| Line 5808 - Age amount |
|---|
| Maximum amount | | 1 |
| Your net income from line 236 of your return | | | 2 | | | |
| Base amount | - | | 3 | | | |
| Line 2 minus line 3 (if negative, enter "0") | = | | 4 | | | |
| Applicable rate (%) | x | | 5 | | | |
| 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 amount | | | 1 |
| 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 amount | | 1 |
| 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, 2024) |
| Maximum supplement | | 1 |
| Total child care and attendant care expenses for you, claimed by you or by another person | | 2 | | | |
| 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 amount | | 1 |
| If the dependant was under 18 years of age on December 31, 2024, 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 dependant | | | 1 |
| 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 return | | | | x 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 return | | | 1 | | | | | |
| Line 180 of your return | | | 2 | x 4.5% | | = | | 3 |
| Line 1 minus line 2 | | | 4 | x 10% | | = | | 5 |
| Add lines 3 and 5. | | | 6 |
| Enter this amount on line 6152 of Form ON428. |
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| 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 2024 for an apprentice who started an apprenticeship program on or before April 23, 2024* | | A | | x 35% = | ► | | | 1 |
| Amount of eligible expenditures incurred in 2024 for an apprentice who started an apprenticeship program after April 23, 2024* | | B | | x 25% = | ► | + | | 2 |
| Add lines 1 and 2. | | = | | 3 |
| Enter amount from line A | | | x 10% = | ► | | | 4 | |
| Enter amount from line B | | | x 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") | = | | ► | x | | 14 | |
| 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, 2024, and $5,000 for an apprentice who started an apprenticeship program after April 23, 2024. |
| Enter the total amount claimed for all apprentices in qualifying apprenticeships on line 9 of Form ON479. |