Canada Income Tax

Income Tax and Benefit Return

T1-2023

If this return is for a deceased person, enter their information on this page. For more information, see Guide T4011, Preparing Returns for Deceased Persons.

Attach to your paper return only the documents that are requested to support your deduction, claim, or expense. Keep all other documents in case the Canada Revenue Agency (CRA) asks to see them later.

Step 1 – Identification and other information

Identification

First name

Last name

Social insurance number (SIN)

Marital status on December 31, 2023:

1

Married

Mailing address

(apartment - number, street)

Date of birth (Year Month Day)

2

Living common-law

PO Box

RR

If this return is for a deceased person, enter the date of death

3

Widowed

City

Prov. / Terr.

Postal Code

(Year Month Day)

4

Divorced

Email address

5

Separated

6

Single

By providing an email address, you are registering to receive email notifications from the CRA and agree to the Terms of use. To view the Terms of use, go to canada.ca/cra-email -notifications-terms.

Your language of correspondence

English

Votre langue de correspondance :

Français

Residence information

Your province or territory of residence on December 31, 2023:

If you became a resident of Canada in 2023 for income tax purposes, enter your date of entry:

(Month Day)

Your current province or territory of residence if it is different than your mailing address above:

Province or territory where your business had a permanent establishment if you were self-employed in 2023:

If you ceased to be a resident of Canada in 2023 for income tax purposes, enter your date of departure:

(Month Day)

Your spouse's or common-law partner's information

Their first name

Their SIN

Tick this box if they were self-employed in 2023.

1

Net income from line 23600 of their return to claim certain credits (or the amount that it would be if they filed a return, even if the amount is "0")

Amount of universal child care benefit (UCCB) from line 11700 of their return

Amount of UCCB repayment from line 21300 of their return

Do not use this area

17200

17100

Page 1 of 8

Income Tax and Benefit Return

T1-2023

Step 1 – Identification and other information (continued)

Elections Canada

For more information, go to canada.ca/cra-elections-canada.

A) Do you have Canadian citizenship? If yes, go to question B. If no, skip question B.1 Yes 2 No
B) As a Canadian citizen, do you authorize the CRA to give your name, address, date of birth, and citizenship to Elections Canada to update the National Register of Electors or, if you are 14 to 17 years of age, the Register of Future Electors?1 Yes 2 No

Your authorization is valid until you file your next tax return. Your information will only be used for purposes permitted under the Canada Elections Act, which include sharing lists of electors produced from the National Register of Electors with provincial and territorial electoral agencies, members of Parliament, registered and eligible political parties, and candidates at election time.

Your information in the Register of Future Electors will be included in the National Register of Electors once you turn 18 and your eligibility to vote is confirmed. Information from the Register of Future Electors can be shared only with provincial and territorial electoral agencies that are allowed to collect future elector information. In addition, Elections Canada can use information in the Register of Future Electors to provide youth with educational information about the electoral process.

Indian Act – Exempt income

Tick this box if you have income that is exempt under the Indian Act. For more information about this type of income, go to canada.ca/taxes-indigenous-peoples. 1

If you ticked the box above, complete Form T90, Income Exempt from Tax under the Indian Act, so that the CRA can calculate your Canada workers benefit for the 2023 tax year, if applicable, and your family's provincial or territorial benefits. The information you provide on Form T90 will also be used to calculate your Canada training credit limit for the 2024 tax year.

Climate action incentive payment

Tick this box if you reside outside of the census metropolitan areas (CMA) of Barrie, Belleville, Brantford, Greater Sudbury, Guelph, Hamilton, Kingston, Kitchener-Cambridge-Waterloo, London, Oshawa, the Ontario part of Ottawa-Gatineau, Peterborough, St. Catharines-Niagara, Thunder Bay, Toronto or Windsor, as determined by Statistics Canada (2016), and expect to continue to reside outside the same CMA on April 1, 2024. 1

Note: If your marital status is married or living common-law, and both you and your spouse or common-law partner were residing in the same location outside of a CMA, you must tick this box on both of your returns.

Foreign property

Did you own or hold specified foreign property where the total cost amount of all such property, at any time in 2023, was more than CAN$100,000? 26600 1 Yes 2 No

If yes, complete Form T1135, Foreign Income Verification Statement. There are substantial penalties for not filing Form T1135 by the due date. For more information, see Form T1135.

Consent to share contact information – Organ and tissue donor registry

I authorize the CRA to provide my name and email address to Ontario Health so that Ontario Health (Trillium Gift of Life) may contact or send information to me by email about organ and tissue donation. For more information about organ and tissue donation in Canada, go to canada.ca/organ-tissue-donation. 1 Yes 2 No

Note: You are not consenting to organ and tissue donation when you authorize the CRA to share your contact information with Ontario Health. Your authorization is only valid for the tax year for which you are filing this tax return. Your information will only be collected under the Ontario Gift of Life Act.

Page 2 of 8

Income Tax and Benefit Return

T1-2023

Complete only the lines that apply to you, unless stated otherwise. You can find more information about the lines on this return by going to canada.ca/line-xxxxx and replacing "xxxxx" with any five-digit line number from this return. For example, go to canada.ca/line-10100 for information about line 10100.

Step 2 – Total income

As a resident of Canada, you need to report your income from all sources inside and outside Canada.

Employment income (box 14 of all T4 slips)

10100

1

Tax-exempt income for emergency services volunteers	10105
Commissions included on line 10100 (box 42 of all T4 slips)	10120
Wage-loss replacement contributions	10130

Other employment income	10400	2
Old age security (OAS) pension (box 18 of the T4A(OAS) slip)	11300	3
CPP or QPP benefits (box 20 of the T4A(P) slip)	11400	4

Disability benefits included on line 11400 (box 16 of the T4A(P) slip)

11410

Other pensions and superannuation	11500	5
Elected split-pension amount (complete Form T1032)	11600	6
Universal child care benefit (UCCB) (see the RC62 slip)	11700	7

UCCB amount designated to a dependant

11701

Employment insurance (EI) and other benefits (box 14 of the T4E slip)

11900

8

EI maternity and parental benefits, and provincial parental insurance plan (PPIP) benefits

11905

Taxable amount of dividends from taxable Canadian corporations (use Federal Worksheet):

Amount of dividends (eligible and other than eligible)

12000

9

Amount of dividends (other than eligible)

12010

Interest and other investment income (use Federal Worksheet)	12100	10
Net partnership income (limited or non-active partners only)	12200	11
Registered disability savings plan (RDSP) income (box 131 of the T4A slip)	12500	12

Rental income (see Guide T4036)

Gross

12599

Net

12600

13

Taxable capital gains (complete Schedule 3)

12700

14

Support payments received (see Guide P102)

Total

12799

Taxable amount

12800

15

Registered retirement savings plan (RRSP) income (from all T4RSP slips)

12900

16

Taxable first home savings account (FHSA) income (boxes 22 and 26 of all T4FHSA slips)

12905

17

Taxable FHSA income – other (boxes 24 and 28 of all T4FHSA slips)

12906

18

Other income (specify):

13000

19

Taxable scholarships, fellowships, bursaries, and artists' project grants)

13010

20

Add lines 1 to 20.

21

Self-employment income (see Guide T4002):

Business income

Gross

13499

Net

13500

22

Professional income

Gross

13699

Net

13700

23

Commission income

Gross

13899

Net

13900

24

Farming income

Gross

14099

Net

14100

25

Fishing income

Gross

14299

Net

14300

26

Add lines 22 to 26.

Net self-employment income

27

Line 21 plus line 27.

28

Workers' compensation benefits (box 10 of the T5007 slip)

14400

29

Social assistance payments

14500

30

Net federal supplements paid (box 21 of the T4A(OAS) slip)

14600

31

Add lines 29 to 31 (see line 25000 in Step 4).

14700

32

Line 28 plus line 32

Total income

15000

33

Page 3 of 8

Income Tax and Benefit Return

T1-2023

Step 3 – Net income

Enter the amount from line 33 of the previous page.

34

Pension adjustment (box 52 of all T4 slips and box 034 of all T4A slips)

20600

Registered pension plan (RPP) deduction (box 20 of all T4 slips and box 032 of all T4A slips)

20700

35

RRSP deduction (see Schedule 7 and attach receipts)

20800

36

FHSA deduction (see Schedule 15 and attach receipts)

20805

37

Pooled registered pension plan (PRPP) employer contributions (amount from your PRPP contribution receipts)

20810

Deduction for elected split-pension amount (complete Form T1032)

21000

38

Annual union, professional, or like dues (receipts and box 44 of all T4 slips)

21200

39

Universal child care benefit (UCCB) repayment (box 12 of all RC62 slips)

21300

40

Child care expenses (complete Form T778)

21400

41

Disability supports deduction (complete Form T929)

21500

42

Business investment loss (see Guide T4037)

Gross

21699

Allowable deduction

21700

43

Moving expenses (complete Form T1-M)

21900

44

Support payments made (see Guide P102)

Total

21999

Allowable deduction

22000

45

Carrying charges, interest expenses, and other expenses (use Federal Worksheet)

22100

46

Deduction for CPP or QPP contributions on self-employment income and other earnings (complete Schedule 8 or Form RC381, whichever applies)

22200

47

Deduction for CPP or QPP enhanced contributions on employment income (complete Schedule 8 or Form RC381, whichever applies) (maximum $631.00)

22215

48

Exploration and development expenses (complete Form T1229)

22400

49

Other employment expenses (see Guide T4044)

22900

50

Clergy residence deduction (complete Form T1223)

23100

51

Other deductions (specify):

23200

52

Add lines 35 to 52.

23300

53

Line 34 minus line 53 (if negative, enter "0")

Net income before adjustments

23400

54

Social benefits repayment:

Complete the chart for line 23500 using your Federal Worksheet if one or more of the following apply:
• You entered an amount for EI and other benefits on line 11900 and the amount on line 23400 is more than $76,875
• You entered an amount for OAS pension on line 11300 or net federal supplements paid on line 14600 and the amount on line 23400 is more than $86,912

If not, enter "0" on line 23500.

23500

55

Line 54 minus line 55 (if negative, enter "0") (If this amount is negative, you may have a non-capital loss. See Form T1A.)

Net income

23600

56

Page 4 of 8

Income Tax and Benefit Return

T1-2023

Step 4 – Taxable income

Enter the amount from line 56 of the previous page.

