Ontario

Main non-refundable tax credits 2019

 

This document is up to date as of August 1, 2019 and reflects the status of legislation, including proposed amendments at this date.

Federal (15 %) Ontario (5,05 %)
$ $
Basic 12,069 10,582
Spouse and eligible dependant

12,0691, 2

  8,9853

Caregiver for a dependant aged 18 and older who has a disability4

7,1405

  4,9876

Employment amount

1,2227

n/a
Age amount

  7,4948

  5,1669

Retirement income 2,000

1,463

Person suffering from a disability Supplement (- 18 years of age)

8,416
4,90910

8,549
4,98711

Adoption fees

16,25512

12,91012

Volunteer firefighters 3,000 n/a
Search and rescue volunteer  

3,000

 

n/a

Purchase of first home 5,000 n/a
Home accessibility 10,00012 n/a13
Medical expenses
  • 15% of expenses which exceed the lesser of $2,352 or 3% of applicant’s net income
  • No limit for dependants
  • 5.05% of expenses which exceed the lesser of $2,395 or 3% of applicant’s net income
  • Maximum medical expenses for dependant of $12,910
Charitable donations
  • Max. donations: 75% of net income
  • 15% on the first $200 and 29% or 33% on excess amount
  • Max. donations: 75% of net income
  • 5.05% on the first $200 and 17.5% on excess amount

1 Reduced by net income of spouse or dependant.
2 Potential $2,230 additional amount if eligible for Canadian caregiver tax credit (also offered for a dependant child under 18 years of age).
3 Reduced for each $1 exceeding $898 (nil at $9,883).
4 Other than a person for whom the spouse tax credit or eligible dependant tax credit is claimed.
5 Reduced by each $1 of net income of the dependant in excess of $16,766 (nil at $23,906).
6 Reduced by each $1 of net income of the dependant in excess of $17,064 (nil at $22,051).
7 Amount equal to taxpayer’s employment income for the year (max. $1,222).
8 Reduced by 15% for each $1 exceeding $37,790 (nil at $87,750).
9 Reduced by 15% for each $1 exceeding $38,463 (nil at $72,903).
10 Reduced by child care and caregiver expenses exceeding $2,875 (nil at $7,784).
11 Reduced by child care and caregiver expenses exceeding $2,920 (nil at $7,907).
12 Maximum amount of expenses eligible for the credit.
13 Refundable tax credit available in Ontario.
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