ARCHIVED - Information for Residents of Ontario

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ARCHIVED - Information for Residents of Ontario


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Table of contents

What's new for 2010?

The income levels and provincial non-refundable tax credit amounts have increased according to the Ontario Consumer Price Index.

The lowest tax rate and the non-refundable tax credit rate have been reduced from 6.05% to 5.05%, and the surtax threshold amounts have changed. The lower rate that applies to the donations and gifts tax credit and the minimum tax carryover rate have also been adjusted.

There is a new non-refundable tax credit for Employment Insurance premiums on self-employment and other eligible earnings.

The rates used to calculate the dividend tax credit have changed.

The Labour Sponsored Investment Funds tax credit rate has changed.

The Ontario Property and Sales Tax Credits have been replaced by two separate credits: the Ontario Sales Tax Credit, which is issued in four instalments during the year, and a new refundable Ontario Energy and Property Tax Credit. You can claim the 2010 Ontario Energy and Property Tax Credit by completing Form ON479 when you file your return. For 2011 and subsequent years, it will be paid in four instalments during the year, instead of at the end of the year after you file your return. To receive payments for 2011, you must complete the new Form ON-BEN when you file your 2010 return.

There is a new refundable Ontario Children's Activity Tax Credit to help Ontario families with the cost of children's extracurricular programs. The credit is based on fees paid in 2010 that relate to the cost of registering your or your spouse's or common-law partner's child in a qualifying children's activity program.

Form ON428, Ontario Tax, and Form ON479, Ontario Credits , reflect these changes.

There is a new Northern Ontario Energy Credit. The payments for the 2010 credit are issued by the Ontario Ministry of Revenue. To receive the payments for 2010, you have to apply for the credit by June 30, 2011. You can get your 2010 application form at Ontario Ministry of Revenue and at ServiceOntario locations in Northern Ontario. Payments for subsequent years will be issued by the Canada Revenue Agency. To receive payments for 2011, you have to complete the new Form ON-BEN when you file your 2010 return .

The new Form ON-BEN, Application for the 2011 Ontario Senior Homeowners’ Property Tax Grant, the 2011 Ontario Energy and Property Tax Credit, and the 2011 Northern Ontario Energy Credit , is used to apply for this grant and these credits for 2011.

If you lived with a spouse or common–law partner on December 31, 2010, only one of you can apply for the 2010 and 2011 Ontario Energy and Property Tax Credits, the 2011 Northern Ontario Energy Credit, and the 2011 Ontario Senior Homeowners’ Property Tax Grant.

General Information

Ontario Sales Tax Credit

The Ontario Sales Tax Credit (OSTC) is designed to help low- to middle-income individuals, 19 years of age and older, and families, including single parents, with the sales tax they pay.

The OSTC is paid on a quarterly basis. To get this credit, you (or your spouse or common-law partner) should apply for the GST/HST credit on page 1 of your (or your spouse’s or common-law partner’s) tax return(s). For more information on the payment amount, see Pamphlet RC4210, GST/HST Credit.

File your tax return – You (and your spouse or common-law partner) should file your 2010 return(s) promptly to ensure timely delivery of the OSTC. The information you provide on your 2010 return(s) will determine how much OSTC you will get starting in August 2011.

Report to the Canada Revenue Agency (CRA) any changes to your status (for example, birth, marriage, separation, etc.) that happen after filing your 2010 return.

This credit is fully funded by the Province of Ontario. For more information about this program, call the CRA at 1-877-627-6645 .

Ontario Sales Tax Transition Benefit

The Ontario Sales Tax Transition Benefit (OSTTB) is designed to help eligible Ontario individuals, 18 years of age and older, and families adjust to the new sales tax system. This benefit consists of three payments. The first two payments were paid in June 2010 and December 2010. The final payment will be made in June 2011. The maximum amount for the final payment is $100 for single individuals and $335 for single parents and couples.

Each maximum payment is reduced by 5% of the adjusted family net income that is more than $80,000 for single individuals and $160,000 for single parents and couples.

File your tax return – While no application is necessary, you (and your spouse or common-law partner) must file your 2010 tax return(s) on or before April 30, 2012, to receive the last payment.

Tax Tip
If you were eligible for the OSTTB in 2010 but did not file your 2009 return, it is not too late. You (and your spouse or common-law partner) must file your 2009 return(s) on or before April 30, 2011, to receive the first two payments.

Report to the CRA any changes to your status (for example, birth, marriage, separation, etc.) that happen after filing your 2010 return.

For more information about these payments, call the CRA at 1-877-627-6645 .

Ontario Child Benefit

The Ontario Child Benefit (OCB) is a non-taxable monthly payment to help families with low to moderate incomes provide for their children.

The OCB and the Canada Child Tax Benefit payments are being delivered together each month. For more information on the OCB, see Pamphlet T4114, Canada Child Benefits.

File your tax return – You (and your spouse or common-law partner) must file your 2010 tax return(s) to receive the OCB. The amount of any OCB payments you are entitled to receive, starting in July 2011, will be based on the information you provide on your return(s).

This program is fully funded by the Province of Ontario. For specific information about your benefit, contact the CRA at 1-800-387-1193 or by teletypewriter (TTY)
at 1-800-665-0354 .

Ontario Child Care Supplement for Working Families

Families with children under seven years of age and born before July 1, 2009, may also be eligible for a benefit under the Ontario Child Care Supplement for Working Families (OCCS). Children born on or after July 1, 2009, will not be eligible for the OCCS benefits.

For more information about the OCCS program, go to Ontario Ministry of Revenue web page.

Ontario Opportunities Fund

The Ontario Opportunities Fund gives Ontarians a chance to directly reduce the province’s debt. If you want to contribute to the Ontario Opportunities Fund from your 2010 tax refund, complete the “Ontario Opportunities Fund” area on page 4 of your return

You will be issued a receipt that can be used with your 2011 return. For more information about gifts to government, see line 349 in the General Income Tax and Benefit Guide.

Your donation will not be processed if it is less than $2, or if the refund you have calculated is reduced by $2 or more when your return is assessed.

Completing your Ontario forms

All the information you need to calculate your Ontario tax and credits is included on the following pages. You can download and print a copy of Form ON428, Ontario Tax, Form ON479, Ontario Credits , and Form ON-BEN, Application for the 2011 Ontario Senior Homeowners’ Property Tax Grant, the 2011 Ontario Energy and Property Tax Credit, and the 2011 Northern Ontario Energy Credit. Complete the forms that apply to you, and attach a copy of each to your return.

