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ARCHIVED - 5006-PC Information for Residents of Ontario

All the information you need to calculate your Ontario tax and credits is included on the following pages. You will find two copies of Form ON428, Ontario Tax, and Form ON479, Ontario Credits, along with the instructions for completing them. Complete the forms that apply to you, and attach a copy to your return

What's new for 2000?

The way you calculate your Ontario tax has changed. It is no longer a percentage of federal income tax. Instead, you calculate it directly on your taxable income (line 260 of your return), the same way that you calculate your federal tax, but using Ontario's own tax rates. Form ON428, Ontario Tax, reflects this change.

An educational technology tax credit is available to self-employed individuals for donations or price discounts provided after May 2, 2000, to Ontario community colleges and universities for new eligible teaching equipment and learning technologies.

Ontario Child Care Supplement for Working Families

The Ontario Child Care Supplement for Working Families (OCCS) is a tax-free monthly payment to qualifying Ontario families with children under the age of seven. Two-parent families can be eligible for an annual supplement of up to $1,100 ($91.67 per month) for each child. Single-parent families can receive an annual supplement of up to $1,310 ($109.17 per month) for each child.

To qualify, you must:

• be a resident of Ontario;
• receive the Canada Child Tax Benefit;
• have children under the age of seven; and
• have the appropriate income level.

Each year, the Ontario Ministry of Finance sends pre-printed application forms to those who have already qualified and to new families that meet the basic criteria. This is not an automatic payment, so you must complete and return the application for the supplement each year to the Ontario Ministry of Finance. The benefit year runs from July to June.

You (and your spouse) should file your 2000 tax return(s) as soon as possible. The amount of your OCCS payment starting in July 2001 will be based on information you (and your spouse) give on your return(s), and on your OCCS application.

Ontario Opportunities Fund

The Ontario Opportunities Fund has been set up to give Ontarians a chance to reduce the province's debt. If you wish to make a monetary contribution to the Ontario Opportunities Fund from your 2000 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 2001 return. Please see line 349 in the General Income Tax and Benefit Guide for more information about gifts to government.

Your donation will not be processed if it is less than $2.00, or if the refund you have calculated is reduced by $2.00 or more when your return is assessed.

If you prefer to make a separate monetary contribution to this fund, please make your cheque or money order payable to the "Minister of Finance - Ontario Opportunities Fund" and mail it to the Ministry of Finance, Government of Ontario, 14th Floor, 1 Dundas Street West, Toronto ON M7A 1Y7.

If you have questions…

If you have questions about Ontario tax and credits, the Ontario Child Care Supplement for Working Families, or the Ontario Opportunities Fund, contact the Ontario Ministry of Finance Information Centre at the following address and toll-free numbers:

If you have other questions, contact the Canada Customs and Revenue Agency (CCRA) at 1-800-959-8281. The address and other telephone numbers of your tax services office are listed in the federal government section of your telephone book and on the CCRA's Web site at: www.ccra-adrc.gc.ca/tso.

Date modified:

2002-11-30