Ontario

Main non-refundable tax credits 2018

This document is up to date as of August 31, 2018 and reflects the status of legislation, including proposed amendments at this date.

Federal (15 %) Ontario (5,05 %)
$ $
Basic 11,809 10,354
Spouse and eligible dependant

11,8091, 2

  8,7923

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

6,9865

  4,8816

Employment amount

1,1957

s.o.
Age amount

  7,3338

  5,0559

Retirement income 2,000

1,432

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

8,235
4,80410

8,365
4,87911

Adoption fees

15,90512

12,63212

Volunteer firefighters 3,000 s.o.
Search and rescue volunteer  

3,000

 

s.o.

Purchase of first home 5,000 s.o.
Home accessibility 10,00015 s.o.16
Medical expenses
  • 15% of expenses which exceed the lesser of $2,302 or 3% of applicant’s net income
  • No limit for dependants
  • 5.05% of expenses which exceed the lesser of $2,343 or 3% of applicant’s net income
  • Maximum medical expenses for dependant of $12,632
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 $2,182 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 $879 (nil at $9,671).

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 $16,405 (nil at $23,391).

6 Reduced by each $1 of net income of the dependant in excess of $16,696 (nil at $21,577).

7 Amount equal to taxpayer’s employment income for the year (max. $1,195).

8 Reduced by 15% for each $1 exceeding $36,976 (nil at $85,863).

9 Reduced by 15% for each $1 exceeding $37,635 (nil at $71,335).

10 Reduced by child care and caregiver expenses exceeding $2,814 (nil at $7,618).

11 Reduced by child care and caregiver expenses exceeding $2,857 (nil at $7,736).

12 Maximum amount of expenses eligible for the credit.

13 Refundable tax credit available in Ontario.

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