Ontario Tax ON428
T1 General - 2023

Part A - Ontario tax on taxable income

Enter your taxable income from line 26000 of your return    1 
       
Use the amount from line 1 to complete the appropriate column below.

If line 1 is $49,231 or less If line 1 is more than $49,231, but not more than $98,463 If line 1 is more than $98,463, but not more than $150,000 If line 1 is more than $150,000, but not more than $220,000 If line 1 is more than $220,000
 
Amount from line 1.  2 
- - - - -  3 
Line 2 minus line 3 (cannot be negative) = = = = =  4 
x x x x x  5 
Multiply line 4 by line 5 = = = = =  6 
+ + + + +  7 
Add line 6 and 7
Ontario tax on taxable income
= = = = =  8 
Enter the amount from line 8 on line 51 and continue at line 9.
                         

Part B - Ontario non-refundable tax credits

Internal use only 56050
Basic personal amount claim $11,865 58040  9 
Age amount (if you were born in 1958 or earlier) (use Worksheet ON428) (maximum $5,793) 58080 +  10 
Spouse or common-law partner amount
   Base amount  11 
   Your spouse's or common-law partner's net income from line 23600 of their return -  12 
   Line 11 minus line 12 (if negative, enter "0") (maximum $10,075) 58120 =   +  13 
Amount for an eligible dependant
   Base amount  14 
   Your eligible dependant's net income from line 23600 of their return -  15 
   Line 14 minus line 15 (if negative, enter "0") (maximum $10,075) 58160 =   +  16 
Ontario caregiver amount
(use the Worksheet ON428)
58185 +  17 
Add lines 9, 10, 13, 16 and 17 =  18 
 
CPP or QPP contributions:
   Amount from line 30800 of your return 58240  •19 
   Amount from line 31000 of your return 58280 +  •20 
Employment Insurance premiums:
   Amount from line 31200 of your return 58300 +  •21 
   Amount from line 31217 of your return 58305 +  •22 
Adoption expenses (maximum $14,476 per child) 58330 +  23 
Add lines 19 to 23 Subtotal for Schedule ON(S2) =   +  24 
Line 18 plus line 24 =  25 
                                         
Continue on the next page.   
 

2

Part B - Ontario non-refundable tax credits (continued)

Amount from line 25 of the previous page  26 
Pension income amount (maximum $1,641) 58360 +  27 
Line 26 plus line 27 Subtotal for Worksheet ON428 =  28 
Disability amount for self
(claim $9,586 or, if you were under 18 years of age, use Worksheet ON428)
58440 +  29 
Disability amount transferred from a dependant
(use Worksheet ON428)
58480 +  30 
Add lines 28 to 30 Subtotal for Schedule ON(S11) =  31 
Interest paid on your student loans
(amount from line 31900 of your return)
58520 +  32 
Your unused tuition and education amounts
(attach Schedule ON(S11))
58560 +  33 
Amounts transferred from your spouse or common-law partner
(attach Schedule ON(S2)) 
58640 +  34 
Add lines 31 to 34 =  35 
 
Medical expenses:
Go to canada.ca/on-tax-info and read line 58689 under "Form ON428 Ontario Tax". 58689  36 
Amount from line 23600 of your return  37 
Applicable rate x  38 
Line 37 multiplied by the percentage from line 38 =  39 
Enter whichever is less: $2,685 or or the amount from line 39. -  40 
Line 36 minus line 40 (if negative, enter "0") =  41 
Allowable amount of medical expenses for other dependants
(use Worksheet ON428)
58729 +  42 
Line 41 plus line 42 58769 =   +  43 
Line 35 plus line 43 58800 =  44 
Ontario non-refundable tax credit rate x  45 
Line 44 multiplied by the percentage from line 45 58840 =  46 
Donations and gifts:
Amount from line 13 of your federal Schedule 9 x 5.05% =  47 
Amount from line 14 of your federal Schedule 9 x 11.16% = +  48 
Line 47 plus line 48 58969 =   +  49 
                                         
Add lines 46 and 49
Enter this amount on line 54.
Ontario non-refundable tax credits 61500 =  50 
 

Part C - Ontario tax

Ontario tax on taxable income from line 8  51 
Ontario non-refundable tax credits from line 50 -  52 
Line 51 minus line 52 (if negative, enter "0") =  53 
Ontario tax on split income (complete Form T1206) 61510 +  •54 
Line 53 plus line 54 =  55 
 
 
Ontario minimum tax carryover:
Enter the amount from line 53.  56 
Ontario dividend tax credit (use Worksheet ON428) 61520 -  57 
Line 56 minus line 57 (if negative, enter "0") =  58 
 
Amount from line 40427 of the return  x 33.67% =  59 
 
Enter whichever is less: amount from line 58 or 59 61540 -  •60 
Line 55 minus line 60 (if negative, enter "0") =  61 
                               
Continue on the next page.   
 

