Free untitled - Canada

Ontario Tax
Complete this form and attach a copy of it to your return. For details, see the forms book.

ON428
T1 General ­ 2009

Step 1 ­ Ontario non-refundable tax credits
For internal use only claim $8,881 (maximum $4,336)

Basic personal amount Age amount (if born in 1944 or earlier) (use provincial worksheet) Spouse or common-law partner amount
Base amount Minus: his or her net income from page 1 of your return Result: (if negative, enter "0")

5605 5804 5808

1 2

8,295 00

(maximum $7,541)

5812

Amount for an eligible dependant (use provincial worksheet) 5816 Amount for infirm dependants age 18 or older (use provincial worksheet) 5820 Canada Pension Plan or Quebec Pension Plan contributions:
(amount from line 308 of your federal Schedule 1) (amount from line 310 of your federal Schedule 1) (amount from line 312 of your federal Schedule 1)

3 4 5 6 7 8 9 10 11 12 13 14 15 16 17

Employment Insurance premiums Adoption expenses (see line 5833 in the forms book) Pension income amount (maximum $1,228) (see line 5836 in the forms book) Caregiver amount (use provincial worksheet) Disability amount (for self) (see line 5844 in the forms book) Disability amount transferred from a dependant (use provincial worksheet) Interest paid on your student loans (amount from line 319 of your federal Schedule 1) Your tuition and education amounts [attach Schedule ON(S11)] Tuition and education amounts transferred from a child Amounts transferred from your spouse or common-law partner [attach Schedule ON(S2)] Medical expenses
(see line 5868 in the forms book)

5824 5828 5832 5833 5836 5840 5844 5848 5852 5856 5860 5864
18 19 20

5868

Enter $2,010 or 3% of net income from line 236 of your return, whichever is less. Line 18 minus line 19 (if negative, enter "0")

Allowable amount of medical expenses for other dependants calculated for line 5872 on the Provincial Worksheet
Add lines 20 and 21. Add lines 1 to 17 and line 22. Non-refundable tax credit rate Multiply line 23 by line 24. Donations and gifts:
Amount from line 345 of your federal Schedule 9 Amount from line 347 of your federal Schedule 9

5872 5876

21 22

5880 5884

23 6.05% 24 25

6.05% 11.16%

26 27

Add lines 26 and 27. Add lines 25 and 28. Enter this amount on line 41.

5896
Ontario non-refundable tax credits 6150
Go to Step 2 on the next page

28 29

5006-C

Step 2 ­ Ontario tax on taxable income
Enter your taxable income from line 260 of your return. If this amount is more than $20,000, you must complete Step 7, Ontario Health Premium. Use the amount at line 30 to determine which ONE of the following columns you have to complete. Enter the amount from line 30 in the applicable column. Line 31 minus line 32 (cannot be negative) Multiply line 33 by line 34. Ontario tax on taxable income
Go to Step 3 If line 30 is more than $36,848, but not more than $73,698

30

If line 30 is $36,848 or less

If line 30 is more than $73,698

31

31

31

0 00 32
33

36,848 00 32
33

73,698 00 32
33

6.05% 34
35

9.15% 34
35

11.16% 34
35

0 00 36
Add lines 35 and 36. 37

2,229 00 36
37
Go to Step 3

5,601 00 36
37
Go to Step 3

Step 3 ­ Ontario tax
Enter your Ontario tax on taxable income from line 37. Enter your Ontario tax on split income from Form T1206. Add lines 38 and 39. Enter your Ontario non-refundable tax credits from line 29. Ontario dividend tax credit: Credit calculated for line 6152 on the Provincial Worksheet Ontario overseas employment tax credit: Amount from line 426 of federal Schedule 1 Ontario minimum tax carryover: Amount from line 427 of the federal Schedule 1 Add lines 41 to 44. Line 40 minus line 45 (if negative, enter "0") Ontario additional tax for minimum tax purposes: Amount from line 95 of Form T691 Add lines 46 and 47. 38.5% 40.33%

6151

38 39 40

41

6152 6153 6154

42 43 44 45 46

40.33%

47 48

Ontario surtax
(Line 48 (Line 48 Add lines 49 and 50. Add lines 48 and 51. minus $4,257) × 20% (if negative, enter "0") minus $5,370) × 36% (if negative, enter "0")

= =

49 50 51 52

If you are not claiming an Ontario Tax Reduction and the credits in Steps 5 and 6, enter the amount from line 52 on line 67 and complete Step 7. Otherwise, continue below.

Step 4 ­ Ontario Tax Reduction
Basic reduction If you had a spouse or common-law partner on December 31, 2009, only the individual with the higher net income can claim the amounts on lines 54 and 55. Reduction for dependent children born in 1991 or later Number of dependent children 6269 Reduction for disabled or infirm dependants (see line 55 in the forms book) Number of disabled or infirm dependants 6097 Add lines 53, 54, and 55. Enter the amount from line 56. Enter the amount from line 52. Line 57 minus line 58 (if negative, enter "0") Line 52 minus line 59 (if negative, enter "0") 2 54 55 56 57 58 59 60
Go to Step 5 on the next page
5006-C

205 00 53

$379 $379

Ontario Tax Reduction claimed

Enter the amount from line 60 on the previous page.

61

Step 5 ­ Ontario foreign tax credit
Enter the Ontario foreign tax credit from Form T2036. Line 61 minus line 62
Go to Step 6

62 63

Step 6 ­ Ontario labour sponsored investment fund (LSIF) tax credit
Total cost of shares from boxes 02 and 04 of LSIF A tax credit certificate(s) Total cost of ROIF eligible shares from boxes 03 and 05 B of LSIF tax credit certificate(s) Add lines 64 and 65. Line 63 minus line 66 (if negative, enter "0") 15% 5% (max. $1,125) 6275 (max. $375) 6276 LSIF tax credit 64 65 66 67
Go to Step 7

Step 7 ­ Ontario Health Premium
If your taxable income (from line 30) is not more than $20,000, enter "0". Otherwise, enter the amount calculated in the chart below. Add lines 67 and 68. Enter the result on line 428 of your return. Ontario Health Premium Ontario tax 68 69

Ontario Health Premium Chart
Enter your taxable income from line 30. Use the amount on line 1 to find the row that applies to you. If there is an Ontario Health Premium amount in your row, enter that amount on line 68 above. Otherwise, you have to complete the calculation in your row. Enter your taxable income in the first box, complete the calculation, and enter the result on line 68 above.

1

Taxable Income
not more than $20,000 more than $20,000, but not more than $25,000 more than $25,000, but not more than $36,000 more than $36,000, but not more than $38,500 more than $38,500, but not more than $48,000 more than $48,000, but not more than $48,600 more than $48,600, but not more than $72,000 more than $72,000, but not more than $72,600 more than $72,600, but not more than $200,000 more than $200,000, but not more than $200,600 more than $200,600 $200,000 25% $72,000 25% $48,000 25% $36,000 6% $20,000

Ontario Health Premium
$0 6% $300 $300 $450 $450 $600 $600 $750 $750 $900

5006-C