Filing your personal income tax return
What you need to know about Ontario’s personal income tax, tax credits and benefits.
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Get help this tax season with the Ontario Child Care Tax Credit and the Low-Income Workers Tax Credit.
The Ministry of Finance hosts free webinars to help you learn about Ontario taxes, tax credits and benefits.
Overview
In Ontario, you may have to pay provincial personal income tax on the income you make. This is in addition to any federal income tax you may have to pay.
The Canada Revenue Agency (CRA), which is part of the federal government, administers both federal and Ontario personal income tax.
All questions regarding your personal income tax account should be directed to the CRA.
Paying income tax
The amount of income tax you pay is based on how much income you earn in a year, regardless of your age, as well as your employment status:
- If you are employed, income tax may be automatically taken off your pay by your employer and sent directly to CRA.
- If you are self-employed, you may have to calculate the tax you owe and send a payment to the CRA several times a year.
You should file your personal Income Tax and Benefit Return (tax return) after the year has ended to report your total income and calculate your tax payable.
You can reduce or eliminate the amount of income tax you need to pay by claiming tax credits and certain expenses. If you paid too much tax, you may get a tax refund.
Even if you had no income, you should still file your tax return each year starting before you turn 19. The tax return is your way of getting various Ontario and federal refundable tax credits, benefits and payments.
Tax credits and benefits
You may be eligible for the following types of tax credits and benefits when you complete your tax return:
- Non-refundable tax credits, such as the Low-income Individuals and Families Tax Credit, reduce the amount of tax that you owe.
- Refundable tax credits, such as the Ontario Seniors Care at Home Tax Credit, reduce the amount of tax that you owe but are also available even if you don't owe any tax.
- Benefits, such as the Ontario Trillium Benefit, can help with various living expenses, such as energy costs.
Some tax credits are available both federally and provincially, and others are available only through the province of Ontario.
The only way to get these credits and benefits is by filing your tax return either electronically or by paper. If you file electronically, your software may remind you about certain tax credits and benefits that may be available to you based on the information you provide.
To learn more about Ontario’s tax credits and benefit programs:
- visit Ontario’s Tax credits and benefits for people webpage
- attend a free personal income tax-related webinar
- read the Ontario Information Guide that is part of the tax package
- visit CRA’s All deductions, credits, and expenses webpage (includes information on deductions, credits, and expenses you can claim when filing your tax return)
Filing your tax return
The tax filing and payment deadline for most people is April 30 of the following year. If you file after April 30, you may be charged penalties and interest.
If you are self-employed or filing for someone who has passed away, please see the CRA's Filing due dates webpage for more information.
You can also visit the CRA’s Get ready to do your taxes webpage to learn how to file your tax return electronically or on paper.
Ontario’s tax forms
To calculate your Ontario income tax and access your tax credits and benefits, fill out and submit these forms with your tax return:
- Form ON428 – Ontario Tax, allows you to claim non-refundable tax credits
- Form ON479 – Ontario Credits, allows you to claim certain refundable tax credits
- Form ON-BEN, allows you to claim the Ontario Trillium Benefit and Ontario Senior Homeowners' Property Tax Grant
You may also have to fill out and send several Ontario worksheets and schedules, depending on what you are claiming. Visit the CRA website to view the complete list of Ontario forms.
Using a tax service
If you decide to hire someone to help you file a tax return, it’s important to:
- choose a company with a good reputation
- hire someone who is properly trained and knowledgeable
Make sure to ask your tax service provider:
- how recently they took tax classes
- if they have an accounting certification
- if they can help you through a CRA audit
You can also check the Better Business Bureau and Ontario’s Consumer Beware list for recent complaints about companies or people.
Stay away from instant tax returns
Around tax season, many companies offer deals where they will give you your tax rebate money right away. In many cases, it’s a loan from the company that you will have to pay back with interest. You could end up having to pay back the ‘instant refund’ and pay additional income tax to the CRA.
Keep copies of receipts
Reliable tax preparation companies will ask to see your paperwork to help you avoid penalties, interest or additional taxes should the CRA audit you or look into your accounts.
Be honest
Even if your taxes are prepared by someone else, you’re still legally responsible for what’s declared and reported on your tax return. Be honest and don’t manipulate the figures for a better tax return.
Never sign a blank tax form
If someone is preparing your taxes, make sure you read your tax completed return before you sign it to make sure it’s correct and that you understand it.
Helpful resources
For individuals
The tax return, including the credits and benefits available for you, can change every year.
The following resources can help you understand and stay up to date on the personal income tax system:
- Free personal income tax-related webinars
- Ontario and federal benefit finder tools
- Ministry of Finance personal income tax email alerts
- CRA’s Personal Income Tax landing webpage
- CRA webpages and publications designed for specific audiences:
For businesses
Learn about the types of income you must report on a personal income tax return if you are self-employed, an unincorporated business or in a partnership.
Learn about tax credits that can help your business lower costs, hire/train workers and compete in the marketplace.
For students and newcomers
Tax literacy is about understanding your tax responsibilities. The tools below can help you learn more about the personal income tax system and how taxes affect your budget:
- Personal Income Tax – Tips for teens
- Personal Income Tax – Educator fact sheet
- Personal Income Tax – Worksheet