For more information on how to apply for the 2011 Ontario Senior Homeowners' Property Tax Grant, the 2011 Ontario Energy and Property Tax Credit, and/or the 2011 Northern Ontario Energy Credit, see Form ON-BEN.

The following information will help you complete Form ON428, Form ON479 and Form ON-BEN.

The terms spouse and common-law partner are defined in the General Income Tax and Benefit Guide.

For the purposes of the Ontario Tax Reduction (Form ON428), the term dependent child refers to a child born in 1992 or later of whom you are a parent and who, in 2010, lived with you and was resident in Canada.

A child for whom anyone claims an amount for an eligible dependant on line 5816 of Form ON428 may be a dependent child. However, a child for whom anyone claims a spouse or common-law partner amount on line 5812, or receives an amount under the federal Children’s Special Allowances Act, is not a dependent child.

The term end of the year means December 31, 2010, if you were a resident of Ontario on that date, the date you left Canada if you emigrated in 2010, or the date of death for a resident of Ontario who died in 2010.

Tax Tip
Many rules for calculating Ontario tax are based on the federal Income Tax Act. As a result, you may find it easier to calculate your federal tax first. Your total taxes payable will be the same, no matter which tax you calculate first.

Form ON428, Ontario Tax

Complete Form ON428 if you were a resident of Ontario at the end of the year or if you were a non–resident of Canada in 2010 and you earned income from employment in Ontario or received income from a business with a permanent establishment only in Ontario.

If you had income from a business with a permanent establishment outside Ontario, complete Form T2203, Provincial and Territorial Taxes for 2010 - Multiple Jurisdictions, instead of Form ON428.

Step 1 – Ontario non-refundable tax credits

The rules for claiming the Ontario non-refundable tax credits are the same as for the corresponding federal non-refundable tax credits. However, the value and calculation of most Ontario non-refundable tax credits are different from the corresponding federal credits.

To calculate many of the non-refundable tax credits, you will need to use the Provincial Worksheet.

Newcomers to Canada and emigrants

If you prorated any of the amounts you claimed on lines 300 to 306, 315, 316, 318, 324, and 326 of your federal Schedule 1, you have to prorate the corresponding Ontario amounts on lines 5804 to 5820, 5840, 5844, 5848, 5860, and 5864.

Line 5804 – Basic personal amount

Claim the basic personal amount of $8,943.

Line 5808 – Age amount

You can claim this amount if you were 65 years of age or older on December 31, 2010, and your net income (line 236 of your return) is less than $61,613.

If your net income is:

  • $32,506 or less, enter $4,366 on line 5808; or
  • more than $32,506 but less than $61,613, complete the calculation for line 5808 on the Provincial Worksheet to determine your claim.

Note
You may be able to transfer all or part of your age amount to your spouse or common-law partner or to claim all or part of his or her age amount. See line 5864 for more information.

Line 5812 – Spouse or common-law partner amount

You can claim the provincial amount if your spouse's or common-law partner's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $8,353 and the rules are met for claiming the amount on line 303 of federal Schedule 1.

If your spouse or common-law partner's net income is:

  • $759 or less, enter $7,594 on line 5812; or
  • more than $759 but less than $8,353, complete the calculation on Form ON428 to determine your claim, and enter the amount on line 5812.

Note
Enter your marital status and the information about your spouse or common-law partner (including his or her net income, even if it is zero) in the Identification area on page 1 of your return.

Line 5816 – Amount for an eligible dependant

You can claim the provincial amount if your dependant's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $8,353 and the rules are met for claiming the amount on line 305 of federal Schedule 1.

If your dependant's net income is:

  • $759 or less, enter $7,594 on line 5816; or
  • more than $759 but less than $8,353, complete the calculation on Form ON428 to determine your claim, and enter the amount on line 5816.

Note
If you were a single parent on December 31, 2010, and you choose to include all Universal Child Care Benefit amounts you received in 2010 in the income of your dependant, include this amount in the calculation of his or her net income.

If you have not already completed federal Schedule 5, complete and attach it to your return.

Line 5820 – Amount for infirm dependants 18 or older

You can claim the provincial amount if your dependant's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $10,207 and the rules are met for claiming the amount on line 306 of federal Schedule 1.

Complete the calculation for line 5820 on the Provincial Worksheet to determine your claim.

Line 5824 – CCP or QPP contributions through employment

Enter on this line the amount you claimed on line 308 of federal Schedule 1.

Line 5828 – CCP or QPP contributions on self-employment and other earnings

Enter on this line the amount you claimed on line 310 of federal Schedule 1.

Line 5832 – Employment Insurance premiums through employment

Enter on this line the amount you claimed on line 312 of federal Schedule 1.

Line 5829 – Employment Insurance premiums on self-employment and other eligible earnings

Enter on this line the amount you claimed on line 317 of federal Schedule 1.

Line 5833 – Adoption expenses

As a parent, you can claim eligible expenses incurred in the adoption of a child less than 18 years of age. The maximum amount you can claim is $10,911 for each child and the claim must be made in the year the adoption is finalized or recognized under Ontario law.

The expenses that are eligible to be claimed on line 5833 must meet the rules for claiming an amount on line 313 of federal Schedule 1.

The claim for eligible expenses may be split between two adoptive parents as long as the combined total claim for each child is not more than the eligible amount before the split.

Note
Only residents of Ontario are eligible for this amount. If you are not a resident of Ontario, you cannot claim this tax credit in calculating your Ontario tax even though you may have received income from a source inside Ontario in 2010.

Line 5836 – Pension income amount

You can claim this amount if you met the rules for claiming an amount on line 314 of federal Schedule 1.

The amount you can claim on line 5836 is the amount from line 314 of federal Schedule 1 or $1,237, whichever is less.

Note
Only residents of Ontario are eligible for this amount. If you are not a resident of Ontario, you cannot claim this tax credit in calculating your Ontario tax even though you may have received income from a source inside Ontario in 2010.

Line 5840 – Caregiver amount

You can claim this amount if the rules are met for claiming the amount on line 315 of federal Schedule 1 and your dependant’s net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $18,637.

Complete the calculation for line 5840 on the Provincial Worksheet to determine your claim.

Line 5844 – Disability amount (for self)

You can claim this amount if you met the rules for claiming the amount on line 316 of federal Schedule 1.

  • If you were 18 years of age or older at the end of the year, enter $7,225 on line 5844.
  • If you were under 18 years of age at the end of the year, you may be eligible to claim a supplement up to a maximum of $4,214 in addition to the disability amount of $7,225. Complete the calculation for line 5844 on the Provincial Worksheet to determine your claim.