3

Part C - Ontario tax (continued)

Amount from line 61 of the previous page  62 
 
Ontario surtax:
Amount from line 62  63 
Ontario tax on split income from line 54 -  64 
Line 63 minus line 64 (if negative, enter "0") =  65 
 
Complete lines 66 to 68 if the amount on line 65 is more than $5,315.
If the amount is less than $5,315, enter "0" on line 68 and continue on line 69.
 
(Line 65 - $5,315) x 20% (if negative, enter "0")   =  66 
(Line 65 - $6,802) x 36% (if negative, enter "0")   = +  67 
Add lines 66 and 67 =   +  68 
Add lines 62 and 68 =  69 
 
Ontario dividend tax credit from line 57 -  •70 
Line 69 minus line 70 (if negative, enter "0") =  71 
 
Ontario additional tax for minimum tax purposes:
If you entered an amount on line 98 (other than "0" ) of Form T691, use Worksheet ON428 to calculate your additional tax for minimum tax purposes. +  72 
Add lines 71 and 72 =  73 
                               
 

Ontario tax reduction

Enter "0" on line 80 if any of the following apply to you:
  • You were not a resident of Canada at the beginning of the year.
  • You were not a resident of Ontario on December 31, 2023.
  • There is an amount on line 71 (other than "0").
  • The amount on line 73 is "0".
  • Your return is filed for you by another person due to your death or by a trustee in bankruptcy.
  • You are not claiming an Ontario tax reduction.
Otherwise, complete lines 74 to 80 to calcuate your Ontario tax reduction.

 
Basic reduction  74 
If you had a spouse or common-law partner on December 31, 2023, only the individual with the higher net income can claim the amounts on lines 75 and 76.

Reduction for dependent children born in 2005 or later
Number of dependent children 60969  x 506 = +  75 
Reduction for dependants with a mental or physical impairment
Number of dependants 60970  x 506 = +  76 
Add lines 74, 75, and 76   =  77 
                       
Enter the amount from line 77  x 2 =  78 
Enter the amount from line 73 -  79 
Line 78 minus line 79 (if negative, enter "0") Ontario tax reduction claimed =   -  80 
Line 73 minus line 80 (if negative, enter "0") =  81 
Ontario foreign tax credit (complete Form T2036) -  82 
Line 81 minus line 82 (if negative, enter "0") =  83 
 
Continue on the next page.   
 

4

Part C - Ontario tax (continued)

                         
Amount from line 83 of the previous page =  84 
Low-income individuals and families tax (LIFT) credit (complete Schedule ON428-A) 62140 -  •85 
Line 84 minus line 85 (if negative, enter "0") =  86 
 
Community food program donation tax credit for farmers:
Enter the amount of qualifying donations that have also been claimed as a charitable donations 62150  x 25% = -  87 
Line 86 minus line 87 (if negative, enter "0") =  88 
 
Ontario health premium (complete the chart below) +  89 
 
Line 88 plus line 89.
Enter this amount on line 42800 of your return.
Ontario tax =  90 
 

Ontario Health Premium
                     
Enter your taxable income from line 1.  91 
Use the amount from line 91 to decide which calculation to complete.
Enter the result on line 89 of the previous page.
                 
Taxable income Ontario health premium
 
not more than $20,000 $0
more than $20,000, but not more than $25,000 -$20,000= x6%=
more than $25,000, but not more than $36,000 $300
more than $36,000, but not more than $38,500 -$36,000= x6%= +$300 =
more than $38,500, but not more than $48,000 $450
more than $48,000, but not more than $48,600 -$48,000= x25%= +$450 =
more than $48,600, but not more than $72,000 $600
more than $72,000, but not more than $72,600 -$72,000= x25%= +$600 =
more than $72,600, but not more than $200,000 $750
more than $200,000, but not more than $200,600 -$200,000= x25%= +$750 =
more than $200,600 $900