Tax credits and benefits by topic
Benefit and tax credit programs for child care, dental, education, training, employment, health, housing, legal aid, cultural media, research and innovation, regional investment and other tax credits and incentives.
Child care
Child Care Fee Subsidy
Get help to pay for the care of your child under 12 years old.
Ontario Child Benefit
Helps parents with the cost of raising their children under 18 years old.
Temporary Care Assistance
If you are looking after a child in financial need and you are not the child’s legal caregiver, you may be able to get money on behalf of the child.
Ontario Child Care Tax Credit
Find out if you are eligible to receive a personal income tax credit to help with child care costs.
Dental
Healthy Smiles Ontario
Children 17 years old and under from low-income households may qualify to receive preventive, routine, and emergency dental services for free.
Education
OSAP: Ontario Student Assistance Program
How to apply for money that can help you pay for a college or university education.
Employment
Low-Income Workers Tax Credit
If you’re a low-income worker, find out if you could get personal income tax relief through the Low-Income Workers Tax Credit.
Employment Ontario: Find a job
A one-stop service that connects people looking for work with employers looking for workers.
Second Career
Skills training and financial support to help laid-off workers find work in high-demand occupations.
Ontario Works
If you qualify, Ontario Works can help cover the costs of your basic needs (e.g. food) and housing costs while helping you prepare for and find a job.
ODSP: Ontario Disability Support Program
Income and employment support to help people with disabilities and their families to live as independently as possible in their communities.
Women in Skilled Trades and Information Technology Training
Pre-apprenticeship training in the skilled trades and training in information technology to low-income women.
Employment Training for Abused and at-Risk Women
Employment training for women who have experienced abuse or are at risk of abuse to develop new skills, find employment, and achieve economic security.
Training
Apprenticeship Training Tax Credit — Archived
Learn about tax credits to support employers to train apprentices.
Co-operative Education Tax Credit
Read how Ontario businesses that hire students enrolled in a post-secondary co-operative education program are eligible for the tax credit.
Health
Long-Term Care Home Rate Reduction Program
If you require long-term care but don’t have enough income to pay for a basic room, you may be eligible for a subsidy.
Assistive Devices Program
If you or your child has a long-term physical disability, you can apply for help to pay for some needed equipment and supplies.
ODB: Ontario Drug Benefit Program
Find out if the cost of your prescription drugs are covered by the province.
Reduced Co-payment for Lower Income Seniors
Depending on your annual income, you may be able to have the ODB $100 annual deductible waived and have your co-payment reduced to $2 per prescription.
Trillium Drug Program
If you have high prescription drug costs and a low household income, you may be able to pay $2 or less for every prescription.
Housing
Seniors’ Home Safety Tax Credit
Find out if you’re eligible for a tax credit to help you make your home safer and more accessible.
Home and Vehicle Modification Program
You could get money to help with the cost of making your home and vehicle more accessible if you or your child has a disability that restricts mobility.
Northern Ontario Energy Credit
This credit helps Northern Ontario residents with the higher energy costs they face living in the north. The credit is part of the Ontario Trillium Benefit.
Ontario Electricity Support Program
This credit lowers electricity bills for lower-income households by providing a credit directly to your monthly bill. OESP eligibility is based on household income and household size.
Ontario Energy and Property Tax Credit
This credit helps low- to moderate-income individuals and families with property taxes and the sales tax on energy. The credit is part of the Ontario Trillium Benefit.
Ontario Senior Homeowners’ Property Tax Grant
If you are 64+ years old and own a home, you could get up to $500 to help with the cost of property taxes.
Affordable Housing and Homelessness Prevention Programs
Low to moderate income households may be eligible for housing assistance. Please contact your local Service Manager to see if you’re eligible.
Legal help
Fee Waiver: Court or Enforcement Fees
If you cannot afford to pay court or enforcement fees you can request a fee waiver that can be applied to most fees in civil and small claims court proceedings, and family law cases.
Mandatory Mediation Access Plan
You may have an opportunity to settle certain civil actions and estate matters outside of court in Toronto, Ottawa and Windsor with the help of a mediator.
Family Justice Services
Families facing separation and/or divorce can access a variety of family justice services at low or no cost.
Legal Aid
Access a range of legal services for low-income individuals.
Cultural media
Ontario Book Publishing Tax Credit
The Ontario Book Publishing Tax Credit is a refundable tax credit, based upon eligible Ontario pre-press, printing and marketing expenditures incurred by a qualifying corporation with respect to eligible book publishing activities, as well as expenses related to publishing an electronic or digital version of an eligible literary work.
Ontario Computer Animation and Special Effects Tax Credit
The Ontario Computer Animation and Special Effects Tax Credit is a refundable tax credit based on eligible Ontario labour expenditures incurred by a qualifying corporation during a taxation year with respect to eligible computer animation and special effects activities.
Ontario Film and Television Tax Credit
The Ontario Film and Television Tax Credit is a refundable tax credit based upon eligible Ontario labour expenditures incurred by a qualifying production company with respect to an eligible Ontario production.
Ontario Interactive Digital Media Tax Credit
The Ontario Interactive Digital Media Tax Credit is a refundable tax credit based on eligible Ontario labour expenditures and eligible marketing and distribution expenses claimed by a qualifying corporation with respect to interactive digital media products.
Ontario Production Services Tax Credit
The Ontario Production Services Tax Credit is a refundable tax credit based upon Ontario qualifying production expenditures (labour, service contracts and tangible property expenditures) incurred by a qualifying corporation with respect to an eligible film or television production.
Research and innovation
Ontario Business Research Institute Tax Credit
Read how corporations can claim a credit for qualified expenditures on scientific research and experimental development work.
Ontario Innovation Tax Credit
Learn how corporations can claim a credit for expenditures on scientific research and experimental development.
Ontario Research and Development Tax Credit
Learn how corporations can claim a credit for expenditures on scientific research and experimental development.
Regional investment
Regional Opportunities Investment Tax Credit
Learn how you could receive Corporate Income Tax support in Ontario, while investing in growth and job creation.
Other Tax credits and incentives
Community Food Program Donation Tax Credit for Farmers
Learn about tax credits for farmers who donate agricultural products to eligible community food programs in Ontario.
Ontario Made Manufacturing Investment Tax Credit
Corporations may be eligible to receive Corporate Income Tax support for investments in buildings, machinery and equipment used for manufacturing or processing.
Political Contribution Tax Credit
Learn about a tax credit for corporations who made eligible political contributions before January 1, 2017.
Small Beer Manufacturers' Tax Credit
What is the Small Beer Manufacturers’ Tax Credit?
Related
Tax credits and benefits for: