ARCHIVED - Completing Your Ontario Forms - T1 General 2003

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ARCHIVED - Completing Your Ontario Forms

5006-N

The information in this section will help you complete Form ON428, Ontario Tax , and Form ON479, Ontario Credits . 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) and the Ontario sales tax credit (Form ON479), the term dependent child refers to a child born in 1985 or later of whom you are the parent (legal or in fact) and who, in 2003, 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, 2003 if you were a resident of Ontario on that date, the date you left Canada if you emigrated in 2003, or the date of death for a resident of Ontario who died in 2003.

Tax Tip
A number of Ontario tax measures are distinct from corresponding federal measures. However, many rules for calculating Ontario tax are still 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.

If you had income from a business with a permanent establishment outside Ontario, complete Form T2203, Provincial and Territorial Taxes for 2003 - Multiple Jurisdictions, instead of Form ON428.

You also have to complete Form ON428 if you were a non-resident of Canada in 2003 and you earned income from employment in Ontario, or received income from a business with a permanent establishment only in Ontario.

Step 1 - Ontario tax on taxable income

Enter on line 1 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 2 of the applicable column and complete the calculation.

Step 2 - Ontario non-refundable tax credits

he rules for claiming the Ontario non-refundable tax credits are the same as for the 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 provincial amounts at lines 5804 to 5820, 5840, 5844, 5848, 5860, and 5864.

Line 5804 - Basic personal amount

Claim the basic personal amount of $7,817.

Line 5808 - Age amount

You can claim this amount if you were 65 or older on December 31, 2003, and your net income (line 236 of your return) is less than $53,860.

If your net income is:

$28,413 or less, enter $3,817 on line 5808; or
more than $28,413 but less than $53,860, 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 details.

Line 5812 - Spouse or common-law partner amount

You can claim this amount if the rules are met for claiming the amount on line 303 of federal Schedule 1. You may still be able to claim the provincial amount if your spouse 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 $7,301.

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

$664 or less, enter $6,637 on line 5812; or
more than $664 but less than $7,301, complete the calculation on Form ON428 to determine your claim and enter the result 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 this amount if the rules are met for claiming the amount on line 305 of federal Schedule 1. You may still be able to 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 $7,301.

If your dependant's net income is:

$664 or less, enter $6,637 on line 5816; or
more than $664 but less than $7,301, complete the calculation for line 5816 on the Provincial Worksheet to determine your claim.

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

Line 5820 - Amount for infirm dependants age 18 or older

You can claim this amount if the rules are met for claiming the amount on line 306 of federal Schedule 1. You may still be able to 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 $8,922.

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

Line 5824 - Canada Pension Plan or Quebec Pension Plan contributions through employment

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

Line 5828 - Canada Pension Plan or Quebec Pension Plan 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

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

Line 5836 - Pension income amount

You can claim this amount if you met the rules for claiming the amount on line 314 of federal Schedule 1. Complete the calculation for line 5836 on the Provincial Worksheet in this book to determine your claim. The maximum amount you can claim is $1,081

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 2003.

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. You may still be able to 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 $16,290.

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

Line 5844 - Disability amount

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

If you were 18 or over at the end of the year, enter $6,316 on line 5844.
If you were under 18 at the end of the year, you may be eligible to claim a supplement up to a maximum of $3,684 in addition to the disability amount of $6,316. 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

The tuition and education amounts that you claimed on line 323 of your federal Schedule 1 may be different from the provincial amounts you calculate.

Complete Part 1 of Schedule ON(S11), Provincial Tuition and Education Amounts , to calculate your claim.

Receipts - If you are filing a paper return, attach the completed Schedule ON(S11). Whether you are filing a paper return or electronically, keep your forms and official tuition fees receipts in case we ask to see them.

Transferring and carrying forward amounts

You may not need all of your 2003 tuition and education amounts to reduce your provincial income tax to zero. In this case, you may transfer all or part of the unused portion to one person, either your spouse or common-law partner (who would claim it on line 5864), your parent or grandparent, or your spouse 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 or common-law partner's parent or grandparent, if your spouse or common-law partner does not claim an amount for you at line 5812 or 5864.

Complete Part 2 of Schedule ON(S11) to calculate the provincial amount available to transfer, as well as Form T2202, Education Amount Certificate, or T2202A, Tuition and Education Amounts Certificate, 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, do not transfer more than the person can use. That way, you can carry forward as much as possible to use in a future year.

Complete Part 2 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 this amount if the rules are met for claiming the 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 or T2202A. The maximum amount each student can transfer is $5,405.

Notes
The student must have entered this amount on line 20 in Part 2 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, 2003, special rules may apply. Contact your tax services office 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 .

Receipts - If you are filing a paper return, do not include the student's Schedule ON(S11), forms, or official tuition fees receipts. Whether you are filing a paper return or electronically, keep all of your documents in case we ask to see them.

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

You can claim these amounts if the rules are met for claiming them 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 $10,810 ($21,620 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 $5,405; and
the maximum Ontario claim for moving expenses for a patient's move to a more accessible dwelling is $2,162.

The medical expenses you claim have to cover the same 12-month period ending in 2003 and must not have been claimed on a 2002 return. Your total medical expenses have to be more than either 3% of your net income (line 236) or $1,770, whichever is less.

Line 5872 - Medical expenses adjustment

If you claimed, on line 5868, medical expenses for a dependant, other than your spouse or common-law partner, whose net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is more than $7,817, complete the calculation for line 5872 on the Provincial Worksheet .

Tax Tip
The provincial adjustment that you calculate for a dependant will be different from the federal adjustment. If the provincial adjustment you calculate is less than the total medical expenses paid for that dependant, it will be to your benefit to include these expenses at line 5868.

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 on lines 33 and 34 of Form ON428.

Step 3 - Ontario tax

Line 38 - Ontario tax on split income

If you have to pay federal tax on split income on 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 46 - Ontario additional tax for minimum tax purposes

If you have to pay 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 46 of Form ON428. You can find information about minimum tax in the General Income Tax and Benefit Guide .

If applicable, Ontario minimum tax carryover can be calculated using Form T1219-ON, Ontario Minimum Tax Carryover .

Line 52 - Provincial 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 a provincial foreign tax credit.

To claim the credit get Form T2036, Provincial or Territorial Foreign Tax Credit , from CCRA's Web site or by contacting us (see the section called "If you have questions…").

Enter, on line 52 of Form ON428, the tax credit calculated on line 5 of Form T2036.

Receipts - Attach Form T2036 to your paper return. If you are filing electronically, keep all of your documents in case we ask to see them.

Step 4 - Ontario tax reduction

If you were a resident of Ontario on December 31, 2003, 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 or a disabled or infirm dependant (line 55 and line 56). If you had a spouse or common-law partner on December 31, 2003, only the spouse or common-law partner with the higher net income (line 236 of his or her return) can make these claims.

You cannot claim the tax reduction if you were subject to the Ontario additional tax for minimum tax purposes at line 46.

If you are preparing a return for a person who died in 2003, you can claim the tax reduction on the deceased person's final return.

Line 55 - Reduction for dependent children born in 1985 or later

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

Claim $334 for each dependent child.

If the child is disabled or infirm, you can claim an additional $334 for that dependant on line 56.

Line 56 - Reduction for disabled or infirm dependants

Enter beside box 6097 the number of disabled or infirm dependants for whom you or your spouse or common-law partner claims an amount on line 5816, 5820, or 5848 of Form ON428.

You can include a disabled or infirm spouse or common-law partner 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 disabled or infirm dependant child, born in 1985 or later, that you claimed on line 55.

Claim $334 for each of these dependants.

Step 5 - Ontario labour sponsored investment fund (LSIF) and employee ownership (EO) tax credits

Lines 62 and 63 - Labour sponsored investment fund (LSIF) tax credit

You can claim the LSIF tax credit if you purchased shares in a registered labour sponsored investment fund.

Tax credits are based on investments made in 2003 (that were not claimed on your 2002 return) or in the first 60 days of 2004. 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) (formerly OIEO (LSIF) Tax Credit Certificate). The amount of credit you can claim on line 62 cannot exceed the lesser of 15% of that cost or $750.

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) (formerly OIEO (LSIF) Tax Credit Certificate). The amount of credit you can claim on line 63 cannot exceed the lesser of 5% of that cost or $250.

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

Receipts - Attach to your paper return the LSIF Tax Credit Certificate(s) (formerly OIEO (LSIF) Tax Credit Certificate). If you are filing electronically, keep it in case we ask to see it.

Line 64 - Employee ownership (EO) tax credit

You can claim the EO tax credit if you were an employee who lived in Ontario when you invested in a registered employee ownership labour sponsored venture capital corporation.

Tax credits are based on investments made in the years 1999 to 2003, or in the first 60 days of 2004. 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.

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

How to claim

Enter beside box 6280 an amount not exceeding the lesser of:

the total EO tax credit amount from boxes 09 and 11 of the EO Tax Credit Certificate(s) (formerly OIEO (EO) Tax Credit Certificate) you received for 1998 and subsequent tax years, less the total of the amounts you entered beside box 6280 of your Forms ON428 or T1C (ONT.) TC for the 1998 and subsequent years; or
$4,150.

Any part of the amount entered at box 6280 that is not used to reduce your Ontario tax for 2003 to zero can be carried forward for five years. Your 2003 Notice of Assessment will advise you of your total unused employee ownership tax credits from 2003 and prior years.

Receipts - Attach to your paper return the EO Tax Credit Certificate(s) formerly OIEO (EO) Tax Credit Certificate). If you are filing electronically, keep it in case we ask to see it.

Line 65 - Unused employee ownership (EO) tax credits from previous years

Your most recent Notice of Assessment or Notice of Reassessment shows your unused employee ownership tax credits from the previous five years.

Enter this amount on line 65 of Form ON428.

Form ON479, Ontario Credits

Did you have a spouse or common-law partner in 2003?

If you lived with your spouse or common-law partner on December 31, 2003, only one of you can claim the property, sales, and Ontario home ownership savings plan (OHOSP) tax credits for both of you. If one spouse or common-law partner is 65 or older, that spouse or common-law partner has to claim these credits for both of you.

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 for part or all of the year for medical, educational, or business reasons, we will consider you to be involuntarily separated during that period for property, sales, and OHOSP tax credit purposes.

If you and your spouse or common-law partner were involuntarily separated on December 31, 2003, each of you can claim property, sales, and OHOSP tax credits. In this situation, do not enter your spouse or common-law partner's net income on line 2, but enter your spouse or common-law partner's address beside box 6089 in that section of the form.

If you and your spouse or common-law partner were separated or divorced on December 31, 2003, each of you can claim Ontario tax credits. Do not enter your spouse or common-law partner's net income on line 2.

If your spouse or common-law partner died in 2003, you can claim the Ontario tax credits on your return. However, you cannot claim an additional sales tax credit for your deceased spouse or common-law partner. In this situation, do not enter your spouse or common-law partner's net income on line 2.

Deceased person

You cannot claim the Ontario property and sales tax credits or the Ontario home ownership savings plan (OHOSP) tax credit on the final return for a person who died in 2003.

However, you can claim 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 2003?

If you are a student from another country (visa student) who attended an Ontario educational institution in 2003, call the Canada Customs and Revenue Agency's International Tax Services Office at 1-800-267-5177 or (613) 952-3741 for information about your residency status. If we determine that, for tax purposes, you were a resident of Ontario on December 31, 2003, you may be eligible for Ontario tax credits.

Were you bankrupt in 2003?

If you were bankrupt in 2003, claim your Ontario tax credits on the post-bankruptcy return you file for 2003.

When you calculate "Income for Ontario credits" on line 3 of Form ON479, include your net income for the pre- and post-bankruptcy periods and the net income of your spouse or common-law partner with whom you lived on December 31, 2003.

Your property tax credit claim is based on your occupancy cost for all of 2003. Your political contribution tax credit is based on contributions made during all of 2003.

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.

Property tax credit (lines 4 to 10)

You can claim this credit if all of the following conditions apply:

you were a resident of Ontario on December 31, 2003;
rent or property tax on a principal residence (as defined below) was paid by or for you in 2003; and
you were 16 or older on December 31, 2003.

