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Canadian Income Tax and Benefit Return 2005






Ontario Tax ON428


Complete this form and attach a copy of it to your return. For details, use the Provincial Worksheet and pages 1 to 5 in the forms book.

Step 1 - Ontario tax on taxable income

Enter your taxable income from line 260 of your return.
(If the amount is more than $20,000, you must complete Step 7, Ontario Health Premium) 1
Use the amount on line 1 to determine which ONE of the following columns you have to complete.
More than $34,010
but not more than More than
If the amount on line 1 is $34,010 or less $68,020 $68,020
Enter the amount from line 1 in the applicable column 2 2 2
Base amount - 3 - 3 - 3
Line 2 minus line 3 (this amount cannot be negative) = 4 = 4 = 4
Rate in % x 5 x 5 x 5
Multiply the amount on line 4 by the rate on line 5 = 6 = 6 = 6
Tax on base amount + 7 + 7 + 7
Add lines 6 and 7: ______Ontario tax on taxable income. = 8 = 8 = 8

Step 2 - Ontario non-refundable tax credits

Basic personal amount claim $8,196 5804 9
Age amount (if you were born in 1940 or earlier) (use provincial worksheet) +5808 10
Spouse or a common-law partner amount:
- Base amount: $7,656.0
- Minus: his or her net income (from page 1 of your return) -
- Result: (if negative, enter "0") = (maximum $6,960) >> +5812 11
Amount for an eligible dependant (use provincial worksheet) +5816 12
Amount for infirm dependants age 18 or older (use provincial worksheet) +5820 13
CPP or QPP contributions:
- (amount from line 308 of your federal Schedule 1) (maximum $1,861.20) +5824 14
- (amount from line 310 of your federal Schedule 1) +5828 15
Employment insurance premiums (amount from line 312 of your federal Schedule 1) +5832 16
Adoption expenses (amount from line 313 of your federal Schedule 1) +5833 17
Pension income amount (use provincial worksheet) +5836 18
Caregiver amount (use provincial worksheet) +5840 19
Disability amount (see line 5844 on page 2 of the forms book) +5844 20
Disability amount transferred from a dependant (use provincial worksheet) +5848 21
Interest paid on your student loans (amount from line 319 of your federal Schedule 1) +5852 22
Your tuition and education amounts [attach Schedule ON(S11)] +5856 23
Tuition and education amounts transferred from a child +5860 24
Amounts transferred from your spouse or common-law partner [attach Schedule ON(S2)] +5864 25
Medical expenses (see line 5868 in the forms book)) 5868 26
Enter $1,856 or 3% of line 236, whichever is less - 27
Line 26 minus line 27 (if negative, enter "0") = 28
Allowable amount of medical expenses for other dependants calculated for line 5872 on the Provincial Worksheet +5872 29
Add lines 28 and 29 =5876 >> + 30
Add lines 9 through 25 and 30 =5880 >> 31
Non-refundable tax credit rate x 6.05 % 32
Multiply line 31 by line 32 =5884 33
Donations and gifts:
- Amount from line 345 of your federal Schedule 9 x 6.05% = 34
- Amount from line 347 of your federal Schedule 9 x 11.16% = + 35
Add lines 34 and 35 =5896 >> + 36
Add lines 33 and 36: Ontario non-refundable tax credits =6150 37

Step 3 - Ontario tax

Enter your Ontario tax on taxable income from line 8 38
Enter your Ontario tax on split income from Form T1206 +6151 39
Add line 38 and 39 = 40
Enter your Ontario non-refundable tax credits from line 37 41
Ontario dividend tax credit:
- Amount from line 120 on your return x 5.13% = +6152 42
Ontario overseas employment tax credit:
- Amount from line 426 on federal Schedule 1 x 38.5% = +6153 43
Ontario minimum tax carryover from Form T1219-ON +6154 44
Add lines 41 through 44 = >> - 45
Line 40 minus line 45 (if negative, enter "0") = 46
Ontario additional tax for minimum tax purposes:
- Amount from line 95 of Form T691 x 40.33% = + 47
Add lines 46 and 47 = 48
Ontario surtax:
(Line 48 minus $3,929) x 20% (if negative, enter "0") 49
(Line 48 minus $4,957) x 36% (if negative, enter "0") + 50
- Add line 49 and 50 = >> + 51
Add lines 48 and 51 = 52

Step 4 - Ontario tax reduction

Basic reduction 53
If you had a spouse or common-law partner on December 31, only the individual with the higher net income can claim the reductions on lines 54 and 55.
Reduction for dependant children born in 1987 or later
Number of dependant children 6269 x $350 = + 54
Reduction for disabled or infirm dependants (see line 55 on page 4 of the forms book)
Number of disabled or infirm dependants 6097 x $350 = + 55
Add lines 53, 54, and 55 = 56
If line 56 is equal to or more than line 52, and you are not claiming the credits in Step 5 and Step 6, enter "0" on line 69 and go to Step 7. Otherwise, continue on line 57.
Enter the amount from line 56 x 2 = 57
Enter the amount from line 52 - 58
Line 57 minus line 58 (if negative, enter "0") Total Ontario tax reduction claimed = >> - 59
Line 52 minus line 59 (if negative, enter "0") = 60

Step 5 - Ontario foreign tax credit

Enter the Ontario foreign tax credit from Form T2036 - 61
Line 60 minus line 61 = 62

Step 6 - Ontario labour sponsored investment fund (LSIF) and employee ownership (EO) tax credits

Total cost of shares from boxes 02 and 04 of LSIF
- Tax Credit Certificate(s) A x 15% = (max. $750) 63
Total cost of ROIF eligible shares from boxes 03 and 05 of LSIF
- Tax Credit Certificate(s) B x 5% = (max. $250) 64
Credit amount from boxes 09 and 11 of LSIF
of EO Tax Credit Certificate(s) (maximum $4,150) 6280 65
Unused employee ownership (EO) tax credits from the previous five years + 66
Add lines 65 and 66 = >> + 67
Add lines 63, 64 and 67 LSIF and EO tax credits = >> - 68
Line 62 minus line 68 (if negative, enter "0") = 69

Step 7 - Ontario Health Premium

Enter the amount calculated for STep 7 on the Provincial Worksheet Ontario Health Premium >> + 70
Add lines 69 and 70. Enter the result on line 428 of your return Ontario tax = 71

T1 General
Federal Tax Schedule 1
Federal Amounts Transferred Schedule 2
Capital Gains Schedule 3
Investment Income Schedule 4
Details of Dependant Schedule 5
RRSP Unused Contributions Schedule 7
CPP Contributions on Self-Employment Schedule 8
Donations and Gifts Schedule 9
Federal Tuition and Education Amounts Schedule 11
Ontario Credits ON479
Provincial Tuition and Education Amounts ON(S11)

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