Line 5848 – Disability amount transferred from a dependant (other than your spouse or common-law partner)

You can claim this amount if the rules are met for claiming the amount on line 318 of federal Schedule 1.

Complete the calculation for line 5848 on the Provincial Worksheet to determine your claim.

Line 5852 – Interest paid on your student loans

Enter on this line the amount you claimed on line 319 of federal Schedule 1.

Line 5856 – Your tuition and education amounts

Complete Schedule ON(S11), Provincial Tuition and Education Amounts, to calculate your claim.

Supporting documents – If you are filing electronically, keep all your documents in case we ask to see them at a later date. If you are filing a paper return, attach your completed Schedule ON(S11), but do not send your other documents. Keep all your documents in case we ask to see them at a later date.

Transferring and carrying forward amounts

You may not need all of your 2010 tuition and education amounts to reduce your provincial income tax to zero. In this case, you can transfer all or some of the unused part to one person, either your spouse or common-law partner (who would claim it on line 5864), your parent or grandparent, or your spouse's or common-law partner's parent or grandparent (who would claim it on line 5860).

You can only transfer an amount to your parent or grandparent, or your spouse's or common-law partner's parent or grandparent, if your spouse or common-law partner does not claim an amount for you on line 5812 or 5864.

Complete the "Transfer/Carryforward of unused amount" section of Schedule ON(S11) to calculate the provincial amount available to transfer, as well as Form T2202, Education and Textbook Amounts Certificate, T2202A, Tuition, Education, and Textbook Amounts Certificate, TL11A, Tuition, Education, and Textbook Amounts Certificate - University Outside Canada, TL11B, Tuition, Education, and Textbook Amounts Certificate - Flying School or Club, or TL11C, Tuition, Education, and Textbook Amounts Certificate - Commuter to the United States, to designate who can claim it and the amount the person can claim. This amount may be different from the amount calculated for the same person on your federal Schedule 11. You must enter the provincial amount you are transferring on line 20 of your Schedule ON(S11).

Tax Tip
If you are transferring an amount to a designated person, only transfer the amount this person can use. That way, you can carry forward as much as possible to use in a future year.

Complete the "Transfer/Carryforward of unused amount" section of Schedule ON(S11) to calculate the amount you can carry forward to a future year. This amount corresponds to the part of your tuition and education amounts you do not need to use (and do not transfer) for the year.

Line 5860 – Tuition and education amounts transferred from a child

You can claim these amounts if the rules are met for claiming an amount on line 324 of federal Schedule 1.

Enter on line 5860 the total of all provincial amounts transferred to you that each student designated on his or her Form T2202, T2202A, TL11A, TL11B or TL11C. If the student was a resident of Ontario on December 31, 2010, the maximum amount the student can transfer is $6,184.

Notes
The student must have entered this amount on line 20 of his or her Schedule ON(S11). He or she may have chosen to transfer an amount that is less than the available provincial amount. The student cannot transfer to you any unused tuition and education amounts carried forward from a previous year.

If the student was a resident of another province or territory on December 31, 2010, special rules may apply. Call the Canada Revenue Agency (CRA) to determine the amount you can claim on line 5860.

Other rules may apply if the student has a spouse or a common-law partner. See line 324 in the General Income Tax and Benefit Guide.

Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. Keep all your documents in case we ask to see them at a later date. The student must attach Schedule ON(S11), to his or her paper return.

Line 5864 - Amounts transferred from your spouse or common-law partner

You can claim these amounts if the rules are met for claiming the amount on line 326 of federal Schedule 1. Complete Schedule ON(S2), Provincial Amounts Transferred From Your Spouse or Common-Law Partner, to calculate your claim. Attach this schedule to your return.

Line 5868 – Medical expenses

The allowable medical expenses you can claim on line 5868 are the same as those you can claim on line 330 of your federal Schedule 1, except for the following:

  • the maximum Ontario claim for attendant care expenses is $12,367 ($24,734 in the year of death);
  • the maximum Ontario claim for the cost of a van adapted for transporting a patient who requires the use of a wheelchair is $6,184; and
  • the maximum Ontario claim for moving expenses for a patient's move to a more accessible dwelling is $2,473.

The federal and provincial medical expenses you claim have to cover the same 12-month period ending in 2010 and must not have been claimed on a 2009 return. Your total medical expenses have to be more than either 3% of your net income (line 236 of your return) or $2,024, whichever is less.

Line 5872 – Allowable amount of medical expenses for other dependants

In addition to the medical expenses claimed on line 5868, you can claim medical expenses for other dependants.

The medical expenses you use to calculate your claim on line 5872 are the same as those used to calculate your federal claim on line 331 of your federal Schedule 1, except for the medical expenses listed at line 5868. They have to cover the same 12-month period ending in 2010 and must not have been claimed on a 2009 return.

The total expenses for each dependant have to be more than either 3% of that dependant's net income (line 236 of his or her return) or $2,024, whichever is less. The maximum amount you can claim is $10,911 for each dependant.

Complete the calculation for line 5872 on the Provincial Worksheet to determine your claim.

Line 5896 – Donations and gifts

To calculate your claim for line 5896, enter the amounts from lines 345 and 347 of federal Schedule 9 and multiply them by the rates at lines 27 and 28 of Form ON428.

Step 2 – Ontario tax on taxable income

Enter on line 31 your taxable income from line 260 of your return. Use this amount to determine which one of the three columns you have to complete. Enter this amount on line 32 of the applicable column and complete the calculation.

Step 3 – Ontario tax

Line 40 – Ontario tax on split income

If you owe federal tax on split income at line 424 of your federal Schedule 1, complete Part 2 of Form T1206, Tax on Split Income, to calculate the provincial tax that applies to this income. Form T1206 also contains a special rule that applies to the amount you enter on line 428 of your return. You can find more information on tax on split income in the General Income Tax and Benefit Guide.

Line 48 – Ontario additional tax for minimum tax purposes

If you have to pay federal minimum tax as calculated on Form T691, Alternative Minimum Tax, you will also have to determine your Ontario additional tax for minimum tax purposes.

To do this, complete the calculation on line 48 of Form ON428. You can find more information about minimum tax in the General Income Tax and Benefit Guide.

Step 4 – Ontario Tax Reduction

If you were a resident of Ontario on December 31, 2010, you may be able to reduce or eliminate your Ontario tax by claiming an Ontario Tax Reduction.

Only one person can claim the reduction for a dependent child born in 1992 or later or a dependant with a mental or physical infirmity (line 55 and line 56). If you had a spouse or common-law partner on December 31, 2010, only the spouse or common-law partner with the higher net income (line 236 of his or her return) can make these claims.