57

Canadian Armed Forces personnel and police deduction (box 43 of all T4 slips)

24400

58

Security options deductions (boxes 39 and 41 of T4 slips or see Form T1212)

24900

59

Other payments deduction (enter the amount from line 14700 if you did not enter an amount on line 14600; otherwise, use Federal Worksheet)

25000

60

Limited partnership losses of other years

25100

61

Non-capital losses of other years

25200

62

Net capital losses of other years

25300

63

Capital gains deduction (complete Form T657)

25400

64

Northern residents deductions (complete Form T2222)

25500

65

Additional deductions (specify):

25600

66

Add lines 58 to 66.

25700

67

Line 57 minus line 67 (if negative, enter "0")

Taxable income

26000

68

Step 5 – Federal tax

Part A – Federal tax on taxable income

Use the amount from line 26000 to complete the appropriate column below.

Line 26000 is $53,359 or less

Line 26000 is more than $53,359 but not more than $106,717

Line 26000 is more than $106,717 but not more than $165,430

Line 26000 is more than $165,430 but not more than $235,675

Line 26000 is more than $235,675

Amount from line 26000

69

Line 70

70

Line 69 minus line 70 – (cannot be negative)

71

Line 72 (%)

72

Line 71 multiplied by the × percentage from line 72

73

Line 74

74

Line 73 plus line 74.

75S

Federal tax on taxable income

75

Enter the amount from line 75 on line 118 and continue at line 76.

Part B – Federal non-refundable tax credits

Basic personal amount:

If the amount on line 23600 is $165,430 or less, enter $15,000.

If the amount on line 23600 is $235,675 or more, enter $13,520.

Otherwise, use the Federal Worksheet to calculate the amount to enter.

(maximum $15,000)

30000

76

Age amount (if you were born in 1958 or earlier) (use Federal Worksheet)

(maximum $8,396)

30100

77

Spouse or common-law partner amount (complete Schedule 5)

30300

78

Amount for an eligible dependant (complete Schedule 5)

30400

79

Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older (complete Schedule 5)

30425

80

Canada caregiver amount for other infirm dependants age 18 or older (complete Schedule 5)

30450

81

Canada caregiver amount for infirm children under 18 years of age (see Schedule 5)

Number of children you are claiming this amount for

30499

x

30500

82

Add lines 76 to 82.

83

Page 5 of 8

Income Tax and Benefit Return

T1-2023

Part B – Federal non-refundable tax credits (continued)

Enter the amount from line 83 of the previous page.

84

Base CPP or QPP contributions (complete Schedule 8 or Form RC381, whichever applies):

through employment income

30800

85

on self-employment income and other earnings

31000

86

Employment insurance premiums:

through employment (boxes 18 and 55 of all T4 slips)

(maximum $1002.45)

31200

87

on self-employment and other eligible earnings (complete Schedule 13)

31217

88

Volunteer firefighters' amount (VFA)

31220

89

Search and rescue volunteers' amount (SRVA)

31240

90

Canada employment amount:

Enter whichever is less: $1,368 or line 1 plus line 2.

31260

91

Home buyers' amount

(maximum $10,000)

31270

92

Home accessibility expenses (use Federal Worksheet)

(maximum $20,000)

31285

93

Adoption expenses

31300

94

Digital news subscription expenses

(maximum $500)

31350

95

Add lines 85 to 95.

96

Pension income amount (use Federal Worksheet)

(maximum $2,000)

31400

97

Add lines 84, 96, and 97.

98

Disability amount for self

(if you were under 18 years of age, use Federal Worksheet; if not, claim $9,428)

31600

99

Disability amount transferred from a dependant (use Federal Worksheet)

31800

100

Add lines 98 to 100.

101

Interest paid on your student loans (see Guide P105)

31900

102

Your tuition, education, and textbook amounts (complete Schedule 11)

32300

103

Tuition amount transferred from a child or grandchild

32400

104

Amounts transferred from your spouse or common-law partner (complete Schedule 2)

32600

105

Add lines 101 to 105.

106

Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age

33099

107

Amount from line 23600

x

% =

108

Enter whichever is less: $2,635 or the amount from line 108.

109

Line 107 minus line 109 (if negative, enter "0")

110

Allowable amount of medical expenses for other dependants (use Federal Worksheet)

33199

111

Line 110 plus line 111

33200

112

Line 106 plus line 112

33500

113

Federal non-refundable tax credit rate (%)

114

Line 113 multiplied by the percentage from line 114

33800

115

Donations and gifts (complete Schedule 9)

34900

116

Line 115 plus line 116

Total federal non-refundable tax credits

35000

117

Page 6 of 8

Income Tax and Benefit Return

T1-2023

Part C – Net federal tax

Enter the amount from line 75.

118

Federal tax on split income (TOSI) (complete Form T1206)

40424

119

Line 118 plus line 119

40400

120

Amount from line 35000

121

Federal dividend tax credit (use Federal Worksheet)

40425

122

Minimum tax carryover (complete Form T691)

40427

123

Add lines 121 to 123.

124

Line 120 minus line 124 (if negative, enter "0")

Basic federal tax

42900

125

Federal surtax on income earned outside Canada (complete Form T2203)

126

Line 125 plus line 126

127

Federal foreign tax credit (complete Form T2209)

40500

128

Line 127 minus line 128

129

Recapture of investment tax credit (complete Form T2038(IND))

130

Line 129 plus line 130

131

Federal logging tax credit

132

Line 131 minus line 132 (if negative, enter "0")

Federal tax

40600

133

Federal political contribution tax credit (use Federal Worksheet)

Total federal political contributions

(attach receipts)

40900

(maximum $650)

41000

134

Investment tax credit (complete Form T2038(IND))

41200

135

Labour-sponsored funds tax credit

Net cost of shares of a provincially

registered fund

41300

Allowable credit

41400

136

Add lines 134 to 136.

41600

137

Line 133 minus line 137 (if negative, enter "0")

41700

138

Advanced Canada workers benefit (ACWB) (complete Schedule 6)

41500

139

Special taxes

41800

140

Add lines 138 to 140.

Net federal tax

42000

141

Step 6 – Refund or balance owing

Amount from line 42000

142

CPP contributions payable on self-employment income and other earnings

(complete Schedule 8 or Form RC381, whichever applies)

42100

143

Employment insurance premiums payable on self-employment and other eligible earnings

(complete Schedule 13)

42120

144

Social benefits repayment (amount from line 23500)

42200

145

Provincial or territorial tax

(complete and attach your provincial or territorial Form 428, even if the result is "0")

42800

146

Add lines 142 to 146.

Total payable

43500

147

Page 7 of 8

Income Tax and Benefit Return

T1-2023

Step 6 – Refund or balance owing (continued)

Enter the amount from line 147 of the previous page.

148

Total income tax deducted (amounts from all Canadian slips)

43700

149

Refundable Quebec abatement

44000

150

CPP or QPP overpayment

44800

151

Employment insurance (EI) overpayment

45000

152

Refundable medical expense supplement (use Federal Worksheet)

45200

153

Canada workers benefit (CWB) (complete Schedule 6)

45300

154

Canada training credit (CTC) (complete Schedule 11)

45350

155

Multigenerational home renovation tax credit (MHRTC) (complete Schedule 12)

45355

156

Refund of investment tax credit (complete Form T2038(IND))

45400

157

Part XII.2 tax credit (box 38 of all T3 slips and box 209 of all T5013 slips)

45600

158

Employee and partner GST/HST rebate (complete Form GST370)

45700

159

Eligible educator school supply tax credit

Supplies expenses (maximum $1,000)

46800

x

% =

46900

160

Canadian journalism labour tax credit (box 236 of all T5013 slips)

47555

161

Return of fuel charge proceeds to farmers tax credit (complete Form T2043)

47556

162

Air quality improvement tax credit (box 238 of all T5013 slips or from partnership letter)

47557

163

Tax paid by instalments

47600

164

Provincial or territorial credits (complete Form 479, if it applies)

47900

165

Add lines 149 to 165.

Total credits

48200

166

Line 148 minus line 166

If the amount is negative, enter it on line 48400 below.

If the amount is positive, enter it on line 48500 below.

Refund or balance owing

167

Refund

48400

Balance owing

48500

For more information and ways to enrol for direct deposit, go to canada.ca/cra-direct-deposit.

Your balance owing is due no later than April 30, 2024. For more information on how to make your payment, go to canada.ca/payments.

Ontario opportunities fund You can help reduce Ontario's debt by completing this area to donate some or all of your 2023 tax refund to the Ontario opportunities fund. Please see the provincial pages for details.	Amount from line 48400 above		1
	Your donation to the Ontario opportunities fund	46500	2
	Net refund (line 1 minus line 2)	46600	3

I certify that the information given on this return and in any attached documents is correct, complete and fully discloses all of my income.

If this return was completed by a tax professional, tick the applicable box and provide the following information:

Sign here

Was a fee charged?

49000

1

Yes

2

No

It is a serious offence to make a false return.

EFILE number (if applicable):

48900

Telephone number:

Name of tax professional:

Date:

Telephone number:

Personal information (including the SIN) is collected and used to administer or enforce the Income Tax Act and related programs and activities including administering tax, benefits, audit, compliance and collection. The information collected may be disclosed to other federal, provincial, territorial, aboriginal or foreign government institutions to the extent authorized by law. Failure to provide this information may result in paying interest or penalties, or in other actions. Under the Privacy Act, individuals have a right of protection, access to and correction of their personal information, or to file a complaint with the Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal Information Bank CRA PPU 005 on Information about Programs and Information Holdings at canada.ca/cra-information-about-programs..

Do not use this area.

48700

48800

48600

Page 8 of 8

T1-2023

Federal Amounts Transferred from your
Spouse or Common-Law Partner

Schedule 2

Complete this schedule to claim a transfer of the unused part of your spouse's or common-law partner's federal amounts below.
You may be able to claim all or part of certain amounts that your spouse or common-law partner qualifies for if they do not need to use them to reduce their federal tax to zero.
Complete the provincial or territorial schedule (S2) to calculate your provincial or territorial amounts.
If you were separated because of a breakdown in your relationship for a period of 90 days or more including December 31, 2023, your spouse or common-law partner cannot transfer any unused amounts to you.
If your spouse or common-law partner is filing a return, use the amounts entered on their return.
If your spouse or common-law partner is not filing a return, use the amounts they would have entered on their return, schedules, and worksheets as if they were filing a return, and attach their information slips.
Attach a copy of this schedule to your paper return.

