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T1 General - 2015

Ontario Provincial Worksheet

The worksheet below performs the calculations applicable to form ON428 Ontario Tax and Credits.

These are:

Line 5808 - Age amount

Line 5820 - Amount for infirm dependants age 18 or older

Line 5840 - Caregiver amount

Line 5844 - Disability amount (for self)

Line 5848 - Disability amount transferred from a dependant

Line 5872 - Allowable amount of medical expenses for other dependants

Line 6152 - Ontario dividend tax credit

Line 6 - Ontario political contribution tax credit

Line 9 - Ontario apprenticeship training tax credit

Line 10 - Ontario co-operative education tax credit

Ontario Provincial Worksheet
Line 5808 - Age amount
Maximum amount1
Your net income from line 236 of your return2
Base amount-3
Line 2 minus line 3 (if negative, enter "0")=4
Applicable rate (%)x5
Multiply line 4 by line 5.=-6
Line 1 minus line 6 (if negative, enter "0")=7
Enter this amount on line 5808 of Form ON428.
Line 5820 - Amount for infirm dependants age 18 or older
Complete this calculation for each dependant.
Base amount1
Dependant's net income (line 236 of his or her return)-2
Line 1 minus line 2 (if negative, enter "0")(maximum $4,649)=3
If you claimed this dependant on line 5816, enter the amount claimed.-4
Allowable amount for this dependant: line 3 minus line 4 (if negative, enter "0")=5
Enter on line 5820 of Form ON428 the total amount claimed for all deONndants.
Line 5840 - Caregiver amount
Complete this calculation for each dependant.
Base amount1
Dependant's net income (line 236 of his or her return)-2
Line 1 minus line 2 (if negative, enter "0")(maximum $4,648)=3
If you claimed this dependant on line 5816, enter the amount claimed.-4
Allowable amount for this dependant: line 3 minus line 4 (if negative, enter "0")=5
Enter on line 5840 of Form ON428 the total amount claimed for all deONndants.
Line 5844 - Disability amount (for self)
(supplement calculation if you were under 18 years of age on December 31, 2015)
Maximum supplement1
Total child care and attendant care expenses for you, claimed by you or by another person2
Base amount-3
Line 2 minus line 3 (if negative, enter "0")=-4
Line 1 minus line 4 (if negative, enter "0")=5
Enter on line 5844 of Form ON428 $7,341 plus the amount from line 5 (maximum $10,790), unless you are completing this chart to calculate the amount at line 5848.
Line 5848 - Disability amount transferred from a dependant
Complete this calculation for each dependant.
Base amount1
If the dependant was under 18 years of age on December 31, 2015, enter the amount from line 5 of the chart for line 5844 for the dependant. If the dependant was 18 years of age or older, enter "0"+2
Add lines 1 and 2.=3
Total of amounts your dependant can claim on lines 5804 to 5840 of his or her Form ON428+4
Add lines 3 and 4.=5
Dependant's taxable income (line 260 of his or her return)-6
Allowable amount for this dependant: line 5 minus line 6 (if negative, enter "0") Enter on line 5848 of Form ON428 the amount from line 3 or line 7, whichever is less.=7
Enter on line 5848 of Form ON428 the total amount claimed for all disabled deONndants.
If at the end of the year you and your dependant were not residents of the same province or territory, special rules may apply. Contact the Canada Revenue Agency to determine the amount you can claim.
Line 5872 - Allowable amount of medical expenses for other dependants
Complete this calculation for each dependant.
Medical expenses for other dependant1
Enter $2,232 or 3% of the dependant's net income (line 236 of his or her return), whichever is less.-2
Line 1 minus line 2 (if negative, enter "0")=3
Enter on line 5872 of Form ON428 the total amount claimed for all dependants.
Line 6152 - Ontario dividend tax credit
Calculate the amount to enter on line 6152 of Form ON428 by completing one of the following two calculatioON:
If you entered an amount on line 120 but no amount on line 180 of your return, complete the following:
Line 120 of your returnx 10% =
Enter this amount on line 6152 of Form ON428.
If you entered amounts on lines 180 and 120 of your return, complete the following:
Line 120 of your return1
Line 180 of your return2x 4.5%=3
Line 1 minus line 24x 10%=5
Add lines 3 and 5.6
Enter this amount on line 6152 of Form ON428.
Line 6 - Ontario political contribution tax credit
If your total political contributions (line 5 of Form ON479) were more than $3,026, enter $1,330 on line 6 of Form ON479.
Otherwise enter the amount on line 5 of Form ON479 here:
Line 5 is $399 or lessLine 5 is more than $399 but not more than $1,330Line 5 is more than $1,330
Total Contributions1
---2
Line 1 minus line 2 (cannot be negative)===3
x%x%x%4
Multiply line 3 by line 4 (%)===5
+++6
Add lines 5 and 6.===7
Enter this amount on line 6 of Form ON479.
<--amount--> <--amount--><--amount--><--amount-->
Line 9 - Ontario apprenticeship training tax credit
Use this chart for each apprentice in a qualifying apprenticeship. If you were a member of a partnership, the credit for each qualifying apprenticeship is calculated by the partnership.
Amount of eligible expenditures incurred in 2015 for an apprentice who started an apprenticeship program on or before April 23, 2015*Ax 35% =1
Amount of eligible expenditures incurred in 2015 for an apprentice who started an apprenticeship program after April 23, 2015*Bx 25% =+2
Add lines 1 and 2.=3
Enter amount from line Ax 10% =4
Enter amount from line Bx 5% =+5
Add lines 4 and 5=6
Total salaries and wages paid in the previous tax year 7
-8
Line 7 minus line 8 (if negative, enter "0")=9
÷10
Line 9 divided by line 10=11
12
Enter amount from line 11-13
Line 12 minus line 13 (if negative, enter "0")=x14
Multiply line 6 by line 14=+15
Add lines 3 and 15(maximum $5,000**)=16
* The eligible expenditures are reduced by the amount of government assistance you received, are entitled to receive, or may reasonably expect to receive for the eligible expenditures.
** The maximum annual credit for each apprentice employed by you in a qualifying apprenticeship for the entire year is $10,000 for an apprentice who started an apprenticeship program on or before April 23, 2015, and $5,000 for an apprentice who started an apprenticeship program after April 23, 2015.
Enter the total amount claimed for all apprentices in qualifying apprenticeships on line 9 of Form ON479.
<---------description----------> <--amount--> <--amount--><--amount-->
Line 10 - Ontario co-operative education tax credit
Use this chart for each qualifying work placement of each student employed. If you were a member of a partnership, the credit for each qualifying work placement is calculated by the partnership.
Amount of eligible expenditures* x 25% = 1
Enter again the amount of eligible expendituresx 5% =2
Total salaries and wages paid in the previous tax year3
-4
Line 3 minus line 4 (if negative, enter "0")=5
÷6
Line 5 divided by line 6=7
8
Enter amount from line 7-9
Line 8 minus line 9 (if negative, enter "0")= x10
Multiply line 2 by line 10 =+11
Add lines 1 and 11(maximum $3,000)=12
* The eligible expenditures are reduced by the amount of government assistance you received, are entitled to receive, or may reasonably expect to receive for the eligible expenditures.
The maximum credit is $3,000 per student per qualifying work placement that ended in 2015.
Enter the total amount claimed for all qualifying work placements on line 10 of Form ON479.

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