Ontario Credits ON479
T1 General - 2024

You can claim these refundable tax credits even if you do not have to pay any tax. If they are more than the taxes you have to pay, you may get a refund for the difference.

Complete the calculations that apply to you and attach a copy of this form to your return.

For more information about these credits, see the Ontario Information Guide in your income tax package.

                                         

Ontario childcare access and relief from expenses (CARE) tax credit
Complete Schedule ON479-A to calculate this amount. 63050 •1
 

Ontario seniors care at home tax credit
Note: If the total of your family's net income (on line 7 below) is more than $65,000, enter "0" on line 12.
 
Medical expenses from line 58769 of your Form ON428.  2
Allowable percentage x  3
Line 2 multiplied by the percentage from line 3 (maximum $1,500) =  4
 
If the total of your family's net income (line 7 below) is $35,000 or less, enter "0" on line 11 and continue on line 12.
 
Enter your net income from line 23600 of your return.  5
Your spouse's or common-law partner's net income from line 23600 of their return (if applicable) +  6
Line 5 plus line 6 Family net income =  7
Base amount -  8
Line 7 minus line 8 (if negative, enter "0") =  9
Applicable rate x  10
Line 9 multiplied by the percentage from line 10 =   -  11
Line 4 minus line 11 (if negative, enter "0") 63095 =   +  12
 

Ontario seniors' public transit tax credit
Amount paid in the year for eligible seniors' use of Ontario public transit services (maximum $3,000) 63100 x 15% = +  13
Add lines 1, 12, and 13. =  14

Continue on the next page.   
 
2

Amount from line 14 of the previous page  15
                                         

Ontario political contribution tax credit
Ontario political contributions made in 2024 63110  16
Enter $1,622.08 if your total contributions are more than $3,691.
If not, use Worksheet ON479		 (maximum $1,622.08) +  17
 

Ontario focused flow-through share tax credit
Enter the total expenses from line 4 of your Form T1221. 63220 x 5% = +  18
                             

Ontario co-operative education tax credit
Number of eligible work placements your business or partnership is claiming under the Ontario co-operative education tax credit program 63260
 
Are you claiming this credit as a member of a partnership? 63265 Yes  No
 
If yes, enter your nine-digit business number. 63270
 
If the total salaries and wages paid in the previous year were:
  • $600,000 or more, enter 25% of the total eligible expenditures for all students on line 19
  • $400,000 or less, enter 30% of the total eligible expenditures for all students on line 19
  • more than $400,000 but less than $600,000, use Worksheet ON479 to calculate the amount to enter on line 19.
 
Enter the total amount claimed for all qualifying work placements. (maximum $3,000 per student) 63300 + •19
                                       
Add lines 15, 17, 18, and 19. Ontario credits =  20
Enter the amount from line 20 on line 47900 of your return.