Age amount (if your spouse or common-law partner was born in 1958 or earlier):

Enter the amount from line 30100 of their return.

35200

1

Canada caregiver amount for infirm children under 18 years of age:

Enter the amount from line 30500 of their return.

35300

2

Pension income amount:

Enter the amount from line 31400 of their return.

(maximum $2,000)

35500

3

Disability amount:

Enter the amount from line 31600 of their return. (1)

35700

4

Tuition amount:

Enter the federal amount designated to you from their forms T2202, TL11A, or TL11C. (2)

36000

5

Add lines 1 to 5.

6

Spouse's or common-law partner's taxable income:

Enter the amount from line 26000 of their return on line 7 if it is $53,359 or less.

Line 26000 of their return

Limit

If it is more than $53,359, enter the result of the following calculation:

amount from line 75 of their return

÷

% =

7

Amount from line 30000 of their return

8

Amount from line 96 of their return

9

Amount from line 32300 of their return

10

Add lines 8 to 10.

11

Spouse's or common-law partner's adjusted taxable income:

Line 7 minus line 11 (if negative, enter "0")

36100

12

Line 6 minus line 12 (if negative, enter "0").
Enter this amount on line 32600 of your return.

Federal amounts transferred from your spouse or common-law partner

13

(1) If this is a new claim for the disability amount, attach a completed and certified Form T2201, Disability Tax Credit Certificate, to your paper return.
Before assessing your return, the Canada Revenue Agency (CRA) will review your claim to see if your spouse or common-law partner is eligible for the disability tax credit. If they were eligible for 2022 and still meet the requirements in 2023, you do not need to send the CRA a new Form T2201 to claim this amount. However, you must send the CRA a new Form T2201 if the previous period of approval ended before 2023 or if the CRA asks you to.
(2) The maximum tuition amount your spouse or common-law partner can transfer to you is $5,000 minus the current year amounts they use, even if there is still an unused part.
Your spouse or common-law partner cannot transfer to you any tuition, education, or textbook amounts carried forward from a previous year.

Page 1 of 1

T1-2023

Amounts for Spouse or Common-Law
Partner and Dependants

Schedule 5

Complete this schedule to claim an amount on line 30300, 30400, 30425, or 30450 of your return.
For information about the Canada caregiver amount for infirm children under 18 years of age, see line 30500 on the last page of this schedule.
Attach a copy of this schedule to your paper return.
For more information refer to Schedule 5 Form on Canada Revenue Agency Website

***Note: Manual entry required on lines 30300, 30400, 30425, 30450 on your return T1, only if eligible***

Line 30300 – Spouse or common-law partner amount

Did your marital status change to a status other than married or living common-law in 2023?

Month Day

If yes, tick this box and enter the date of the change.

55200

Basic personal amount from line 30000 of your return

1

If you are eligible for the Canada caregiver amount for your spouse or common-law partner, enter $2,499 (see line 30425 on page 4).

51090

2

Line 1 plus line 2

3

Your spouse's or common-law partner's net income from line 23600 of their return (1)

4

Line 3 minus line 4 (if negative, enter "0")

Enter this amount on line 30300 of your return

5

Line 30400 – Amount for an eligible dependant

Did your marital status change to married or common-law in 2023?

Month Day

If yes, tick this box and enter the date of the change.

55290

Information about your dependant

First and last name

55295

Social insurance number (SIN)

Address

Year of birth

Relationship to you

Does this dependant have an impairment in physical or mental functions?

Yes

No

Basic personal amount from line 30000 of your return

1

If you are eligible for the Canada caregiver amount for your dependant (other than your infirm child under 18 years of age), enter $2,499) (2) (see line 30425 below).

51100

2

Line 1 plus line 2

3

Dependant's net income from line 23600 of their return

51106

4

Line 3 minus line 4 (if negative, enter "0")

Enter this amount on line 30400 of your return

5

Page 1 of 2

T1-2023

Amounts for Spouse or Common-Law
Partner and Dependants

Schedule 5

Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older

Base amount

1

Net income for this person from line 23600 of their return

2

Line 1 minus line 2 (if negative, enter "0")

(maximum $7,999)

3

Amount claimed on line 30300 or line 30400 of your return, if applicable

4

Line 3 minus line 4 (if negative, enter "0")
Enter this amount on line 30425 of your return

Allowable amount for this person

5

Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older

Information about your dependant

First and last name

Address

Year of birth

Relationship to you

Base amount

1

Infirm dependant's net income from line 23600 of their return

2

Allowable amount for this dependant:

Line 1 minus line 2 (if negative, enter "0")

(maximum $7,999)

3

Enter on line 30450 of your return the total of allowable amounts claimed for all dependants.

Enter the number of dependants you are claiming this amount for.

51120

Page 2 of 2

T1-2023

RRSP, PRPP and SPP Contributions and Transfers and HBP and LLP Activities

Schedule 7

Complete parts A, B, C and D of this schedule if any of the following conditions apply to you:
• You will not be deducting all of the unused registered retirement savings plan (RRSP), pooled registered pension plan (PRPP) or specified pension plan (SPP) contributions that you previously reported and are available to deduct on your 2023 return, as shown on your latest notice of assessment or reassessment, or Form T1028, Your RRSP Information for 2023
• You will not be deducting all of the RRSP, PRPP or SPP contributions you made from March 2, 2023, to February 29, 2024, on your 2023 return
• You have transferred to your RRSP, PRPP or SPP certain amounts that you included in your income for 2023
• You are designating contributions made to your RRSP, PRPP or SPP as a 2023 repayment under the Home Buyers' Plan (HBP) or the Lifelong Learning Plan (LLP)
• You want to claim the full amount of RRSP, PRPP or SPP contributions you made (including any unused RRSP, PRPP or SPP contributions) on line 20800 of your return and you reported employer PRPP contributions on line 20810 of your return Complete Part E if you withdrew funds from your RRSP in 2023 under the HBP or the LLP.
Complete Part F if you will be the beneficiary of income that was contributed to an amateur athlete trust in 2023 and you want that income to be used to calculate your RRSP deduction limit.
If none of the situations for parts A to F above apply to you, do not complete this schedule. Instead, enter your total contributions made to your RRSP, PRPP or SPP, or your spouse's or common-law partner's RRSP or SPP, for 2023 on line 20800 of your return.
Attach a copy of this schedule to your paper return. Also attach your official receipts for all amounts that you contributed to an RRSP, PRPP or SPP from March 2, 2023, to February 29, 2024, including those you are not deducting on your 2023 return and those you are designating as HBP or LLP repayments.
Generally, your SPP and PRPP contributions are subject to the same rules as RRSP contributions and should be included on this schedule.
For more information, see Guide T4040, RRSPs and Other Registered Plans for Retirement.

Page 1 of 4

T1-2023

RRSP, PRPP and SPP Contributions and Transfers and HBP and LLP Activities

Schedule 7

Part A – RRSP, PRPP and SPP contributions

Complete this part to calculate your total contributions.
Enter, on lines 2 and 3 below, all contributions you made for the dates specified even if you are not designating or deducting them on your 2023 return. Otherwise, the Canada Revenue Agency may reduce or disallow your claim for these contributions on your return for a future year.
Include on lines 2 and 3 amounts transferred to your RRSP, PRPP or SPP (also see line 24640 in Part C) and contributions you are designating as a repayment under the HBP or the LLP (Part B).
Do not include any of the following amounts on lines 2 and 3:
• unused RRSP, PRPP or SPP contributions you made after March 1, 2023, that were refunded to you or your spouse or common-law partner in 2023
• all or part of the contributions you made to your RRSP or an RRSP for your spouse or common-law partner less than 90 days before either of you withdrew funds from that RRSP under the HBP or the LLP. For more information, go to canada.ca/home-buyers-plan or canada.ca/lifelong-learning-plan.
• your employer's contributions to your PRPP as reported on line 20810 of your return
• any payment directly transferred to your RRSP, PRPP or SPP if you did not receive an information slip or if it is shown in box 35 of your T4RSP or T4RIF slips
• the part of an RRSP withdrawal that you recontributed to your RRSP and deducted on line 23200 of your return. This would have happened if you withdrew more RRSP funds than necessary in error to get past service benefits under a registered pension plan (RPP)
• the excess part of a direct transfer of a lump-sum payment from your RPP to an RRSP, a PRPP or a registered retirement income fund (RRIF) that you withdrew and are including on line 12900 or line 13000 and deducting on line 23200 of your 2023 return
• contributions made from exempt earnings (see Form RC383, Tax-Exempt Earned Income and Contributions for a Pooled Registered Pension Plan)

Enter your unused RRSP contributions previously reported and available to deduct for 2023 as shown on your latest notice of assessment or reassessment, or Form T1028 for 2023 (unused RRSP contributions also include your unused PRPP and SPP contributions).

1

Enter contributions made to your RRSP, SPP, and PRPP or to your spouse's or common-law partner's RRSP or SPP from March 2, 2023, to December 31, 2023 (attach all receipts).

2

Enter contributions made to your RRSP, SPP, and PRPP or to your spouse's or common-law partner's RRSP or SPP from January 1, 2024, to February 29, 2024 (attach all receipts).

3

Line 2 plus line 3.

24500

4

Line 1 plus line 4
Enter this amount on line 6 of the next page.

Total contributions

5

Page 2 of 4

T1-2023

RRSP, PRPP and SPP Contributions and Transfers and HBP and LLP Activities

Schedule 7

Part B – Repayments under the HBP and the LLP

If you withdrew funds from your RRSP under the HBP or the LLP before 2022, you may have to make a repayment to your RRSP, PRPP, or SPP for 2023. Your 2023 minimum required repayment is shown on your latest notice of assessment or reassessment, or Form T1028 for 2023.
Complete lines 7 and 8 below if you are designating contributions made from January 1, 2023, to February 29, 2024, to your own RRSP, PRPP, or SPP as a 2023 repayment under the HBP or the LLP. If you designate less than the minimum required repayment amount for 2023, report the difference on line 12900 of your return.
Do not include any of the following amounts on lines 7 and 8:
• any amount you deducted or designated on your 2022 return as a repayment or that was refunded to you
• any contributions or transfers you will be including on line 15 or line 18 in Part C
If you are not required to make a repayment under the HBP or the LLP, enter "0" on line 9 and continue at line 10.
For more information on the HBP, go to canada.ca/home-buyers-plan.
For more information on the LLP, go to canada.ca/lifelong-learning-plan.

Amount from line 5 of the previous page

6

Contribution designated as a repayment under the HBP

24600

7

Contribution designated as a repayment under the LLP

24620

8

Line 7 plus line 8

Total repayments under the HBP and the LLP

9

Line 6 minus line 9

Contributions available to deduct

10

Part C – RRSP deduction

Complete this part to calculate your RRSP deduction on line 20800 of your return.
Note: You may not have reported income that you received in a previous year on your return for that year. If reported, that income may give you more room to contribute to an RRSP, PRPP, or SPP in later years. To ensure your RRSP deduction limit is up to date and maximized, file your return for that year and report the income.

Enter your RRSP deduction limit for 2023 as shown on your latest notice of assessment or reassessment, or Form T1028 for 2023.

11

Enter your 2023 employer PRPP contributions from line 20810 of your return.

12

Line 11 minus line 12

13

Contributions available to deduct from line 10 above

14

Transfers (1)

24640

15

Line 14 minus line 15

16

Enter whichever is less: amount from line 13 or line 16.

17

Enter your RRSP, PRPP, and SPP contributions you are deducting for 2023 (cannot be more than line 17).

18

Line 15 plus line 18

19

Enter whichever is less: amount from line 10 or line 19.
Enter this amount on line 20800 of your return.

RRSP deduction

20

(1) You may have reported income on line 11500, line 12900, or line 13000 of your 2023 return. If you transferred certain types of this income to your RRSP, PRPP, and SPP on or before February 29, 2024, you can claim the same amount on line 24640 as a transfer. Claiming the transfer ensures that your RRSP deduction limit is not reduced by that amount. For more information about amounts you can transfer, see Guide T4040.

Page 3 of 4

T1-2023

RRSP, PRPP and SPP Contributions and Transfers and HBP and LLP Activities

Schedule 7

Part D – Unused contributions available to carry forward

Enter your contributions available to deduct from line 10 of the previous page.

21

Enter your RRSP deduction from line 20 of the previous page.

22

Line 21 minus line 22

Your unused contributions available to carry forward to a future year

23

Your unused RRSP contributions previously reported and available to deduct for 2024 will be shown on your 2023 notice of assessment.

Part E – 2023 withdrawals under the HBP and the LLP

Complete this part if you withdrew funds from your RRSP under the HBP or the LLP in 2023.
For more information on the HBP, go to canada.ca/home-buyers-plan.
For more information on the LLP, go to canada.ca/lifelong-learning-plan.

HBP: Amount from box 27 from all of your 2023 T4RSP slips

24700

24

Tick this box if the address on page 1 of your return is the same as the address of the home you purchased under the HBP.

25900

25

LLP: Amount from box 25 from all of your 2023 T4RSP slips

26300

26

Tick this box to designate your spouse or common-law partner as the student you withdrew the funds for under the LLP. You can only make this designation on the return for the year you make your first withdrawal under the LLP. If you do not tick this box, you will be considered the student for LLP purposes.

26400

27

Part F – 2023 contributions to an amateur athlete trust

Complete this part to report qualifying performance income (generally endorsement income, prize money, or income from public appearances received by an amateur athlete) contributed in 2023 to an amateur athlete trust. This income qualifies as earned income when calculating the RRSP deduction limit of the trust's beneficiary.

Enter the amount of income that was contributed to an amateur athlete trust in 2023.

26700

28

Page 4 of 4

T1-2023

Donations and Gifts

Schedule 9

Complete this schedule to claim an amount on line 34900 of your return.
Include the eligible amount of all donations that you want to claim this year that you or your spouse or common-law partner made in 2023 or in any of the previous five years (or the previous 10 years for ecological gifts made after February 10, 2014) that have not been claimed before.
You may have charitable donations on your T4, T4A, and T5013 slips.
Attach a copy of this schedule to your paper return.
For more information about donations and gifts, including gifts made to a charity in the United States, see Guide P113, Gifts and Income Tax.

Donations made to registered charities, registered Canadian amateur athletic associations, registered journalism organizations, and registered housing corporations resident in Canada set up only to provide low-cost housing for the aged

1

Donations made to government bodies (Government of Canada or of a province or territory, registered municipalities in Canada, or registered municipal or public bodies performing a function of government in Canada)

32900

2

Donations made to registered universities outside Canada

33300

3

Donations made to the United Nations and its agencies, as well as registered foreign charities that have received a gift from the government of Canada

33400

4

Add lines 1 to 4.

Total eligible amount of charitable donations

5

Enter your net income from line 23600 of your return.

A

x

% =

6

Gifts of capital property that is depreciable property (from Chart 2 in Guide P113)

33700

B

Gifts of capital property (from Chart 1 in Guide P113)

33900

C

Amount B plus amount C

D

x

% =

7

Line 6 plus line 7

8

Enter whichever is less: amount A or line 8.

Total donations limit

9

Allowable charitable donations:

Enter whichever is less: amount from line 5 or line 9.

34000

10

Eligible amount of ecological gifts and cultural gifts (see Guide P113)

34200

11

Line 10 plus line 11

12

Enter whichever is less: amount from line 12 or $200

13

Line 12 minus line 13

14

Total ecological gifts made after February 10, 2014, and before 2016 included in the amount on line 11

34210

15

Line 14 minus line 15 (if negative, enter "0")

16

Enter your taxable income from line 26000 of your return.

17

Income threshold

18

Line 17 minus line 18 (if negative, enter "0")

19

Amount from line 14

E

Enter whichever is less: amount from line 16 or line 19

F

x

% =

20

Amount E minus amount F

G

x

% =

21

Amount from line 13

H

x

% =

22

Add lines 20 to 22.
Enter this amount on line 34900 of your return.

Donations and Gifts

23

Page 1 of 1

T1-2023

Federal Tuition, Education, and
Textbook Amounts and Canada Training Credit

Schedule 11

Only the student completes this schedule.
Complete this schedule to calculate your federal tuition, education, and textbook amounts, your Canada training credit, your unused current-year tuition amount available to transfer to a designated individual, and your unused federal tuition amount available to carry forward to a future year.
Use your Tuition and Enrolment Certificate (T2202, TL11A or TL11C or any other official tuition tax receipts) to complete this schedule. If you are transferring your unused current-year tuition amount, also complete the authorization to transfer tuition, education, and textbook amounts on the back of your certificate.
Complete the provincial or territorial schedule (S11) to calculate your provincial or territorial amounts.
Attach a copy of this schedule to your paper return.
For more information, see Guide P105, Students and Income Tax.

Calculating your tuition, education, textbook amounts, and Canada training credit

Eligible tuition fees paid to Canadian educational institutions for 2023 (fees for each institution must be more than $100)

32000

1

If you are claiming the Canada training credit, continue on line 2.

If not, enter the amount from line 1 on line 6, and continue on line 7.

Amount from line 1

x

% =

2

Your Canada training credit limit from your latest notice of assessment or reassessment

3

Enter whichever is less: amount from line 2 or line 3.

4

Enter the amount of Canada training credit you are claiming for 2023 (cannot be more than the amount at line 4).

Enter this amount on line 45350 of your return.

Your Canada training credit

5

Available Canadian tuition amount for 2023: Line 1 minus line 5

6

Eligible tuition fees paid to foreign educational institutions for 2023

32001

7

Line 6 plus line 7

8

Unused federal tuition, education, and textbook amounts from your 2022 notice of assessment or reassessment

9

Total available tuition, education, and textbook amounts for 2023: Line 8 plus line 9

10

Enter the amount from line 26000 of your return on line 11 if it is $53,359 or less.

Limit

If it is more than $53,359, enter the result of the following calculation:

amount from line 75 of your return

÷

=

11

Enter the amount from line 101 of your return.

12

Line 11 minus line 12 (if negative, enter "0")

13

Unused tuition, education, and textbook amounts claimed for 2023:

Enter whichever is less: amount from line 9 or line 13.

14

Line 13 minus line 14

15

2023 tuition amount:
Enter whichever is less: amount from line 8 or line 15.

16

Line 14 plus line 16
Enter this amount on line 32300 of your return

Your 2023 tuition, education, and textbook amounts

17

Page 1 of 2

T1-2023

Federal Tuition, Education, and
Textbook Amounts and Canada Training Credit

Schedule 11

2023 Enrolment information

The Canada Revenue Agency needs the following information to administer federal programs such as the Canada workers benefit, scholarship exemption, lifelong learning plan, and various provincial and territorial programs.

Tick this box if you were eligible for the disability tax credit in 2023, or had a mental or physical impairment in 2023 and a medical practitioner has certified that you cannot reasonably be expected to be enrolled as a full-time student because of the effects of your impairment.

32005

Enter the number of months you were enrolled as a part-time student from box 24 of your Form T2202, and column B of your forms TL11A and TL11C.

(maximum 12)

32010

Enter the number of months you were enrolled as a full-time student from box 25 of your Form T2202, and column C of your forms TL11A and TL11C.

(maximum 12)

32020

Transfer or carryforward of unused amount

Complete this section to calculate your current-year unused tuition amount available to transfer to a designated individual and your unused federal amount available to carry forward to a future year.
You can transfer all or part of your unused tuition amount available to transfer to your spouse or common-law partner, your parent or grandparent, or your spouse's or common-law partner's parent or grandparent (designated individual).
Note: If your spouse or common-law partner is claiming an amount for you on line 30300, line 30425, or line 32600 of their return, you cannot transfer your unused tuition amount to your (or your spouse's or common-law partner's) parent or grandparent.

Amount from line 10 of the previous page

18

Amount from line 17 of the previous page

19

Line 18 minus line 19

Total unused amount

20

If you are transferring an amount to a designated individual, continue on line 21.
If not, enter the amount from line 20 on line 25.

Amount from line 8 of the previous page

(maximum $5,000)

21

Amount from line 16 of the previous page

22

Line 21 minus line 22 (if negative, enter "0")

Unused tuition amount available to transfer

23

Enter the federal tuition amount you are transferring to a designated individual as shown on your Tuition and Enrolment Certificate (cannot be more than the amount at line 23)

Federal tuition amount transferred

32700

24

Line 20 minus line 24

Unused federal amount available to carry forward to a future year

25

Page 2 of 2

2023

Ontario Tax

Form ON428

For more information about this form, go to canada.ca/on-tax-info.

Part A – Ontario tax on taxable income

Enter your taxable income from line 26000 of your return.

1

Use the amount from line 1 to complete the appropriate column below.