Note
Enter your marital status and the information about your spouse or common-law partner (including his or her net income, even if it is zero) in the Identification area on page 1 of your return.

You cannot claim the tax reduction if you were subject to the Ontario additional tax for minimum tax purposes at line 48.

If you are preparing a return for a person who died in 2010, you can claim the tax reduction on the deceased person’s final return.

Line 55 – Reduction for dependent children born in 1992 or later

Enter beside box 6269 the number of dependent children you have. See the definition of a dependent child.

Claim $382 for each dependent child.

If the child has a mental or physical infirmity, you can claim an additional $382 for that dependant on line 56.

Line 56 – Reduction for dependants with a mental or physical infirmity

Enter beside box 6097 the number of dependants with a mental or physical infirmity for whom you or your spouse or common-law partner claims an amount on line 5816, 5820, 5840, or 5848 of Form ON428.

You can include a spouse or common-law partner with a mental or physical infirmity if you are claiming a disability amount transferred from your spouse or common-law partner on line 3 of your Schedule ON(S2), Provincial Amounts Transferred From Your Spouse or Common-Law Partner.

You can also claim this reduction for each dependent child with a mental or physical infirmity, born in 1992 or later, that you claimed on line 55.

Claim $382 for each of these dependants.

Step 5 – Ontario foreign tax credit

If your federal foreign tax credit on non-business income is less than the related tax you paid to a foreign country, you may be eligible to claim an Ontario foreign tax credit.

To claim the credit, get Form T2036, Provincial or Territorial Foreign Tax Credit, from the CRA’s Web site or by contacting us (see the section called For more information).

Enter, on line 63 of Form ON428, the tax credit calculated at line 5 of Form T2036.

Supporting documents – If you are filing a paper return, attach your completed Form T2036 to your return. If you are filing electronically, keep all of your documents in case we ask to see them at a later date.

Step 6 – Ontario labour sponsored investment fund (LSIF) tax credit

Lines 65 and 66 – Labour sponsored investment fund (LSIF) tax credit

You can claim the LSIF tax credit if you bought shares in a registered LSIF.

Tax credits are based on investments made in 2010 (that were not claimed on your 2009 return) or in the first 60 days of 2011.

If an RRSP for a spouse or common-law partner became the first registered holder of the share, either the RRSP contributor or the annuitant may claim this credit for that share.

Enter in box A the total cost of the shares shown in boxes 02 and 04 of the LSIF Tax Credit Certificate(s). The amount of credit you can claim on line 65 is 10% of that cost or $750, whichever is less.

If, in the year of purchase, the LSIF qualifies as a research‑oriented investment fund (ROIF), you can claim an additional credit of 5% of the cost of the shares. Enter in box B the total cost of ROIF eligible shares from boxes 03 and 05 of the LSIF Tax Credit Certificate(s). The amount of credit you can claim on line 66 is 5% of that cost or $375, whichever is less.

The credit can be claimed on a deceased person’s 2010 return if the shares were bought before the date of death.

Supporting documents – If you are filing a paper return, attach the LSIF Tax Credit Certificate(s) to your return. If you are filing electronically, keep all of your documents in case we ask to see them at a later date.

Step 7 – Ontario Health Premium

If you were a resident of Ontario at the end of the year, and your taxable income (line 260 of your return) is more than $20,000, you have to pay the Ontario Health Premium (OHP). The OHP you pay is based on your taxable income.

To determine the amount of OHP payable, complete the chart on Form ON428. The OHP forms part of Ontario income tax and is included in your total income tax payable for the year. Your total income tax payable is then compared to the tax you have already paid by withholding or by instalments to determine if you have any balance owing or refund due.

Notes
If you are preparing a return for a resident of Ontario who died in 2010, the OHP is payable on the deceased person's final return if the taxable income (from line 260 of the return) is more than $20,000.

If you were bankrupt at any time in 2010, the OHP is payable if the total of taxable incomes from all returns (pre-bankruptcy, in-bankruptcy and post-bankruptcy) for the year January 1, 2010, to December 31, 2010, is more than $20,000.

Form ON479, Ontario Credits

Are you filing for a deceased person?

You cannot claim the 2010 Ontario Energy and Property Tax Credit on the final return for a person who died in 2010.

However, you can claim the Ontario Children’s Activity Tax Credit, the Ontario Political Contribution Tax Credit and the Ontario Focused Flow-Through Share Tax Credit on the deceased person’s final return. If the deceased person was self-employed, you can claim the applicable Ontario tax credits for self-employed individuals.

Were you an international student in 2010?

If you were a visa student from another country and resided in Ontario on December 31, 2010, you may be eligible for Ontario tax credits. For more information about your residency status, please call the Canada Revenue Agency's International Tax Services Office at 1-800-267-5177 (for calls from Canada and the US) or 613-952-3741 (for calls from outside Canada and the US).

Were you bankrupt in 2010?

If you were bankrupt in 2010, claim your Ontario tax credits on the post-bankruptcy return you file for the tax year ending December 31, 2010. Your bankruptcy trustee may claim the Ontario tax credits for self-employed individuals if you were eligible for the credit(s) during the period when the trustee acted on your behalf.

2010 Ontario Energy and Property Tax Credit (lines 1 to 29)

The Ontario Energy and Property Tax Credit (OEPTC) is designed to help low- to middle-income Ontario residents with their energy costs and property taxes.

To determine the amount of your OEPTC for 2010, you must calculate your adjusted family net income using Form ON-BEN, Application for the 2011 Ontario Senior Homeowners’ Property Tax Grant, the 2011 Ontario Energy and Property Tax Credit, and the 2011 Northern Ontario Energy Credit. You must also complete Form ON-BEN to apply for the 2011 OEPTC.

If you lived with a spouse or common-law partner on December 31, 2010, only one of you can claim the 2010 OEPTC. If only one spouse or common-law partner is 65 years of age or older on December 31, 2010, that spouse or common-law partner has to claim this credit for both of you. Only the individual who applies for the 2011 Ontario Senior Homeowners’ Property Tax Grant can claim the 2010 OEPTC on his or her 2010 return.

For the purposes of the 2010 OEPTC, a qualified dependant is a person born in 1993 or later who does not have a spouse or common-law partner or a dependent child with whom he/she resides. However, a child for whom anyone receives an amount under the Children’s Special Allowances Act is not a qualified dependant.

You cannot claim this credit if you were confined to a prison or a similar institution and you were there for a total of more than 90 days during 2010.

