Ontario Childcare Access and Relief
from Expenses (CARE) Tax Credit 		Schedule ON479-A
T1 General - 2023

Complete Form T778, Child Care Expenses Deduction for 2023, and enter the amount claimed on line 21400 of your return before completing this form.

To find out if you are eligible for this tax credit, see the Ontario Information Guide in your tax package.

Complete and attach a copy of this form to your return.


An eligible child can be any of the following:
  • your or your spouse's or common-law partner's child
  • a child whose net income was $15,000 or less and who was dependent upon you or your spouse or common-law partner
The child must have been under 16 years of age at some time in the year; however the age limit does not apply if the child had a physical or mental impairment and was dependent upon you or your spouse or common-law partner.

For each eligible child, there may be one or more supporting persons.

A supporting person is a person (other than you) who meets all of the following conditions:
  • They were a resident of Ontario at the end of 2023.
  • They lived with you at any time in 2023 and at any time in the first 60 days of 2024, and were any of the following:
    • the eligible child's parent
    • your spouse or common-law partner, if you are the parent of the eligible child
    • an individual claiming an amount for the eligible child on line 30425, 30400, 30450, or 30500 of their return

No supporting person for any eligible children
If none of the eligible children has a supporting person, calculate your adjusted income and enter it on line 4 of column 1.

One supporting person for all eligible children
If there is only one supporting person and all of the eligible children have the same supporting person:
  • Calculate your adjusted income and enter it on line 4 of column 1.
  • Calculate the adjusted income of the supporting person and enter it on line 4 of column 2.

Two or more supporting persons for all eligible children
If there are two or more supporting persons and all of the eligible children have the same supporting persons:
  • Calculate your adjusted income and enter it on line 4 of column 1.
  • Calculate the adjusted income of each supporting person on a separate sheet and enter the total of their adjusted incomes on line 4 of column 2. (Leave lines 1 to 3 of column 2 blank.)
    (Please override the calculated amounts in Column 2 for this case if applicable.)

Different supporting persons for each eligible child
If there is one or more supporting persons and the eligible children do not have the same supporting person(s):
  • Calculate your adjusted income and enter it on line 4 of column 1.
  • Calculate the adjusted income of each supporting person. For each eligible child, calculate the sum of the adjusted incomes of all supporting persons for that child on a separate sheet. Enter the highest sum on line 4 of column 2.
    (Leave lines 1 to 3 of column 2 blank.)
    (Please override the calculated amounts in Column 2 for this case if applicable.)

Continue on the next page   
 
2

 
Family adjusted income calculation for the tax credit    Column 1
You		 Column 2
Supporting person(s)
Net income from line 23600 of the return
(if "0", see note below)		  1 
Child care expenses deduction from line 21400 of the return + 63045 +  2 
Social benefits repayment from line 23500 of the return + +  3 
Add lines 1 to 3
(if negative, enter "0").		 Adjusted income = 63047 =  4 
 
Add the amounts from line 4 in columns 1 and 2. Family adjusted income  5 
                                       
                                       
Enter the child care expenses deduction from line 21400 of your return  6 
If your family adjusted income on line 5 is "0", enter 75%.
If not, enter your CARE tax credit rate from the table below		 x  7 
Line 6 multiplied by the percentage on line 7 =  8 
Enter the amount from line 8 on line 63050 of your Form ON479.
 
                                       
Note: If the net income from line 23600 of the return is negative before following the instruction on line 23600 that says "if negative, enter 0", enter the negative amount in brackets instead of entering "0".

Family adjusted income Tax
credit rate		   Family adjusted income CARE tax
credit rate		   Family adjusted income CARE tax
credit rate
more than but not
more than		     more than but not
more than		     more than but not
more than		  
$0 $20,000 75%   $60,000 $63,600 49%   $106,800 $110,400 23%
$20,000 $22,500 73%   $63,600 $67,200 47%   $110,400 $114,000 21%
$22,500 $25,000 71%   $67,200 $70,800 45%   $114,000 $117,600 19%
$25,000 $27,500 69%   $70,800 $74,400 43%   $117,600 $121,200 17%
$27,500 $30,000 67%   $74,400 $78,000 41%   $121,200 $124,800 15%
$30,000 $32,500 65%   $78,000 $81,600 39%   $124,800 $128,400 13%
$32,500 $35,000 63%   $81,600 $85,200 37%   $128,400 $132,000 11%
$35,000 $37,500 61%   $85,200 $88,800 35%   $132,000 $135,600 9%
$37,500 $40,000 59%   $88,800 $92,400 33%   $135,600 $139,200 7%
$40,000 $45,000 57%   $92,400 $96,000 31%   $139,200 $142,800 5%
$45,000 $50,000 55%   $96,000 $99,600 29%   $142,800 $146,400 3%
$50,000 $55,000 53%   $99,600 $103,200 27%   $146,400 $150,000 1%
$55,000 $60,000 51%   $103,200 $106,800 25%   $150,000   0%