Line 1 is $49,231 or less

Line 1 is more than $49,231 but not more than $98,463

Line 1 is more than $98,463 but not more than $150,000

Line 1 is more than $150,000 but not more than $220,000

Line 1 is more than $220,000

Amount from line 1

2

Line 3

3

Line 2 minus line 3 – (cannot be negative)

4

Line 5 (%)

5

Line 4 multiplied by the percentage from line 5

6

Line 7

7

Line 6 plus line 7

8S

Ontario tax on taxable income

Enter the amount from line 8 on line 51 and continue at line 9.

8

Part B – Ontario non-refundable tax credits

Internal Use

56050

Basic personal amount

Claim $11,865

58040

9

Age amount (if you were born in 1958 or earlier) (use Worksheet ON428)

(maximum $5,793)

58080

10

Spouse or common-law partner amount:

Base amount

Add if applicable

11

Your spouse's or common-law partner's net income from line 23600 of their return

12

Line 11 minus line 12 (if negative, enter "0")

(maximum $10,075)

58120

13

Amount for an eligible dependant:

Base amount

Add if applicable

14

Your eligible dependant's net income from line 23600 of their return

15

Line 14 minus line 15 (if negative, enter "0")

(maximum $10,075)

58160

16

Ontario caregiver amount (use Worksheet ON428)

58125

17

Add lines 9, 10, 13, 16, and 17.

18

CPP or QPP contributions

Amount from line 30800 of your return

58240

19

Amount from line 31000 of your return

58280

20

Employment insurance premiums:

Amount from line 31200 of your return

58300

21

Amount from line 31217 of your return

58305

22

Adoption expenses

58330

23

Add lines 19 to 23.

24

Line 18 plus line 24

25

Page 1 of 4

2023

Ontario Tax

Form ON428

Part B – Ontario non-refundable tax credits (continued)

Amount from line 25 of the previous page

26

Pension income amount

(maximum $1,641)

58360

27

Line 26 plus line 27

28

Disability amount for self (claim $9,586, or if you were under 18 years of age, use Worksheet ON428)

58440

29

Disability amount transferred from a dependant (use Worksheet ON428)

58480

30

Add lines 28 to 30.

31

Interest paid on your student loans (amount from line 31900 of your return)

58520

32

Your unused tuition and education amounts (attach Schedule ON(S11))

58560

33

Amounts transferred from your spouse or common-law partner (attach Schedule ON(S2))

58640

34

Add lines 31 to 34.

35

Medical expenses:

Go to canada.ca/on-tax-info and read line 58689 under "Form ON428 – Ontario Tax".

58689

36

Amount from line 23600 of your return

37

Applicable rate (%)

38

Line 37 multiplied by the percentage from line 38

39

Enter whichever is less: $2,685 or the amount from line 39.

40

Line 36 minus line 40 (if negative, enter "0")

41

Allowable amount of medical expenses for other dependants

(use Worksheet ON428)

58729

42

Line 41 plus line 42

58769

43

Line 35 plus line 43

58800

44

Ontario non-refundable tax credit rate (%)

45

Line 44 multiplied by the percentage from line 45

58840

46

Donations and gifts:

Amount from line 13 of your federal Schedule 9

x

% =

47

Amount from line 14 of your federal Schedule 9

x

% =

48

Line 47 plus line 48

58969

49

Line 46 plus line 49
Enter this amount on line 52.

Ontario non-refundable tax credits

61500

50

Part C – Ontario tax

Ontario tax on taxable income from line 8

51

Ontario non-refundable tax credits from line 50

52

Line 51 minus line 52 (if negative, enter "0")

53

Ontario tax on split income (complete Form T1206)

61510

54

Line 53 plus line 54

55

Ontario minimum tax carryover:

Enter the amount from line 53 above.

56

Ontario dividend tax credit (use Worksheet ON428)

61520

57

Line 56 minus line 57 (if negative, enter "0")

58

Amount from line 40427 of your return

x

% =

59

Enter whichever is less: amount from line 58 or line 59.

61540

60

Line 55 minus line 60 (if negative, enter "0")

61

Page 2 of 4

2023

Ontario Tax

Form ON428

Part C – Ontario tax (continued)

Amount from line 61 of the previous page

62

Ontario surtax:
Amount from line 62

63

Ontario tax on split income from line 54

64

Line 63 minus line 64 (if negative, enter "0")

65

Complete lines 66 to 68 if the amount on line 65 is more than $5,315.
If the amount is less than $5,315, enter "0" on line 68 and continue on line 69.

(Line 65

-

) x

% (if negative, enter "0") =

66

(Line 65

-

) x

% (if negative, enter "0") =

67

Line 66 plus line 67

68

Line 62 plus line 68

69

Ontario dividend tax credit from line 57

70

Line 69 minus line 70 (if negative, enter "0")

71

Ontario additional tax for minimum tax purposes:
If you entered an amount on line 98 of Form T691, use Worksheet ON428 to calculate your additional tax for minimum tax purposes

72

Line 71 plus line 72

73

Ontario tax reduction

Enter "0" on line 80 if any of the following applies to you:
• You were not a resident of Canada at the beginning of the year
• You were not a resident of Ontario on December 31, 2023
• There is an amount on line 72
• The amount on line 73 is "0"
• You were bankrupt at any time in 2023
• Your return is filed for you by a trustee in bankruptcy
• You are choosing not to claim an Ontario tax reduction
If none of the above applies to you, complete lines 74 to 80 to calculate your Ontario tax reduction.

Basic reduction

74

If you had a spouse or common-law partner on December 31, 2023, only the individual with the higher net income can claim the amounts on lines 75 and 76.

Reduction for dependent children born in 2005 or later:

Number of dependent children

60969

x

=

75

Reduction for dependants with a mental or physical impairment:

Number of dependents

60970

x

=

76

Add lines 74 to 76.

77

Amount from line 77 above

x

=

78

Amount from line 73 above

79

Line 78 minus line 79 (if negative, enter "0")

Ontario tax reduction

80

Line 73 minus line 80 (if negative, enter "0")

81

Provincial foreign tax credit (complete Form T2036)

82

Line 81 minus line 82 (if negative, enter "0")

83

Page 3 of 4

2023

Ontario Tax

Form ON428

Part C – Ontario tax (continued)

Amount from line 83 of the previous page

84

Low-income individuals and families tax (LIFT) credit (complete Schedule ON428–A)

62140

85

Line 84 minus line 85 (if negative, enter "0")

86

Community food program donation tax credit for farmers:

Enter the amount of qualifying donations that have also been claimed as a charitable donation.

62150

x

% =

87

Line 86 minus line 87 (if negative, enter "0")

88

Ontario health premium (complete the chart below)

89

Line 88 plus line 89
Enter this amount on line 42800 of your return

Ontario tax

90

Ontario health premium

Go to the line on the chart below that corresponds to your taxable income from line 1 to determine your Ontario health premium.

Taxable income

Ontario health premium

$20,000 or less

more than $20,000 but not more than $25,000

-

=

x

% =

+

=

more than $25,000 but not more than $36,000

more than $36,000 but not more than $38,500

-

=

x

% =

+

=

more than $38,500 but not more than $48,000

more than $48,000 but not more than $48,600

-

=

x

% =

+

=

more than $48,600 but not more than $72,000

more than $72,000 but not more than $72,600

-

=

x

% =

+

=

more than $72,600 but not more than $200,000

more than $200,000 but not more than $200,600

-

=

x

% =

+

=

more than $200,600

Ontario Health premium

Enter the result on line 89 above.

Page 4 of 4

2023

Low-income Individuals and Families Tax (LIFT) Credit

Schedule ON428–A

To find out if you are eligible for the Low-income individuals and families tax (LIFT) credit, go to canada.ca/on-tax-info.
Complete this schedule and attach a copy to your return.

Calculating your maximum allowable credit

Amount from line 10100 of your return

1

Amount from line 10400 of your return

2

Line 1 plus line 2

3

Applicable rate (%)

4

Line 3 multiplied by the percentage from line 4

(maximum $875)

5

Calculating your adjusted net income

Amount from line 23600 of your return

6

Amount from line 21300 of your return

7

Amount of registered disability savings plan (RDSP) income repayment included on line 23200 of your return

8

Add lines 6 to 8.

9

Amount from line 11700 of your return

10

Amount of RDSP income included on line 12500 of your return

11

Line 10 plus line 11

12

Line 9 minus line 12
(if negative, enter "0")

Your adjusted net income

13

If you were single at the end of the year, complete Part A to calculate your credit.
If you had a spouse or common-law partner at the end of the year, complete Part B on the next page.

Tick this box if you have a spouse or common-law partner

Part A – Calculating the credit for single individuals

Amount from line 5 above

(maximum $875)

14

Amount from line 13 above

15

Individual income threshold

16

Line 15 minus line 16 (if negative, enter "0")

17

Applicable rate (%)

18

Line 17 multiplied by the percentage from line 18

19

Line 14 minus line 19 (if negative, enter "0")

20

Enter the amount from line 20 on line 62140 of your Form ON428.

Page 1 of 2

2023

Low-income Individuals and Families Tax (LIFT) Credit

Schedule ON428–A

Part B – Calculating the credit for individuals with a spouse or common-law partner

Amount from line 23600 of your spouse's or common-law partner's return

21

Amount from line 21300 of your spouse's or common-law partner's return

22

Amount of RDSP income repayment included on line 23200 of your spouse's or common-law partner's return

23

Add lines 21 to 23.

24

Amount from line 11700 of your spouse's or common-law partner's return

25

Amount of RDSP income included on line 12500 of your spouse's or common-law partner's return

26

Line 25 plus line 26

27

Line 24 minus line 27
(if negative, enter "0")

Your spouse's or common-law partner's adjusted net income

28

Amount from line 5 of the previous page

(maximum $875)

29

Amount from line 13 of the previous page

30

Individual income threshold

31

Line 30 minus line 31 (if negative, enter "0")

32

Amount from line 30 above

33

Amount from line 28 above

34

Line 33 plus line 34

Adjusted family net income

35

Family income threshold

36

Line 35 minus line 36 (if negative, enter "0")

37

Enter whichever is more: amount from line 32 or line 37.

38

Applicable rate (%)

39

Line 38 multiplied by the percentage from line 39

40

Line 29 minus line 40 (if negative, enter "0")

41

Enter the amount from line 41 on line 62140 of your Form ON428.