The OEPTC has two components: an energy component and a property tax component. You should apply for the OEPTC if you are eligible for either component.

Energy Component

You may be eligible for the energy component for 2010, if, on December 31, 2010:

  • you were a resident of Ontario;
  • you were 18 years of age or older; or you had a spouse or common-law partner; or you were a parent and lived with your child; and
  • for 2010, at least one of the following conditions applies to you:
    • rent or property tax for your principal residence (as defined on this page) was paid by or for you;
    • you lived on a reserve in Ontario and home energy costs were paid by or for you for your principal residence on the reserve; or
    • you lived in a public long term care home in Ontario and an amount for accommodation was paid by or for you.

Enter these amounts paid for your principal residence in Part B of the Declaration on Form ON-BEN.

The energy component is the lesser of $200 and the sum of your occupancy cost (as defined below), excluding $25 for living in a student residence, plus home energy costs paid for your principal residence on a reserve, and 20% of the amount paid for accommodation in a public long term care home.

Property Tax Component

You may be eligible for the property tax component for 2010 if all of the following conditions apply:

  • on December 31, 2010,
    • you were a resident of Ontario; and
    • you were 18 years of age or older; or you had a spouse or common-law partner; or you were a parent and lived with your child; and
  • for 2010, rent or property tax on a principal residence (as defined below) was paid by or for you or you lived in a designated Ontario university, college or private school residence.

A principal residence is a housing unit in Ontario that you usually occupy during the year. It can be a house, apartment, condominium, hotel or motel room, mobile home, or rooming house.

Calculating occupancy cost

Your occupancy cost only covers the period in 2010 that you lived in your principal residence in Ontario.

If you were a homeowner, enter the property tax paid in Ontario on your principal residence in 2010 on line 3 of Form ON479 and beside box 6112 of Form ON-BEN.

If you rented, enter the rent paid in Ontario on your principal residence in 2010 in box A of Form ON479; then enter 20% of this amount on line 2. Also, enter your rent beside box 6110 of Form ON-BEN.

If you were a farmer who paid property tax, enter the property tax paid for your principal residence and one acre of land on line 3of Form ON479 and beside box 6112 of Form ON-BEN. If you were a farmer who paid rent, enter the rent paid for your principal residence and one acre of land beside box A of Form ON479; then enter 20% of the rent paid on line 2. Also, enter your rent paid beside box 6110 of Form ON-BEN.

If you lived in a non-seasonal mobile or modular home, you base your occupancy cost on a claim for property tax. The amount to enter on line 3 of Form ON479 and beside box 6112 of Form ON-BEN is the combined total of the property tax you paid for your home plus the property tax that your landlord/site owner paid for the lot you leased.

If you lived in a long term care home (for example, nursing home, hospital, charitable institution, group home, chronic care facility or a similar institution), and the institution paid full municipal and school taxes (e.g., a private long term care home), your occupancy cost must not include any amounts paid for anything other than rent. If the nursing home does not break down the cost of room and board (meals, laundering or other services) on your receipt, you can claim an amount of up to 75% of your total payments as rent.

Your occupancy cost cannot include amounts such as:

  • rent paid for a principal residence that is not subject to municipal and school tax;
  • payments to relatives or friends who are not reporting the payments as rental income on their returns;
  • property tax or rent paid on part of a home you used for rental or business purposes; or
  • property tax or rent paid on a second residence, such as a cottage, if you claimed property tax or rent on your principal residence for the same period.

If you and your spouse or common-law partner lived together on December 31, 2010, your occupancy cost is based on the total rent or property tax paid during the year, including amounts paid by each spouse or common-law partner during a period of separation.

If you and your spouse or common-law partner separated during the year and lived apart on December 31, 2010, your occupancy cost is based on your share of the rent or property tax for the part of the year before the separation, plus your own rent or property tax after the separation.

If you shared a principal residence with one or more persons (other than your spouse or common-law partner), your occupancy cost is based on your share of the rent or property tax you paid for the year.

Supporting documents – Whether you are filing electronically or filing a paper return, keep all of your property tax or rent receipts in case we ask to see them at a later date.

Line 1 – Adjusted family net income

Enter the amount from line 6 of Form ON-BEN. When you calculate your adjusted family net income, (lines 1 to 6 on Form ON-BEN), complete columns 1 and 2 using the information from your and your spouse’s or common-law partner’s return(s) for the year.

Line 4 – Student residence

If you lived in a designated Ontario university, college, or private school residence, claim $25 as your occupancy cost for the part of the year you lived in such a residence on line 4 of Form ON479. Enter a tick beside box 6114 of Part A of the Declaration on Form ON-BEN. To find out if your residence is designated, contact your residence administrator or the Ontario Ministry of Revenue at the numbers listed in the section called For more information.

Line 23 – 2010 Ontario Senior Homeowners’ Property Tax Grant

If you received a 2010 Ontario Senior Homeowners’ Property Tax Grant, enter the amount you received beside box 6117.

Did you have a spouse or common-law partner in 2010?

If you lived with your spouse or common-law partner on December 31, 2010, only one of you can claim the 2010 Ontario Energy and Property Tax Credit. If only one spouse or common-law partner is 65 years of age or older on December 31, 2010, that spouse or common-law partner has to claim this credit for both of you. Only the individual who received the 2010 Ontario Senior Homeowners’ Property Tax Grant can claim the 2010 OEPTC on his or her 2010 return.

Note
Enter your marital status and the information about your spouse or common-law partner (including his or her net income, even if it is zero) in the Identification area on page 1 of your return.

Although you have shown your marital status on your return as married or living common-law, if you and your spouse or common-law partner occupied separate principal residences in Ontario for part or all of the year for medical reasons, wewill consider you to be involuntarily separated for purposes of the OEPTC.

If you and your spouse or common-law partner were involuntarily separated on December 31, 2010, each of you can claim the 2010 OEPTC on Form ON479. In this situation, enter the address of your spouse or common-law partner beside box 6089 on Form ON-BEN and do not complete lines 1 to 5 in column 2 of the adjusted family net income calculation.

If you and your spouse or common-law partner were separated or divorced on December 31, 2010, each of you can claim the 2010 OEPTC. Do not complete lines 1 to 5 in column 2 of the adjusted family net income calculation on Form ON-BEN.

Were you bankrupt in 2010?

If you were bankrupt in 2010, your OEPTC claim is based on your occupancy cost for all of 2010.

When you calculate your adjusted family net income (lines 1 to 6 of Form ON-BEN), include your net income for the pre- and post-bankruptcy periods.