You cannot claim this credit if you were under 19 on December 31, 2003, and you lived with someone who received a Canada Child Tax Benefit payment for you in 2003.

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. A principal residence does not include a residence exempt from municipal and school tax.

Occupancy cost

Your occupancy cost only covers the period in 2003 that you lived in your principal residence in Ontario.

If you were a homeowner, occupancy cost is the property tax paid in Ontario on your principal residence in 2003.

If you rented, occupancy cost is 20% of the rent paid in Ontario in 2003.

If you were a farmer, occupancy cost is the property tax paid or the rent paid for your principal residence and one acre of land.

If you lived in a mobile or modular home that you owned, and it was situated on leased land, base your occupancy cost on either the property tax paid (the property tax for the home and lot) or on the rent paid (20% of the total of rent paid for the land and property tax paid for the home).

If you lived in a nursing home, hospital, charitable institution, group home, or a similar institution, and the institution paid full municipal and school taxes, your occupancy cost must not include any accommodation subsidy paid by a government agency.

Your occupancy cost cannot include amounts such as:

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, 2003, 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, 2003, 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.

Line 6 - Student residence

If you lived in a designated Ontario university, college, or private school residence, you can claim only $25 as your occupancy cost for the part of the year you lived in such a residence.

To find out if your residence is designated, contact your residence administrator or the Ontario Ministry of Finance at the address or numbers listed in the section called "Information for Residents of Ontario" in this book.

Receipts - If you are filing a paper return, do not include your property tax or rent receipts. Whether you are filing a paper return or electronically, keep all of your documents in case we ask to see them.

Sales tax credit (lines 11 to 14)

You can claim the sales tax credit if all of the following conditions apply:

you were a resident of Ontario on December 31, 2003;
you were 16 or older on December 31, 2003; and
no one else claimed an Ontario sales tax credit for you.

You cannot claim this credit if either of the following conditions apply:

you were under 19 on December 31, 2003, and you lived with someone who received Canada Child Tax Benefit payments for you in 2003; or
you were confined to a prison or a similar institution on December 31, 2003, and you were there for a period of more than six months during 2003.

Line 11 - Basic sales tax credit

Claim $100 for yourself.

Line 12 - Additional credit for spouse or common-law partner

Claim $100 if you had a spouse or common-law partner on December 31, 2003.

If your spouse or common-law partner died in 2003, you cannot claim this credit for your deceased spouse or common-law partner. In this situation, do not enter your spouse or common-law partner's net income on line 2.

Line 13 - Number of dependent children born in 1985 or later

Enter beside box 6099 the number of dependent children you have. See the definition of a dependent child at the beginning of this guide.

Claim $50 for each dependent child.

Only one person can claim a sales tax credit for a dependent child.

Ontario political contribution tax credit (lines 19 and 20)

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 2003.

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 19 of Form ON479.

Determine the amount to enter on line 20 as follows:

For contributions of $2,275 or less, complete the calculation for line 20 on the Provincial Worksheet .
For contributions of more than $2,275, enter $1,000 on line 20 of Form ON479.

Receipts - Attach official receipts to your paper return. If you are filing electronically, keep them in case we ask to see them.

Ontario home ownership savings plan (OHOSP) tax credit (lines 21 to 26)

As a planholder, you can claim this credit if all of the following conditions apply:

you were a resident of Ontario on December 31, 2003;
you were 18 or older on December 31, 2003;
you made contributions to a plan in 2003; and
your net income is less than $40,000. If you have a spouse or common-law partner, or if you are claiming an amount for an eligible dependant, your combined net income has to be less than $80,000.

Your claim is based on contributions made during the first five calendar years of a plan, starting with the calendar year in which you opened your plan.

If you bought a home in 2003, you can claim a tax credit for contributions you made to your plan up to the date of the home purchase.

If you lived with your spouse or common-law partner on December 31, 2003, only one of you can claim the OHOSP tax credit for both of you based on contributions made to your and/or your spouse or common-law partner's plan.

You cannot claim this credit if you closed your plan without buying a home.

The table under section "OHOSP tax credit factor table" provides the tax credit factor to use on line 25 to calculate your tax credit.