Page 1 of 2

2023

Ontario Credits

Form ON479

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, go to canada.ca/on-tax-info.

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.

Enter the medical expenses from line 58769 of your Form ON428.

2

Allowable percentage (%)

3

Line 2 multiplied by the percentage from line 3

(maximum $1,500)

4

If the total of your family's net income (on 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.

7

Base amount

8

Line 7 minus line 8 (if negative, enter "0")

9

Applicable rate (%)

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

=

13

Add lines 1, 12 and 13.

14

Page 1 of 2

2023

Ontario Credits

Form ON479

Amount from line 14 of the previous page

15

Ontario political contribution tax credit

Ontario political contributions made in 2023

63110

16

Enter $1,552 if your total contributions are $3,531 or more.
If not, use Worksheet ON479.

(maximum $1,552)

17

Ontario focused flow-through share tax credit

Enter your total expenses from your Form T1221.

63220

x

% =

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

1

Yes

2

No

If yes, enter your nine-digit business number.

63270

If the total salaries and wages paid in the previous tax 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.

Page 2 of 2

2023

Ontario Childcare Access and Relief from Expenses (CARE) Tax Credit

Schedule ON479–A

Complete Form T778, Child Care Expenses Deduction for 2023, and enter the amount claimed on line 21400 of your return before completing this form.
To find out if you are eligible for this tax credit, go to canada.ca/on-tax-info.
Complete and attach a copy of this schedule to your return.

An eligible child can be any of the following:
• your or your spouse's or common-law partner's child
• a child whose net income was $15,000 or less and who was dependent upon you or your spouse or common-law partner
The child must have been under 16 years of age at some time in the year; however, the age limit does not apply if the child had a physical or mental impairment and was dependent upon you or your spouse or common-law partner at any time during the year.
For each eligible child, there may be one or more supporting persons.
A supporting person is a person (other than you) who meets all of the following conditions:
• They were a resident of Ontario at the end of 2023
• They lived with you at any time in 2023 and at any time in the first 60 days of 2024, and were any of the following:
– the eligible child's parent
– your spouse or common-law partner, if you are the parent of the eligible child
– an individual claiming an amount for the eligible child on line 30425, 30400, 30450 or 30500 of their return
No supporting person for any eligible children
If none of the eligible children has a supporting person, calculate your adjusted income and enter it on line 4 of column 1.
One supporting person for all eligible children
If there is only one supporting person and all of the eligible children have the same supporting person:
• Calculate your adjusted income and enter it on line 4 of column 1
• Calculate the adjusted income of the supporting person and enter it on line 4 of column 2
Two or more supporting persons for all eligible children
If there are two or more supporting persons and all of the eligible children have the same supporting persons:
• Calculate your adjusted income and enter it on line 4 of column 1
• Calculate the adjusted income of each supporting person on a separate sheet and enter the total of their adjusted incomes on line 4 of column 2 (leave lines 1 to 3 of column 2 blank)
Different supporting persons for each eligible child
If there is one or more supporting persons and the eligible children do not have the same supporting person(s):
• Calculate your adjusted income and enter it on line 4 of column 1
• Calculate the adjusted income of each supporting person. For each eligible child, calculate the sum of the adjusted incomes of all supporting persons for that child on a separate sheet. Enter the highest sum on line 4 of column 2 (leave lines 1 to 3 of column 2 blank)

Page 1 of 2

2023

Ontario Childcare Access and Relief from Expenses (CARE) Tax Credit

Schedule ON479–A

Family adjusted income calculation for the tax credit

Column 1
You

Column 2
Supporting person(s)

Net income from line 23600 of the return (if "0", see note below)

1

Child care expenses deduction from line 21400 of the return

63045

2

Social benefits repayment from line 23500 of the return

3

Add lines 1 to 3
(if negative, enter "0").

Adjusted income.

63047

4

Add the amounts from line 4 of columns 1 and 2.

Family adjusted income.

5

Enter your child care expenses deduction from line 21400 of your return.

6

If your family adjusted income on line 5 is "0", enter 75%.
If not, enter your tax credit rate from the table below. (%)

7

Line 6 multiplied by the percentage from line 7

8

Enter the amount from line 8 on line 63050 of your Form ON479.

Note: If the net income from line 23600 of the return is negative before following the instruction on line 23600 that says "if negative, enter 0", enter the negative amount instead of entering "0".

Family adjusted income

Tax credit rate (%)

Family adjusted income

Tax credit rate (%)

Family adjusted income

Tax credit rate (%)

more than

but not more than

more than

but not more than

more than

but not more than

Page 2 of 2

2023

Application for the 2024 Ontario Trillium Benefit and Ontario Senior Homeowners' Property Tax Grant

Form ON-BEN

To find out if you are eligible for the Ontario trillium benefit and the Ontario senior homeowners' property tax grant, go to canada.ca/on-tax-info.
Complete the application areas and parts that apply to you and attach this form to your return.
To estimate the amount of the Ontario trillium benefit and Ontario senior homeowners' property tax grant you may be entitled to, use the calculator at canada.ca/child-family-benefits-calculator.
The payments for these benefits will be issued separately from your tax refund.
If you had a spouse or common-law partner on December 31, 2023, only one of you should apply for the Ontario energy and property tax credit, the Northern Ontario energy credit, and the Ontario senior homeowners' property tax grant for both of you. If only one of you is 64 years of age or older on December 31, 2023, that spouse or common-law partner has to apply for these credits and the grant for both of you.
For a description of principal residence for the purposes of the Ontario energy and property tax credit and the Northern Ontario energy credit, or the Ontario senior homeowners' property tax grant, go to canada.ca/on-tax-info.

Ontario trillium benefit (OTB)

Ontario sales tax credit (OSTC)

You do not need to apply for the OSTC when you file your tax return. The Canada Revenue Agency will tell you if you are entitled to receive the credit. For families, the OSTC is paid to the person whose return is assessed first.

Application for the Ontario energy and property tax credit (OEPTC)

You may qualify for the OEPTC if, on December 31, 2023, you resided in Ontario and any of the following conditions applied:
• Rent for your principal residence was paid by or for you for 2023 and that residence was subject to property tax
• Property tax for your principal residence was paid by or for you for 2023
• You lived in a student residence
• You lived in a long-term care home and an amount for accommodation was paid by or for you in 2023
• You lived on a reserve and home energy costs were paid by or for you for your principal residence on the reserve for 2023

If you met any of these conditions and are applying for the 2024 OEPTC, tick this box and complete Parts A and B of this form.

61020

Application for the Northern Ontario energy credit (NOEC)

You may qualify for the NOEC if, on December 31, 2023, you resided in Northern Ontario (see the definition at canada.ca/on-tax-info), and any of the following conditions applied:
• Rent for your principal residence in Northern Ontario was paid by or for you for 2023 and that residence was subject to property tax
• Property tax for your principal residence in Northern Ontario was paid by or for you for 2023
• You lived in a long-term care home in Northern Ontario and an amount for accommodation was paid by or for you in 2023
• You lived on a reserve in Northern Ontario and home energy costs were paid by or for you for your principal residence on the reserve for 2023

If you met any of these conditions and are applying for the 2024 NOEC, tick this box and complete Parts A and B of this form.

61040

Choice for delayed single OTB payment

By ticking this box, you are choosing to wait until June 2025 to get your 2024 OTB entitlement.
You will get your OTB in one payment at the end of the benefit year (June 2025) instead of receiving it monthly from July 2024 to June 2025

61060

Page 1 of 2

2023

Application for the 2024 Ontario Trillium Benefit and Ontario Senior Homeowners' Property Tax Grant

Form ON-BEN

Application for the Ontario senior homeowners' property tax grant (OSHPTG)

You may qualify for the OSHPTG if, on December 31, 2023, both of the following conditions applied:
• You were 64 years of age or older
• You owned and occupied a principal residence in Ontario that you, or someone on your behalf, paid property tax on for 2023

If you met these conditions and are applying for the 2024 OSHPTG, tick this box. Enter the total amount of property tax paid on line 61120 in Part A and complete Part B of this form.

61070

Part A – Amount paid for a principal residence for 2023

If, on December 31, 2023, you and your spouse or common-law partner occupied separate principal residences for medical reasons and you are choosing to apply individually for the OEPTC, the NOEC, or the OSHPTG, tick this box and enter your spouse's or common-law partner's address in Part C of this form.

61080

Enter the total amount of rent paid for your principal residence (including a private long-term care home) in Ontario for 2023. (Do not include rent paid for a principal residence that was not subject to property tax. If you lived in a subsidized housing unit, check with your landlord to find out if property tax was paid for your unit.)

61100

Enter the total amount of property tax paid for your principal residence in Ontario for 2023. (If your municipality let you defer all or some of your 2023 property tax, enter only the amount of property tax actually paid to the municipality for the year.)

61120

If you resided in a designated student residence in Ontario in 2023, tick this box.

61140

If you lived on a reserve, enter the total amount of home energy costs (like electricity and heat) paid for your principal residence in Ontario for 2023.

61210

Enter the total amount paid for your accommodation in a public long-term care home or non-profit long-term care home in Ontario for 2023.

61230

Part B – Declaration

Complete this part if you are applying for the OEPTC, the NOEC, or the OSHPTG.
Enter the amounts paid for rent, property tax, home energy costs on a reserve, and accommodation in a public long-term care home or non-profit long-term care home in the column "Amount paid for 2023".
If you need more space, attach a separate sheet of paper.

I declare the following information about my principal residences in Ontario during 2023:

Address

Postal Code

Number of months resident in 2023

Amount paid for 2023

Check this box if this is a long-term care home

Name of landlord, municipality, or supplier payment was made to

Part C – Involuntary separation

If, on December 31, 2023, you and your spouse or common-law partner occupied separate principal residences in Ontario for medical reasons and you are choosing to apply individually for the OEPTC, the NOEC, or the OSHPTG, enter your spouse's or common-law partner's address:

Page 2 of 2

2023

Provincial Amounts Transferred from your
Spouse or Common-Law Partner

Schedule ON(S2)

Complete this schedule and attach it to your return to claim a transfer of the unused part of your spouse's or common-law partner's provincial amounts below.
You can claim these amounts if you are eligible to claim the equivalent federal amounts on your federal Schedule 2.
If your spouse or common-law partner is filing a return, use the amounts they entered on their Form ON428.
If your spouse or common-law partner is not filing a return, use the amounts they would enter on their Form ON428 as if they were filing a return and attach their information slips.
If your spouse or common-law partner was not a resident of Ontario at the end of the year, special rules may apply.
For more information, call the Canada Revenue Agency at 1-800-959-8281.