Ontario Children's Activity Tax Credit (line 30)

You can claim the Children’s Activity Tax Credit (CATC) if you were a resident of Ontario and you paid fees that relate to the cost of registering your or your spouse's or common-law partner's child in a qualifying children's activity program in 2010. The child must have been born in 1994 or later or, if eligible for the disability amount, in 1992 or later. For each eligible child, you can claim the lesser of $500 and the amount of eligible expenses paid for qualifying programs for that child in 2010.

Children with disabilities – If the child qualifies for the disability amount and is under 18 years of age at the beginning of the year, and at least $100 was paid for registration or membership fees for qualifying programs for that child in 2010, you can claim an additional $500 for that child.

You can claim this credit provided another person has not already claimed the same fees. In addition, the total fees claimed by you and another person for a child cannot be more than the maximum amount that would be allowed if only one of you were claiming the credit for that child.

Note
An expense that is eligible for the CATC may also be eligible for the child care expenses deduction (line 214 of your return). If so, you must first claim this amount as child care expenses. Any unused part can be claimed for the CATC as long as the requirements are met.

Any amount that is eligible as a charitable donation or gift (lines 345 and 347 of federal Schedule 9) or that is eligible as a Political Contribution Tax Credit (line 48 of federal Schedule 1 for the federal credit and/or line 32 of Form ON479) cannot be claimed as CATC.

Qualifying program

To qualify for this credit, a program must be either a prescribed program for the purposes of the federal Children's Fitness Tax Credit (line 365 of Schedule 1) or

  • a program that is not part of a school’s curriculum and that is:
    • weekly with a minimum duration of eight weeks; or
    • daily with a minimum duration of five consecutive days; or
  • a membership in an organization that lasts at least eight weeks and that allows children to choose from a variety of activities.

A significant amount of the activities offered in the program or by the organization must be supervised, be suitable for children, and involve one or more of the following:

  • instruction in music, dramatic arts, visual arts, or dance;
  • language instruction;
  • activities that focus on wilderness and the natural environment;
  • structured interaction among children where supervisors teach or help children develop interpersonal skills;
  • activities that focus on helping children develop and use intellectual skills; or
  • enrichment or tutoring in academic subjects.

If you have not received a receipt telling you how much you can claim for the credit, contact the program provider or organization to get a receipt detailing the eligible amount.

Reimbursement of an eligible expense – You can only claim the part of the expense for which you have not been or will not be reimbursed. However, you can claim the full amount if the reimbursement is included in your income (such as a benefit shown on a T4 slip), and you did not deduct the reimbursement anywhere else on your return.

How to claim

Enter the total amount for all your eligible children beside box 6309; then enter 10% of this amount at line 30.

Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. Keep all your documents in case we ask to see them at a later date.

Ontario Political Contribution Tax Credit (lines 31 and 32)

You can claim this credit if you were a resident of Ontario at the end of the year and you contributed to a registered Ontario political party or constituency association, or to a candidate in an Ontario provincial election.

Only claim contributions you made during 2010. If you were bankrupt in 2010, your political contribution tax credit is based on contributions made during all of 2010.

You or your spouse or common-law partner can claim the credit, but a contribution cannot be divided between the two of you if only one receipt was issued.

How to claim

Enter your total contributions on line 31 of Form ON479.

Determine the amount to enter on line 32 as follows:

  • For contributions of $2,821 or less, complete the calculation for line 32 on the Provincial Worksheet to determine your claim.
  • For contributions of more than $2,821, enter $1,240, on line 32 of Form ON479.

Supporting documents – If you are filing a paper return, attach all official receipts to your return. If you are filing electronically, keep all your documents in case we ask to see them at a later date.

Ontario Focused Flow-Through Share Tax Credit (line 33)

Enter beside box 6266 the total expenses reported on line 4 of Form T1221, Ontario Focused Flow-Through Share Resource Expenses for 2010 and Subsequent Years (Individuals) . You can get this form from the CRA’s Web site or by contacting us (see the section called For more information).

Supporting documents –If you are filing a paper return, attach Form T1221 along with the information slips (Slip T101, Statement of Resource Expenses , or Slip T5013A, Statement of Partnership Income for Tax Shelters and Renounced Resource Expenses) you received from a mining exploration corporation that incurred qualifying expenses in Ontario. If you are filing electronically, keep all of your documents in case we ask to see them at a later date.

Ontario tax credits for self-employed individuals (lines 35 and 36)

The following tax credits apply only to self-employed individuals. Include the amount of credits claimed for 2010 as self-employed income on your 2010 return.

Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. Keep all your documents in case we ask to see them at a later date.

Line 35 – Apprenticeship Training Tax Credit

If you hired one or more eligible apprentices in one or more qualifying skilled trades to work at your permanent establishment located in Ontario, you may be able to claim a tax credit of up to 35% to 45% of eligible expenditures, to a maximum of $10,000 per apprentice.

Eligible expenditures are reasonable salaries and wages you paid to an employed apprentice in a qualifying apprenticeship at a permanent establishment of yours in Ontario, or reasonable fees paid or payable to an employment agency, for services provided by the apprentice during the first 48 months of the apprenticeship training program.

You must reduce your eligible expenditures by the amount of any government assistance you received, are entitled to receive or may reasonably expect to receive in respect of the eligible expenditures.

Claiming the credit

If the total of the salaries and wages paid in the previous tax year was:

  • $600,000 or greater, the credit is 35% of eligible expenditures for each apprentice;
  • not greater than $400,000, the credit is 45% of eligible expenditures for each apprentice; or
  • greater than $400,000 but less than $600,000, calculate the credit using Apprenticeship Training Tax Credit calculation chart.

The annual maximum credit is $10,000 for each apprentice employed by you in a qualifying apprenticeship for the entire year. To determine the maximum annual claim for an apprentice who was employed only part of the year, multiply $10,000 by the number of days that the apprentice was employed by you, divided by the number of days in the year.

An Apprenticeship Training Tax Credit may be claimed for each eligible apprentice up to a maximum of $40,000 over a 48-month period.

If, in 2010, you repaid government assistance that was related to eligible expenditures for this tax credit in a prior year, the amount of assistance repaid will qualify for the tax credit for 2010. The tax credit is equal to the amount of government assistance repaid multiplied by the tax credit rate for the year the eligible expenditure was reduced by the assistance.

Enter your claim on line 35 of Form ON479.

For more information, see Information Bulletin 4015, Apprenticeship Training Tax Credit , available from the Ontario Ministry of Revenue or at the numbers listed in the section called For more information.

Line 36 – Co-operative Education Tax Credit

If you hired one or more co-op students enrolled in an Ontario university or college, you may be able to claim a tax credit of up to 25% to 30% of eligible expenditures, to a maximum of $3,000 per student per qualifying work placement.

Eligible expenditures are reasonable salaries, wages, and other remuneration paid or payable to a student in a qualifying work placement, or a reasonable fee paid or payable to an employment agency for a qualifying work placement. The student must work at a permanent establishment of yours in Ontario.

You must reduce your eligible expenditures by the amount of any government assistance you received, are entitled to receive or may reasonably expect to receive in respect of the eligible expenditures.

A qualifying work placement is generally 4 consecutive months ending in the tax year of employment of a student under a qualifying co-operative educational program of an eligible educational institution. The minimum employment period is 10 consecutive weeks. The maximum employment period is 16 consecutive months. The eligible educational institution must provide you with a certificate for each qualifying work placement for each student.

Claiming the credit

For each qualifying work placement that ended in 2010, claim this credit to a maximum of $3,000 for eligible expenditures.

If the total of the salaries and wages paid in the previous tax year was:

  • $600,000 or greater, claim 25% of eligible expenditures for the qualifying work placement;
  • not greater than $400,000, claim 30% of eligible expenditures for the qualifying work placement; or
  • greater than $400,000 but less than $600,000, calculate your claim using Co-operative Education Tax Credit calculation chart.

If, in 2010, you repaid government assistance that was related to eligible expenditures for this tax credit in a prior year, the amount of assistance repaid will qualify for the tax credit for 2010. The tax credit is equal to the amount of government assistance repaid multiplied by the tax credit rate for the year the eligible expenditure was reduced by the assistance.

Enter your claim on line 36 of Form ON479.

For more information, see Information Bulletin 4014, Co-operative Education Tax Credit , available from the Ontario Ministry of Revenue or at the numbers listed in the section called For more information.

Form ON-BEN, Application for the 2011 Ontario Senior Homeowners’ Property Tax Grant, the 2011 Ontario Energy and Property Tax Credit, and the 2011 Northern Ontario Energy Credit

You may be eligible simultaneously for the 2011 Ontario Senior Homeowners’ Property Tax Grant, the 2011 Ontario Energy and Property Tax Credit, and the 2011 Northern Ontario Energy Credit, as well as the 2010 Ontario Energy and Property Tax Credit.

These programs are fully funded by the Province of Ontario.

Did you have a spouse or common–law partner in 2010?

If you were married or living in a common–law relationship on December 31, 2010, the same spouse or common–law partner has to apply for all of these payments for both of you. If only one spouse or common–law partner is 64 years of age or older on December 31, 2010, that spouse or common–law partner has to apply for both of you.

Note
Enter your marital status and the information about your spouse or common-law partner (including his or her net income, even if it is zero) in the Identification area on page 1 of your return.

If you and your spouse or common-law partner occupied separate principal residences for medical reasons on December 31, 2010, we will consider you to be involuntarily separated. Each of you can apply (if eligible) for the payments. Enter the address of your spouse or common-law partner beside box 6089 in Part C of the Declaration section on Form ON-BEN. Do not complete lines 1 to 5 in column 2 on Form ON-BEN when you are calculating your adjusted family net income.

If you and your spouse or common-law partner were separated or divorced on December 31, 2010, each of you can claim the payments.

Other circumstances

An individual who died on or before December 31, 2010 cannot receive these payments.

You may not be eligible for a payment if you are confined to a prison or a similar institution at the beginning of the payment month.

If you were bankrupt in 2010, file your Form ON-BEN with the post-bankruptcy return you file for the tax year ending December 31, 2010. When you calculate your adjusted family net income, include your net income for the pre– and post-bankruptcy periods.

If you completed Form RC310, Election for Special Relief for Tax Deferral Election on Employee Security Options, this may affect the calculation of your adjusted family net income. Call the CRA at 1-800-959-8281 for more information.

File your tax return

You (and your spouse or common-law partner) should file your 2010 return(s) promptly to ensure timely delivery of payments. The information you provide on your 2010 return(s) will determine how much you will get.

Ontario Senior Homeowners’ Property Tax Grant

You can apply for the 2011 Ontario Senior Homeowners’ Property Tax Grant (OSHPTG) if, on December 31, 2010:

  • you were 64 years of age or older; and
  • you owned and occupied a principal residence in Ontario, for which you or someone on your behalf paid property tax for 2010.

The maximum grant for 2011 is the lesser of $500 and your property tax paid for 2010.

Eligible single seniors with adjusted family net income up to $35,000 a year will receive the maximum grant. Eligible single seniors with adjusted family net income between $35,000 and $50,000 will receive a smaller grant.

Eligible senior couples with adjusted family net income up to $45,000 a year will receive the maximum grant. Eligible senior couples with adjusted family net income between $45,000 and $60,000 will receive a smaller grant.

This grant is not provided automatically. To receive the 2011 grant, you have to apply for it by completing and attaching Form ON-BEN, Application for the 2011 Ontario Senior Homeowners’ Property Tax Grant, the 2011 Ontario Energy and Property Tax Credit, and the 2011 Northern Ontario Energy Credit, to your 2010 tax return.

If you meet the eligibility requirements above, place a tick beside box 6113 on Form ON–BEN, complete lines 1 to 6, and complete Part B of the Declaration. Make sure you enter your total property tax paid for 2010 in box 6112 and complete Part C of the Declaration, if applicable.

Your grant for 2011 will be based on the information you provide on your 2010 tax return. You should receive your grant within 4 to 8 weeks after you receive your 2010 notice of assessment.

Tax Tip
If you were eligible for the grant for 2010 but forgot to claim it when you filed your 2009 return, it is not too late. To claim it, you must request an adjustment to your 2009 tax return. For more information, read the section entitled How do you change a return? in the General Income Tax and Benefit Guide.

For more information about this grant, call the Ontario Ministry of Revenue at the numbers listed under For more information.

2011 Ontario Energy and Property Tax Credit

The Ontario Energy and Property Tax Credit (OEPTC) is designed to help low– to middle–income Ontario residents with their energy costs and property taxes.

The 2011 OEPTC will be paid in four instalments – in July 2011, December 2011, March 2012, and June 2012.

The OEPTC has two components: an energy component and a property tax component. You should apply for the OEPTC if you are eligible for either component.