Receipts - Attach to your paper return the official T1C-OHOSP receipts for qualifying contributions issued by the financial institution where you have your plan. If you are filing electronically, keep them in case we ask to see them.

Ontario focused flow-through share tax credit (line 27)

Enter beside box 6266 the total expenses reported at line 4 of Form T1221, Ontario Focused Flow-Through Share Resource Expenses for 2001 and Subsequent Years (Individuals). You can get this form from CCRA's Web site or by contacting us ( see the section called "if you have questions…").

Receipts - If you are filing a paper return, attach this form along with the information slips (Form T101, Statement of Resource Expenses , or T5013, Statement of Partnership Income) you received from a mining exploration corporation that incurred qualifying expenses in Ontario. If you are filing electronically, keep all of your documents.

Ontario tax credits for self-employed individuals (lines 29 to 34)

The following tax credits apply only to self-employed individuals. Include the amount of credits claimed for 2003 as income on your 2003 return.

Receipts - If you are filing a paper return, do not include documents relating to these credits. Whether you are filing a paper return or electronically, keep all of your documents in case we ask to see them.

Line 29 - Co-operative education tax credit

If you hired co-op students enrolled in an Ontario university or college, or students or apprentices enrolled in qualifying leading-edge technology programs in an educational institution in Ontario, you may be able to claim a tax credit from 10% to 15% of eligible expenditures (as defined below).

Eligible expenditures are salaries, wages, and other remuneration you paid to a student in a qualifying work placement, or payments made to an eligible educational institution or a placement agency for a qualifying work placement. The student must work at a permanent establishment of the employer in Ontario.

Claiming the credit

If the qualifying work placement ended in 2003, claim this credit to a maximum of $1,000 for each four months of employment, with a minimum employment of 10 weeks.

The maximum employment period is as follows:

16 months for co-op internships, qualifying leading-edge technology work placements other than apprenticeships, and qualifying leading-edge technology apprenticeships whose employment started before May 5, 1999; and
24 months for qualifying leading-edge technology apprenticeships whose employment started after May 4, 1999.

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

$600,000 or greater, claim 10% of eligible expenditures for the qualifying work placement;
not greater than $400,000, claim 15% of eligible expenditures for the qualifying work placement; or
greater than $400,000 but less than $600,000, calculate your claim using the chart on page 10.

Enter your claim on line 29 of Form ON479. For more information, get Information Bulletin Co-operative Education Tax Credit from the Ontario Ministry of Finance at the address or numbers listed in the section called "Information for Residents of Ontario" in this book.

Line 30 - Graduate transitions tax credit

If you hired an eligible unemployed Ontario post-secondary graduate for a minimum of six months, you may be able to claim a tax credit from 10% to 15% of eligible expenditures (as defined below) for graduates hired.

Eligible expenditures are salaries, wages, and other remuneration you paid to the post-secondary graduate in the first 12 months to work at a permanent establishment in Ontario.

Claiming the credit

Claim the credit on your Form ON479 if the qualifying employment ended in 2003 or the first 12-month placement period ended in 2003.

The maximum credit is $4,000 for each new graduate hired. If the total of salaries and wages paid in the previous tax year was:

$600,000 or greater, claim 10% of eligible expenditures for the qualifying employment;
not greater than $400,000, claim 15% of eligible expenditures for the qualifying employment; or
greater than $400,000 but less than $600,000, calculate your claim using the chart on page 10.

Enter your claim on line 30 of Form ON479.

For more information, get Information Bulletin Graduate Transitions Tax Credit from the Ontario Ministry of Finance at the address or numbers listed in the section called "Information for Residents of Ontario" in this book.

Line 31 - Workplace child care tax credit

If you created additional licensed child care facilities or improved existing facilities (and were not in the business of providing child care), you may be eligible to claim a credit of 5% of qualifying expenditures incurred in the year.

Qualifying expenditures are:

capital costs of the construction of new on-site licensed child care facilities in Ontario or capital renovations of existing child care facilities in Ontario;
capital costs of the purchase of certain equipment fixed to the child care facility; or
contributions made by a business to an unrelated entity that are used to fund the capital cost of new licensed child care facilities in Ontario or capital renovations of existing child care facilities in Ontario.

Claiming the credit

Enter your qualifying expenditures beside box 6332 and claim your credit on line 31 of Form ON479.

For more information, get Information Bulletin The Workplace Child Care Tax Credit for Unincorporated Businesses from the Ontario Ministry of Finance at the address or numbers listed in the section called "Information for Residents of Ontario" in this book.

Line 32 - Workplace accessibility tax credit

If you hired an eligible person with a disability, you may claim a credit of 15% of eligible expenditures (as defined below) incurred in Ontario in the year to accommodate that person.

Eligible expenditures are:

interview costs for the prospective employee, such as fees paid to a sign language interpreter or intervener who assists in the job interview; and
"qualifying expenditures" to a maximum of $50,000 per employee.

Qualifying expenditures include:

during the three months before employment and during the first twelve months of employment - certain disability-related modifications and equipment expenditures allowed as deductions under the federal Income Tax Act, and expenditures incurred for certain devices or equipment needed by the employee to work;
during the first six months of employment - expenditures incurred to provide a job coach, a note taker, a sign language interpreter, or an intervener; and
for up to twelve months after the start of employment - costs to train the employee or co-workers to use a device or equipment acquired for the impairment.

Claiming the credit

Use the following formula to calculate the credit for each employee: (interview costs + qualifying expenditures) × 15% = workplace accessibility tax credit.

Enter the eligible expenditures beside box 6334, and claim your credit on line 32 of Form ON479.

For more information, get Information Bulletin The Workplace Accessibility Tax Credit for Unincorporated Businesses from the Ontario Ministry of Finance at the address or numbers listed in the section called "Information for Residents of Ontario" in this book.

Line 33 - Educational technology tax credit

If you gave donations or provided price discounts to provincially-assisted Ontario colleges of applied arts and technology or universities to acquire new eligible teaching equipment or eligible learning technologies, you may claim a tax credit.

The credit is 5% of the amount by which the normal price exceeds the actual price paid by the eligible educational institution for the eligible teaching equipment or learning technologies.

Eligible teaching equipment includes new specialized machinery, instruments, tools, computer software, and other classroom, laboratory, studio, or shop instructional equipment integral to delivering courses.

Eligible learning technologies include new information and communications equipment, such as multi-media projectors, and specialized computer software that enhance instructional delivery and interaction among students and between students and instructors.

Claiming the credit

Enter the amount of donations or price discounts beside box 6330, and claim your credit on line 33.

For more information, get Information Bulletin Educational Technology Tax Credit from the Ontario Ministry of Finance at the address or numbers listed in the section called "Information for Residents of Ontario" in this book.

Line 34 - School bus safety tax credit

If you purchased an eligible school bus after June 17, 2002, you may claim a credit of 5% of qualifying expenditures (as defined below).

A qualifying expenditure is the total capital cost of acquiring an eligible school bus.

An eligible school bus is a vehicle acquired by you, or a partnership in which you are a member, that meets all of the following conditions:

it has not been used before its acquisition,
it is a school bus, as defined under the Highway Traffic Act, that meets the requirements of sections 1 and 3 of Regulation 612 and it conforms to CSA Standard D250-1998;
it is used in Ontario primarily to transport children or to transport adults with a developmental disability; and
the vehicle's capital cost is included in class 10 of Schedule II to the regulations of the federal Income Tax Act.

Note
The eligible school bus must be used for at least 36 months after the date of acquisition. If you dispose of the bus before the end of the 36 months, you may be required to pay back a portion of the credit.

Claiming the credit

Enter your qualifying expenditures beside box 6331 and claim your credit on line 34 of Form ON479.

For more information on this credit, contact the Ontario Ministry of Finance at the address or numbers listed in the section called "Information for Residents of Ontario" in this book.

Co-operative education or graduate transitions tax credits

View a larger version of image

OHOSP tax credit factor table

To determine your tax credit factor, use the amount from line 21 of Form ON479, Ontario Credits.

[View table. You will need to use the horizontal scrolling bar to view the information it contains.]

Date modified:: 2003-12-12

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