Age amount (if your spouse or common-law partner was born in 1958 or earlier):

Enter the amount from line 58080 of their Form ON428.

59020

1

Pension income amount:

Enter the amount from line 58360 of their Form ON428.

(maximum $1,641)

59050

2

Disability amount:

Enter the amount from line 58440 of their Form ON428.

59070

3

Add lines 1 to 3.

4

Spouse's or common-law partner's taxable income:

Enter the amount from line 26000 of their return on line 5 if it is $49,231 or less.

Limit

If it is more than $49,231, enter the result of the following calculation:

Amount from line 8 of their Form ON428

÷

% =

5

Amount from line 58040 of their Form ON428

6

Amount from line 24 of their Form ON428

7

Amount from line 58560 of their Form ON428

8

Add lines 6 to 8.

9

Spouse's or common-law partner's adjusted taxable income:

Line 5 minus line 9 (if negative, enter "0")

59120

10

Line 4 minus line 10 (if negative, enter "0")

Provincial amounts transferred from your spouse or common-law partner

11

Enter the amount from line 11 on line 58640 of your Form ON428.

Page 1 of 1

2023

Ontario Tuition and Education Amounts

Schedule ON(S11)

Only the student completes this schedule.
Complete this schedule to claim your Ontario tuition and education amounts carried forward from a previous year, and to calculate your unused provincial tuition and education amounts available to carry forward to a future year.
Attach a copy of this schedule to your paper return.
For more information, go to canada.ca/on-tax-info. Also see Guide P105, Students and Income Tax.
Notes: If you did not reside in Ontario on December 31, 2017, you cannot claim your unused tuition and education amounts. If you resided in Ontario on December 31, 2017, but were not resident in Ontario on the last day of the year or on December 31, 2022, your unused Ontario tuition and education amounts balance will be zero.

Unused tuition and education amounts:

Enter your unused Ontario tuition and education amounts from your 2022 notice of assessment or reassessment.

1

Enter the amount from line 26000 of your return on line 2 if it is $49,231 or less.

If it is more than $49,231, enter the result of the following calculation:

Limit

Amount from line 8 of your Form ON428

÷

% =

2

Enter the amount from line 31 of your Form ON428.

3

Line 2 minus line 3 (if negative, enter "0")

4

Enter whichever is less:
amount from line 1 or line 4

Your unused Ontario tuition and education amounts claimed for 2023

5

Enter the amount from line 5 on line 58560 of your Form ON428.

Carryforward of unused amounts

Complete this section to calculate your unused provincial tuition and education amounts available to carry forward to a future year.

Amount from line 1 above

6

Amount from line 5 above

7

Line 6 minus line 7

Unused provincial tuition and education amounts available to carry forward to a future year

8

Page 1 of 1

2023

Federal Worksheet

T1-2023

*** Note: Manual entry required on lines 30000, 30100, 31600, 31800, 33199, 41000 of your return ***

Use this worksheet to calculate the amounts to enter on your return.
Keep this worksheet for your records. Do not attach it to your return.

Line 30000 – Basic personal amount

If the amount from line 23600 of your return is:
• $165,430 or less, enter $15,000 on line 30000 of your return
• $235,675 or more, enter $13,520 on line 30000 of your return
Otherwise, complete the calculation below.

Base amount

1

Supplement amount

2

Amount from line 23600 of your return

3

Income threshold

4

Line 3 minus line 4

5

Line 6

6

Line 5 divided by line 6

7

Line 8

8

Line 7 multiplied by line 8

9

Line 2 minus line 9 (if negative, enter "0")

10

Line 1 plus line 10 (maximum $15,000)

LIMIT

11

Enter this amount on line 30000 of your return.

Line 30100 – Age amount (if you were born in 1958 or earlier)

If the amount from line 23600 of your return is:
• $42,335 or less, enter $8,396 on line 30100 of your return
• $98,309 or more, enter "0" on line 30100 of your return
Otherwise, complete the calculation below.

Maximum amount

1

Amount from line 23600 of your return

2

Income threshold

3

Line 2 minus line 3 (if negative, enter "0")

4

Applicable rate (%)

5

Line 4 multiplied by the percentage from line 5

6

Line 1 minus line 6 (if negative, enter "0")

7

Enter this amount on line 30100 of your return.

Page 3 of 8

2023

Federal Worksheet

T1-2023

Line 31600 – Disability amount for self

You may be able to claim the disability amount if the CRA approved your Form T2201, Disability Tax Credit Certificate, that was certified by a medical practitioner.
To be eligible, you must have had a severe and prolonged impairment in physical or mental functions during 2023.
If you were eligible for the disability tax credit for 2022 and you still meet the eligibility requirements in 2023, you can claim this amount without sending the CRA a new Form T2201. However, you must send the CRA a new one if the previous period of approval ended before 2023 or if the CRA asks you to.
For more information, see Guide RC4064, Disability-Related Information, or go to canada.ca/disability-credits-deductions.
If you qualify for the disability amount and, on December 31, 2023, you were:
• 18 years of age or older, enter $9,428 on line 31600 of your return
• under 18 years of age, complete the following calculation

Base amount

1

Maximum supplement

2

Total of child care and attendant care expenses for you claimed by you or another person

3

Threshold for child care and attendant care expenses

4

Line 3 minus line 4 (if negative, enter "0")

5

Line 2 minus line 5 (if negative, enter "0")

6

Line 1 plus line 6 (maximum $14,928)

7

Enter this amount on line 31600 of your return.

Line 31800 – Disability amount transferred from a dependant

You may be able to claim all or part of your dependant's (other than your spouse's or common-law partner's) disability amount from line 31600 of their return if all of the following apply:
• A medical practitioner certified, using Form T2201, Disability Tax Credit Certificate, that your dependant had a severe and prolonged impairment in physical or mental functions during 2023
• The CRA approved Form T2201 for your dependant
• Your dependant was resident in Canada at any time in 2023
• Your dependant was dependent on you for support on a regular and consistent basis for all or some of the basic necessities of life such as food, shelter, and clothing
• One of the following applies:
– You claimed an amount on line 30400 of your return for that dependant, or you could have if you did not have a spouse or common law partner and if the dependant did not have any income (see line 30400 of Schedule 5 for conditions)
– The dependant was your (or your spouse's or common law partner's) parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece, or nephew and you claimed an amount on line 30450 of your return for that dependant, or you could have if they had no income and had been 18 years of age or older in 2023
If your dependant was eligible for the disability tax credit for 2022 and still meets the requirements in 2023, you do not need to send the CRA a new Form T2201 to claim this amount. However, you must send the CRA a new form T2201 if the previous period of approval ended before 2023 or if the CRA asks you to.
Notes: You cannot claim the unused part of the disability amount if the spouse or common-law partner of the person with a disability is already claiming the disability amount or any other non-refundable tax credit (other than medical expenses) for the person with a disability.
If you are splitting the unused part of this amount with another person, the total amount claimed for that dependant cannot be more than the maximum amount allowed for that dependant.
If you or someone else paid for an attendant or for care in an establishment for that dependant, special rules may apply. For more information, see Guide RC4065, Medical Expenses.
For more information about amounts you may be able to claim, see Guide RC4064, Disability-Related Information, or go to canada.ca/disability-credits-deductions

Page 5 of 8

2023

Federal Worksheet

T1-2023

Line 31800 – Disability amount transferred from a dependant (continued)

Complete the following calculation for each dependant who is eligible for the disability tax credit in 2023. If you have more than one dependant, use a separate sheet of paper.

Base amount

1

If the dependant was under 18 years of age on December 31, 2023, complete lines 2 to 13.
If the dependant was 18 years of age or older, complete lines 7 to 13.

Age of dependant

Age Limit

Maximum supplement

2

Total of child care and attendant care expenses for your dependant claimed by you or another person

3

Threshold for child care and attendant care expenses

4

Line 3 minus line 4 (if negative, enter "0")

5

Line 2 minus line 5 (if negative, enter "0")

6

If the dependant was under 18 years of age on December 31, 2023, enter the amount from line 6.
If the dependant was 18 years of age or older, enter "0".

7

Line 1 plus line 7 (maximum $14,928)

8

For provinces and territories other than Quebec: amount from line 98 of your dependant's return
For Quebec: amount from line 102 of your dependant's return

9

Line 8 plus line 9

10

Dependant's taxable income from line 26000 of their return

11

Line 10 minus line 11 (if negative, enter "0")

12

Enter whichever is less:
amount from line 8 or line 12.

Allowable amount for this dependant

13

Enter on line 31800 of your return the total of allowable amounts claimed for all dependants who qualify for the disability tax credit.

Line 33199 – Allowable amount of medical expenses for other dependants

You can claim the part of the eligible medical expenses that you or your spouse or common-law partner paid for each of the following persons who depended on either of you for support:
• your or your spouse's or common-law partner's children 18 years of age or older in 2023, or grandchildren
• your or your spouse's or common-law partner's parents, grandparents, brothers, sisters, aunts, uncles, nieces, or nephews who were residents of Canada at any time in the year
For examples of expenses that you can claim, go to canada.ca/line-33199. The expenses you claim on line 33199 of your return must be paid in the same 12-month period used to calculate the eligible medical expenses that you claimed on line 33099 of your return.
For more information, see Guide RC4065, Medical Expenses.
Complete one column for each dependant. If you have more than three dependants, use a separate sheet of paper.

Dependant 1

Dependant 2

Dependant 3

Medical expenses for other dependant

1

For provinces and territories other than Quebec:
amount from line 109 of the dependant's return
For Quebec: amount from line 113 of the dependant's return

2

Line 1 minus line 2 (if negative, enter "0")

3

Add the amounts from line 3 of columns 1, 2, and 3 (and others, if any).

4

Enter this amount on line 33199 of your return.

Page 6 of 8

2023

Federal Worksheet

T1-2023

Line 41000 – Federal political contribution tax credit

You can claim a credit for the amount of contributions that you or your spouse or common-law partner made in the year to a registered federal political party, a registered association, or a candidate in a federal election.
If you received, or expect to receive, any advantage for making a contribution, the eligible amount you can claim is the amount of the fair market value of your contribution that is more than any advantage. An advantage generally includes the value of certain property, service, compensation, use, or any other benefit.
If your total federal political contributions from line 40900 of your return were $1,275 or more, enter $650 on line 41000 of your return. If not, use the amount from line 40900 of your return to decide which column to complete.

