Credits, Benefits and Incentives

Below you'll find a full list of tax credits and benefits available to single people and families in Ontario, including single parent families, seniors and First Nations.

Eligibility

To receive these tax credits and benefits — and in some cases, get money — 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.

Benefits

• Ontario Child Benefit
• Ontario Child Care Supplement for Working Families (OCCS)
• Ontario Guaranteed Annual Income System (GAINS)
• Ontario Sales Tax Transition Benefit
• Ontario Senior Homeowners' Property Tax Grant
• Ontario Trillium Benefit

Refundable 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 paid in advance instalments based on information reported on your previous year's income tax return. Starting in July 2012, the payments of these credits will be combined and delivered monthly as the Ontario Trillium Benefit

• Northern Ontario Energy Credit
• Ontario Energy and Property Tax Credit
• Ontario Sales Tax Credit

Non-refundable Credits

Non-refundable 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.

Non-refundable tax credits are claimed on your ON428 Ontario Tax form and explained in your income tax package.

You can also read about the following credits on the Ministry of Finance’s website:

• Community Small Business Investment Fund Program
• Dividend Tax Credit
• Labour Sponsored Investment Fund Program
• Ontario Tax Reduction

Other Ontario Programs

• Electric Vehicle Incentive Program
• Ontario Clean Energy Benefit (OCEB)
• Ontario Opportunities Fund

The Ontario Benefits Directory is your resource for government benefit programs for Ontario residents.

Federal Programs and Benefits

• Child and Family Benefits (Canada Revenue Agency)
• Canada Pension Plan Retirement Pension
• Old Age Security Pension
• Guaranteed Income Supplement
• Allowance Program (for low-income seniors aged 60-64)

Information on expired credits, benefits and incentives is available in our archive.

View the Benefits Payment Schedule

Income Ranges and Phase-out Rates

You and your family may be eligible for other Ontario tax credits. Use our tax credit calculator to learn more.

If you are unable to prepare your income tax and benefit return yourself, the Community Volunteer Income Tax Program may be able to help you.

Looking for credits and benefits available to businesses in Ontario? View the list.