Below you'll find a list of provincial tax credits and benefits available to single people and families in Ontario, including single parent families, seniors and First Nations.
To receive these tax credits and benefits you must:
- be an Ontario resident
- file a personal income tax return, even if you didn't earn any taxable income
The amount of money you could get is based on a number of factors, including the size of your family, where you live, your age and income.
Maximum amounts of some credits/benefits will increase over time with inflation. View the current Personal Income Tax rates and credits chart for a summary of most Ontario tax credits and benefits, including amounts.
- Ontario Child Benefit
- Ontario Child Care Supplement for Working Families (OCCS)
- Ontario Guaranteed Annual Income System (GAINS)
- Ontario Senior Homeowners' Property Tax Grant
- Ontario Trillium Benefit
Refundable Tax Credits
The following refundable tax credits help reduce or eliminate the amount of tax you owe. Excess credits may be paid as a refund after your personal income tax return is assessed — even if you pay no income tax.
- Children's Activity Tax Credit
- Healthy Homes Renovation Tax Credit
- Ontario Focused Flow-Through Share Tax Credit
- Political Contribution Tax Credit
The three credits listed below are based on information reported on your previous year's income tax return. These credits are combined and paid as the Ontario Trillium Benefit.
To apply for these tax credits and benefits, complete forms ON479 and ON-BEN if you are using a paper return.
Non-refundable Tax Credits
Non-refundable tax credits help you reduce or eliminate the amount of income tax you owe. Excess non-refundable credits do not create a tax refund.
Most Ontario non-refundable tax credits are similar to federal non-refundable tax credits, although the amounts may differ. The rules for claiming these credits are the same as the rules for the federal tax credits.
You can also read about the following credits on the Ministry of Finance’s website:
- Community Food Program Donation Tax Credit
- Community Small Business Investment Fund Program
- Dividend Tax Credit
- Labour Sponsored Investment Funds Program
- Ontario Tax Reduction