Line 40900 is $400 or less

Line 40900 is more than $400 but not more than $750

Line 40900 is more than $750

Total federal political contributions from line 40900 of your return

1

Line 2

2

Line 1 minus line 2 (if negative, enter "0"))

3

Line 4 (%)

4

Line 3 multiplied by the percentage from line 4

5

Line 6

6

Line 5 plus line 6

7S

LIMIT

7

Enter this amount on line 41000 of your return.

Page 7 of 8

2023

Worksheet ON428

*** Note: Manual entry required on lines 58080, 58185, 58440, 58480, 58729, 61520, 72 on your Form ON428 ***

Use this worksheet to calculate the amounts to enter on your Form ON428, Ontario Tax.
Keep this worksheet for your records. Do not attach it to your return.

Line 58080 – Age amount (if you were born in 1958 or earlier)

If the amount from line 23600 of your return is:
• $43,127 or less, enter $5,793 on line 58080 of your Form ON428
• $81,747 or more, enter "0" on line 58080 of your Form ON428
Otherwise, complete the calculation below.

Maximum amount

1

Amount from line 23600 of your return

2

Income threshold

3

Line 2 minus line 3 (if negative, enter "0")

4

Applicable rate (%)

5

Line 4 multiplied by the percentage from line 5

6

Line 1 minus line 6 (if negative, enter "0")

7

Enter the amount from line 7 on line 58080 of your Form ON428.

Line 58185 – Ontario caregiver amount

Complete one column for each dependant. If you have more than three dependants, use a separate sheet of paper.

Dependant 1

Dependant 2

Dependant 3

Base amount

1

Dependant's net income from line 23600 of their return

2

Line 1 minus line 2 (if negative, enter "0")
(maximum $5,593 per dependant)

3

Amount claimed for this dependant on line 58160 of your Form ON428, if any

4

Allowable amount for this dependant:
line 3 minus line 4 (if negative, enter "0")

5

Add the amounts from line 5 for columns 1, 2, and 3 (and others, if any).

6

Enter the total from line 6 on line 58185 of your Form ON428.

Line 58440 – Disability amount for self

Complete the following calculation if you were under 18 years of age on December 31, 2023:

Base amount

1

Maximum amount

2

Total child care and attendant care expenses for you claimed by you or another person

3

Threshold for child and attendant care expenses

4

Line 3 minus line 4 (if negative, enter "0")

5

Line 2 minus line 5 (if negative, enter "0")

6

Line 1 plus line 6 (maximum $15,177)

7

Enter the amount from line 7 on line 58440 of your Form ON428.

Page 1 of 3

2023

Worksheet ON428

Line 58480 – Disability amount transferred from a dependant

Complete this calculation for each dependant. If you have more than one dependant, use a separate sheet of paper.

Note: If you and your dependant were not residents of the same province or territory at the end of the year, special rules may apply. For more information, call the Canada Revenue Agency at 1-800-959-8281.

Base amount

1

If the dependant was under 18 years of age on December 31, 2023, complete lines 2 to 12.
If the dependant was 18 years of age or older, enter "0" on line 6 and continue on line 7.

Age of dependant

Age Limit

Maximum amount

2

Total child care and attendant care expenses for this dependant claimed by you or another person

3

Threshold for child and attendant care expenses

4

Line 3 minus line 4 (if negative, enter "0")

5

Line 2 minus line 5 (if negative, enter "0")

6

Line 1 plus line 6 (maximum $15,177)

7

Enter the amount from line 28 of the dependant's Form ON428.

8

Line 7 plus line 8

9

Dependant's taxable income from line 26000 of their return

10

Line 9 minus line 10 (if negative, enter "0")

11

Enter whichever is less:
amount from line 7 or line 11.

Allowable amount for this dependant

12

Enter on line 58480 of your Form ON428 the total of allowable amounts claimed for all dependants.

Line 58729 – Allowable amount of medical expenses for other dependants

Complete one column for each dependant. If you have more than three dependants, use a separate sheet of paper.

Dependant 1

Dependant 2

Dependant 3

Medical expenses for other dependant

1

Enter the amount from line 40 of the dependant's Form ON428.

2

Line 1 minus line 2 (if negative, enter "0")
(maximum $14,476 per dependant)

3

Add the amounts from line 3 for columns 1, 2, and 3 (and others, if any).

4

Enter the total from line 4 on line 58729 of your Form ON428.

Line 61520 – Ontario dividend tax credit

Amount from line 12000 of your return

A

Amount from line 12010 of your return

B x

% =

1

Amount A minus amount B

C x

% =

2

Line 1 plus line 2

3

Enter the total from line 3 on line 61520 of your Form ON428.

Page 2 of 3

2023

Worksheet ON428

Line 72 – Ontario additional tax for minimum tax purposes

Complete this calculation if you entered an amount on line 98 of your Form T691.

Ontario basic additional tax:

Amount from line 98 of your Form T691

x

% =

1

Ontario surtax on additional tax:

Amount from line 65 of your Form ON428

2

Line 1 plus line 2

LIMIT

3

If the amount on line 3 is more than $5,315, complete lines 4 to 9.
If not, enter the amount from line 1 on line 72 of your Form ON428.

(Line 3

-

)x

% (if negative, enter "0") =

4

(Line 3

-

)x

% (if negative, enter "0") =

5

Line 4 plus line 5

6

Amount from line 68 of your Form ON428

7

Line 6 minus line 7

8

Line 1 plus line 8

9

Enter the amount from line 9 on line 72 of your Form ON428.

Page 3 of 3

2023

Worksheet ON479

Use this worksheet to calculate the amounts to enter on your Form ON479, Ontario Credits.
Keep this worksheet for your records. Do not attach it to your return.

*** Note: Manual entry required on Line 17 and LIne 19 on your Form ON479 ***

Line 17 – Ontario political contribution tax credit

Use the amount from line 63110 of your Form ON479 to complete the appropriate column below.

Line 63110 is $465.60 or less

Line 63110 is more than $465.60 but not more than $1,552

Line 63110 is more than $1,552

Enter your total political contributions from line 63110 of your Form ON479.

1

Line 2

2

Line 1 minus line 2 (cannot be negative)

3

Line 4 (%)

4

Line 3 multiplied by the percentage from line 4

5

Line 6

6

Line 5 plus line 6

7S

LIMIT

7

Enter the amount from line 7 on line 17 of your Form ON479.

Line 19 – Ontario co-operative education tax credit

If the total salaries and wages paid in the previous tax year were more than $400,000 but less than $600,000, complete this chart for each qualifying work placement of each employed student.

Amount of eligible expenditures (1) incurred in 2023

A x

% =

1

Line 2 (%)

2

Amount A multiplied by the percentage from line 2

3

Total salaries and wages paid in the previous tax year

4

Line 5

5

Line 4 minus line 5 (if negative, enter "0")

6

Line 7

7

Line 6 divided by line 7

8

Line 9

9

Amount from line 8 above

10

Line 9 minus line 10 (if negative, enter "0")

11

Line 3 multiplied by line 11

12

Line 1 plus line 12

(maximum $3,000 per student)

13

The maximum credit is $3,000 per student per qualifying work placement that ended in 2023.
Enter the total amount claimed for all qualifying work placements on line 19 of your Form ON479.
(1) You must reduce your eligible expenditures by the amount of government assistance you received, are entitled to receive, or may reasonably expect to receive for the eligible expenditures.

Page 1 of 1

Canada Income Tax Calculator - Ontario

Income Tax and Benefit Return

T1-2023

Step 1 – Identification and other information

Identification

Residence information

Your spouse's or common-law partner's information

Income Tax and Benefit Return

T1-2023

Step 1 – Identification and other information (continued)

Elections Canada

Indian Act – Exempt income

Climate action incentive payment

Foreign property

Consent to share contact information – Organ and tissue donor registry

Income Tax and Benefit Return

T1-2023

Step 2 – Total income

Income Tax and Benefit Return

T1-2023

Step 3 – Net income

Social benefits repayment:

Income Tax and Benefit Return

T1-2023

Step 4 – Taxable income

Step 5 – Federal tax

Part A – Federal tax on taxable income

Part B – Federal non-refundable tax credits

Income Tax and Benefit Return

T1-2023

Part B – Federal non-refundable tax credits (continued)

Income Tax and Benefit Return

T1-2023

Part C – Net federal tax

Step 6 – Refund or balance owing

Income Tax and Benefit Return

T1-2023

Step 6 – Refund or balance owing (continued)

T1-2023

Federal Amounts Transferred from your Spouse or Common-Law Partner

Schedule 2

T1-2023

Amounts for Spouse or Common-Law Partner and Dependants

Schedule 5

Line 30300 – Spouse or common-law partner amount

Line 30400 – Amount for an eligible dependant

T1-2023

Amounts for Spouse or Common-Law Partner and Dependants

Schedule 5

Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older

Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older

T1-2023

RRSP, PRPP and SPP Contributions and Transfers and HBP and LLP Activities

Schedule 7

T1-2023

RRSP, PRPP and SPP Contributions and Transfers and HBP and LLP Activities

Schedule 7

Part A – RRSP, PRPP and SPP contributions

T1-2023

RRSP, PRPP and SPP Contributions and Transfers and HBP and LLP Activities

Schedule 7

Part B – Repayments under the HBP and the LLP

Part C – RRSP deduction

T1-2023

RRSP, PRPP and SPP Contributions and Transfers and HBP and LLP Activities

Schedule 7

Part D – Unused contributions available to carry forward

Part E – 2023 withdrawals under the HBP and the LLP

Part F – 2023 contributions to an amateur athlete trust

T1-2023

Donations and Gifts

Schedule 9

T1-2023

Federal Tuition, Education, and Textbook Amounts and Canada Training Credit

Schedule 11

T1-2023

Federal Tuition, Education, and Textbook Amounts and Canada Training Credit

Schedule 11

2023 Enrolment information

Transfer or carryforward of unused amount

Federal Amounts Transferred from your
Spouse or Common-Law Partner

Amounts for Spouse or Common-Law
Partner and Dependants

Amounts for Spouse or Common-Law
Partner and Dependants

Federal Tuition, Education, and
Textbook Amounts and Canada Training Credit

Federal Tuition, Education, and
Textbook Amounts and Canada Training Credit

Provincial Amounts Transferred from your
Spouse or Common-Law Partner