Energy Component

You may be eligible for the energy component for 2011, if:

  • you were a resident of Ontario on December 31, 2010, and one of the following conditions applies:
    • you will be 18 years of age or older before June 1, 2012;
    • you had a spouse or common–law partner on December 31, 2010; or
    • you live with your child at the beginning of a payment month; and
  • for 2010, at least one of the following conditions applies:
    • rent or property tax for your principal residence (as defined on this page) was paid by or for you;
    • you lived on a reserve in Ontario and home energy costs were paid by or for you for your principal residence (as defined on this page) on the reserve; or
    • you lived in a public long term care home in Ontario and an amount for accommodation was paid by or for you.

Enter these amounts paid for your principal residence in Part B of the Declaration on Form ON–BEN.

Property Tax Component

You may be eligible for the property tax component for 2011 if:

  • on December 31, 2010, you were a resident of Ontario and:
    • you will be 18 years of age or older before June 1, 2012;
    • you had a spouse or common–law partner on December 31, 2010; or
    • you live with your child at the beginning of a payment month; and
  • for 2010, rent or property tax on a principal residence (as defined below) was paid by or for you, or you lived in a designated Ontario university, college, or private school residence.

The OEPTC is not provided automatically. To receive the 2011 credit, you have to apply for it by completing and attaching Form ON-BEN, Application for the 2011 Ontario Senior Homeowners’ Property Tax Grant, the 2011 Ontario Energy and Property Tax Credit, and the 2011 Northern Ontario Energy Credit, to your 2010 tax return.

If you meet the eligibility requirements above, place a tick beside box 6118 on Form ON–BEN, complete lines 1 to 6, and complete Part A, Part B and, if applicable, Part C of the Declaration. Make sure you enter your rent paid beside box 6110 and/or your property tax paid beside box 6112.

Tax Tip
If you are going to turn 18 before June 1, 2012, and otherwise qualify, you should apply for the 2011 OEPTC on your 2010 tax return. If you are eligible, you will be issued your first payment after you turn 18.

Amounts paid for a principal residence

Enter the information in Part B of the Declaration that covers the period in 2010 that you lived in your principal residence in Ontario.

A principal residence is a housing unit in Ontario that you usually occupy during the year. It can be a house, apartment, condominium, hotel or motel room, mobile home, or rooming house.

If you were a homeowner, enter the property tax paid in Ontario on your principal residence in 2010 beside box 6112.

If you rented, enter the rent paid in Ontario on your principal residence in 2010 beside box 6110.

If you were a farmer, enter either the property tax paid for your principal residence and one acre of land beside box 6112 or the rent paid for your principal residence and one acre of land beside box 6110.

If you lived in a non-seasonal mobile or modular home, the amount to enter beside box 6112 is the combined total of the property tax you paid for your home plus the property tax that your landlord/site owner paid for the lot you leased.

If you lived in a long term care home (for example, nursing home, hospital, charitable institution, group home, chronic care facility or a similar institution), and the institution paid full municipal and school taxes (for example, a private long term care home), enter your rent beside box 6110. If the nursing home does not break down the cost of room and board (meals, laundering or other services) on your receipt, you can claim an amount of up to 75% of your total payments as rent.

Your property tax and rent cannot include amounts such as:

  • rent paid for a principal residence that is not subject to municipal and school tax;
  • payments to relatives or friends who are not reporting the payments as rental income on their returns;
  • property tax or rent paid on part of a home you used for rental or business purposes; or
  • property tax or rent paid on a second residence, such as a cottage, if you claimed property tax or rent on your principal residence for the same period.

If you and your spouse or common-law partner lived together on December 31, 2010, enter the total rent or property tax paid during the year, including amounts paid by each spouse or common-law partner during a period of separation.

If you and your spouse or common-law partner separated during the year and lived apart on December 31, 2010, enter your share of the rent or property tax for the part of the year before the separation, plus your own rent or property tax after the separation.

If you shared a principal residence with one or more persons (other than your spouse or common-law partner), enter your share of the rent or property tax you paid for the year.

Supporting documents – Whether you are filing electronically or filing a paper return, keep all of your property tax or rent receipts in case we ask to see them at a later date.

For more information about this program, call the Ontario Ministry of Revenue at the numbers listed under For more information.

2011 Northern Ontario Energy Credit

The Northern Ontario Energy Credit (NOEC) is designed to help low- to middle–income Northern Ontario residents with their energy costs.

The 2011 NOEC will be paid with the 2011 OEPTC in four instalments – in July 2011, December 2011, March 2012, and June 2012.

You may be eligible for the 2011 credit if:

  • you were a resident of Northern Ontario on December 31, 2010, and one of the following conditions applies:
    • you will be 18 years of age or older before June 1, 2012;
    • you had a spouse or common-law partner on December 31, 2010; or
    • you live with your child at the beginning of a payment month; and
  • for 2010, at least one of the following conditions applies:
    • rent or property tax on your principal residence was paid by or for you,
    • you lived on a reserve in Ontario and home energy costs (for example, electricity, heat) were paid by or for you for your principal residence on the reserve; or
    • you lived in a public long term care home in Ontario and an amount for accommodation was paid by or for you.

Northern Ontario means the districts of Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury (including the City of Greater Sudbury), Thunder Bay, or Timiskaming.

Payments for the 2010 credit are issued by the Ontario Ministry of Revenue. To receive payments for 2010, you have to apply for the credit by June 30, 2011. You can get your 2010 application form at Ontario Ministry of Revenue or at ServiceOntario locations in Northern Ontario.

The annual maximum credit for 2010 is $130 for a single person, 18 years of age and older, and $200 for couples and single parents. Starting in the summer of 2011, the credit amounts will be increased to reflect inflation.

To receive the 2011 credit, you have to apply for it by completing and attaching Form ON-BEN, Application for the 2011 Ontario Senior Homeowners’ Property Tax Grant, the 2011 Ontario Energy and Property Tax Credit, and the 2011 Northern Ontario Energy Credit, to your 2010 tax return.

If you meet the eligibility requirements above, place a tick beside box 6119 on Form ON–BEN, complete lines 1 to 6, and complete Part A, Part B and, if applicable, Part C of the Declaration. Make sure you enter your rent paid beside box 6110 and/or your property tax paid beside box 6112.

For more information about this program, call the Ontario Ministry of Revenue at the numbers listed under For more information.

For more information

If you have questions about your income tax return, visit the Canada Revenue Agency (CRA) Web site or call the CRA at 1-800-959-8281 .

To get forms, go to our Forms and publications page or call 1-800-959-2221 .

If you have specific questions about Ontario tax and credits, go to Ontario Ministry of Revenue page or contact the Ontario Ministry of Revenue at 1-866-ONT-TAXS (1-866-668-8297) , or by teletypewriter (TTY) at 1-800-263-7776 .


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Date modified:
2011-01-05