ON479 T1 General 2009
Ontario Credits and Senior Homeowners' Property Tax Grant
Attach a copy of this form to your return to claim your Ontario credits and to apply for the Ontario Senior Homeowners' Property Tax Grant. For details about these credits and grant, see the forms book. The instructions on lines 11, 26, and 28 are different depending on your age on December 31, 2009.
Application for the 2010 Ontario Senior Homeowners' Property Tax Grant
If you paid property tax in Ontario in 2009 and you were 64 years of age or older on December 31, 2009, you may qualify for the Ontario Senior Homeowners' Property Tax Grant (OSHPTG). Note that you may also be eligible for the Property Tax Credit. For more details, see page 5006-N 25 [5] of the forms book. continue on next page
ON479 1
Are you applying for the 2010 OSHPTG? If yes, tick this box: Enter the amount of property tax paid by you or for you in Ontario in 2009.
6113 6115
Complete the Adjusted family net income box on page 4 [below] and the Declaration for the Property Tax Credit and the Ontario Senior Homeowners' Property Tax Grant on page 12 [the next page]. Adjusted family net income for the Property Tax Credit, the Sales Tax Credit, and the Ontario Senior Homeowners' Property Tax Grant If you have a spouse or common-law partner, special rules may apply. See the forms book for details. See also the "Involuntary separation" information on page 4 [below].
ON479 2
Column 1 You Enter the net income amount from line 236 of the return. Total of the Universal Child Care Benefit repayment (line 213 of the return) and the registered disability savings plan income repayment (included on line 232) Add lines 1 and 2. Total of the Universal Child Care Benefit income (line 117 of the return) and the registered disability savings plan income (line 125 of the return) Line 3 minus line 4 (if negative, enter "0")
Column 2 Your spouse or common-law partner 1 1
+ =
2 3
+ =
2 3
=
4 5
=
4 5
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Add the amounts from line 5 in column 1 and column 2, if applicable. Adjusted family net income for the Property Tax Credit, the Sales Tax Credit, and the Ontario Senior Homeowners' Property Tax Grant
=
6
Involuntary separation: If, on December 31, 2009, you and your spouse or common-law partner occupied separate principal residences for medical reasons, leave lines 1 to 5 in column 2 blank. Enter his or her address in the area beside box 6089. 6089 Address
City
Prov./Terr.
Postal code
ON479 4
Property Tax Credit Rent paid in Ontario in 2009 6110 Student residence Add lines 7, 8, and 9.
× 20% =
6112 + 6114 + 6116 = claim $25 Occupancy cost
7 8 9 10
Property tax paid in Ontario in 2009
If under 65 years of age: Enter the amount from line 10 or $250, whichever is less. If 65 years of age or older: Enter the amount from line 10 or $625, whichever is less. Amount from line 10 Add lines 11 and 12.
11
× 10% =
+ =
12 13
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ON479 5
If you received a 2009 Ontario Senior Homeowners' Property Tax Grant, complete lines 14 to 18. Otherwise, enter "0" on line 18 and continue on line 19 below. Enter the amount from line 13. Enter the amount of your 2009 Ontario Senior Homeowners' Property Tax Grant. Add lines 14 and 15. Enter the amount from line 10 or line 14, whichever is greater. Line 16 minus line 17 (if negative, enter "0") 6117 + 14 15 16 17
= =
18
Line 13 minus line 18 (if negative, enter "0") Complete the declaration on pages 12 and 13 [the next page]. Property Tax Credit
=
19
To claim the Ontario Sales Tax Credit, continue on the next page.
ON479 6
Enter your Ontario Property Tax Credit from line 19 on the previous page. Sales Tax Credit Basic Sales Tax Credit Additional credit for spouse or common-law partner claim $100 claim $100 6033 6035 + 21 22
20
Number of dependent children born in 1991 or later 6099
× $50 =
Sales tax credit
+ = +
23
Add lines 21, 22, and 23.
24 25
Add lines 20 and 24.
=
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ON479 7
Enter your adjusted family net income for Ontario credits on the applicable line below If under 65 years of age: (Line 6 (if negative, enter "0") If 65 years of age or older and not residing with a spouse or common-law partner: (Line 6 (if negative, enter "0") If 65 years of age or older and residing with a spouse or common-law partner: (Line 6 (if negative, enter "0") Line 25 minus line 26 (if negative, enter "0")
$4,000) × 2%
$22,000) × 4%
$24,750) × 4%
=
26 27
If under 65 years of age: Enter the amount from line 27 or $1,000, whichever is less. If 65 years of age or older: Enter the amount from line 27 or $1,125, whichever is less.
ON479 8
Enter the amount from line 28 on line 479 of your return unless you are claiming other Ontario tax credits Ontario Property on this form. and Sales Tax Credits Ontario Political Contribution Tax Credit Ontario political contributions made in 2009 Credit calculated for line 30 on the "Provincial Worksheet" (maximum $1,240) 6310 29
28
Ontario political contribution tax credit
+
30
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ON479 9
Ontario Focused Flow-Through Share Tax Credit Enter the total expenses reported on Form T1221. 6266
× 5% =
+
31
Add lines 28, 30, and 31. If you are not claiming Ontario tax credits for self-employed individuals, enter the amount from line 32 on line 479 of your return.
=
32
Ontario tax credits for self-employed individuals
For details, see the forms book. Number of eligible apprentices your business or partnership hired under the Ontario Apprenticeship Training Tax Credit Program Number of eligible work placements your business or partnership is claiming under the Ontario Co-operative Education Tax Credit Program
6324
6325
ON479 10
Are you claiming one or more of these tax credits as a member of a partnership? If yes, enter the first nine digits of your Business Number.
6326
1
Yes
2
No
6327
Ontario Apprenticeship Training Tax Credit See page 5006-N 40 [8] in the forms book. Ontario Co-operative Education Tax Credit See page 5006-N 42 [8] in the forms book. Add lines 32, 33, and 34. Enter the result on line 479 of your return. 6320 + 34 6322 + 33
Ontario credits
=
35
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ON479 11
Declaration for the Property Tax Credit and the Ontario Senior Homeowners' Property Tax Grant
(If you need more space, attach a separate sheet of paper.) I declare the following information about my principal residences in Ontario during 2009:
Address
ON479 12
Number of months resident in 2009
Rent paid in 2009
Property tax paid in 2009
Name of landlord or municipality to whom payment was made
ON479 13