Basic personal amount	16,129¹	12,747
Spouse and eligible dependant	16,129^{1, 2, 3}	10,823⁴
Caregiver for a dependant aged 18 and older who has a disability⁵	8,601⁶	6,008⁷
Employment amount	1,471⁸	N/A
Age amount	9,028⁹	6,223¹⁰
Retirement income	2,000	1,762
Person suffering from a disability Supplement (- 18 years of age)	10,138 5,914¹¹	10,298 6,007¹²
Adoption fees	19,580¹³	15,551¹³
Volunteer firefighters	6,000	N/A
Search and rescue volunteer	6,000	N/A
Purchase of first home	10,000	N/A
Home accessibility	10,000¹³	N/A¹⁴

	Federal	Ontario
Medical expenses	14.5% of expenses which exceed the lesser of $2,834 or 3% of applicant's net income No limit for dependants	5.05% of expenses which exceed the lesser of $2,885 or 3% of applicant's net income Maximum medical expenses for dependant of $15,551
Charitable donations	Max. donations: 75% of net income 14.5% on the first $200 and 29% or 33% on excess amount	Max. donations: 75% of net income 5.05% on the first $200 and 11.16% on excess amount

Gradually reduced when revenue exceeds $177,882, to a minimum of $14,538 when revenue reaches $253,414.
Reduced by net income of spouse or dependant.
Potential $2,687 additional amount if eligible for Canadian caregiver tax credit (also offered for a dependant child under 18 years of age).
Reduced for each $1 exceeding $1,082 (nil at $11,905).
Other than a person for whom the spouse tax credit or eligible dependant tax credit is claimed.
Reduced by each $1 of net income of the dependant in excess of $20,197 (nil at $28,798).
Reduced by each $1 of net income of the dependant in excess of $20,554 (nil at $26,562).
Amount equal to taxpayer's employment income for the year (max. $1,471).
Reduced by 15% for each $1 exceeding $45,522 (nil at $105,709).
Reduced by 15% for each $1 exceeding $46,330 (nil at $87,817).
Reduced by childcare and caregiver expenses exceeding $3,464 (nil at $9,378).
Reduced by childcare and caregiver expenses exceeding $3,518 (nil at $9,525).
Maximum amount of expenses eligible for the credit.
Refundable tax credit available in Ontario.

Services