Tax Credits and Benefits

The Refundable Tax Credits and Benefits calculator is provided for illustrative purposes only. Other factors that are not accounted for in this calculator may affect the tax credits and benefits that a tax filer may be entitled to.

This page lists benefits and certain refundable tax credits administered for the Province of Ontario by the Canada Revenue Agency and does not list non-refundable tax credits or the following refundable tax credits: the Political Contribution Tax Credit, the Ontario focused flow-through share tax credit, or the Ontario tax credits for self-employed individuals.

Amounts obtained from this calculator should not be relied upon for any purpose, including preparing a tax return. Tax filers and their advisors should consult the relevant Ontario and federal legislation and regulations, as well as the published practices and policies of the Canada Revenue Agency, in order to determine their entitlement to Ontario's refundable tax credits and benefits. In the case of inconsistency between results obtained from this calculator and determinations made by the Canada Revenue Agency, the determination of the Canada Revenue Agency will prevail.

1. Eligibility for the Ontario Energy and Property Tax Credit, Northern Ontario Energy Credit and Ontario Sales Tax Credit is determined before each instalment payment. If you are not eligible based on your age on December 31, 2012, you may become eligible for one or more instalments depending on when you become of eligible age. You may become eligible for one or more instalments that are not shown in the results.
2. You must enter an age that is at least 16 years and no more than 110 years.
3. This calculator assumes no change in marital status. For some credits, a change in marital status would impact your eligibility.
4. Individuals who have a severe and prolonged impairment in physical or mental functions may be eligible for the disability tax credit. A qualified practitioner must certify that the person meets certain conditions and the Canada Revenue Agency must assess and approve the application. Visit the CRA's website at www.cra.gc.ca/disability to find out more about the disability tax credit.
5. If the child had not yet turned one year old on December 31, 2012, select 1.
6. If the child turns 18 years of age (19 years of age for the Ontario Sales Tax Credit) after December 31, 2012, your eligibility for Ontario's refundable tax credits and benefits may be affected.
7. Visit www.ontario.ca/kidscredit to see a list of examples of eligible activities. Amounts paid, for example, for accommodation, travel, food may not be claimed. Also, amounts for which the tax filer has been reimbursed may not be claimed.
8. A senior is a person 65 years of age or older on December 31, 2012.
9. Eligible renovation expenses include the cost of improvements for things like support bars, ramps or walk-in bathtubs. Visit www.ontario.ca/healthyhomes to see a list of examples of eligible renovation expenses. Amounts paid or owed for routine household repairs or maintenance, for example, for plumbing or electrical work, repairs to a roof, and installing new windows, may not be claimed. Also, amounts for which you have been reimbursed through another government-funded program may not be claimed.
10. Visit www.ontario.ca/ibd to find out whether the residence you lived in is a designated residence.