ONTARIO SPOUSAL, DEPENDANT and CAREGIVER TAX CREDITS

Ontario offers non-refundable credits that mirror the federal Schedule 5 credits.

• Line 58120 – Spouse or Common-law Partner Amount
  Claimed when an amount is reported on Line 30300 of the federal return.

• Calculation: $11,581 – spouse’s net income
• Maximum credit: $10,075

• Line 58160 – Amount for an Eligible Dependant
  Claimed when an amount is reported on Line 30400 of the federal return.

• Calculation: $11,581 – dependant’s net income
• Maximum credit: $10,750

• Line 58185 – Ontario Caregiver Amount
  Claimed for each dependant if an amount is reported on Line 30400, 30425, or 30450 of the federal return.

• Calculation: $25,838 – dependant’s net income
• Maximum credit: $5,844 per dependant
• Reduced by any amount claimed for the dependant on Line 58160.

UFile Note:
If the federal credits are correctly claimed, UFile will automatically calculate the Ontario credits. No additional steps are required.

References:        

• Ontario Taxation Act, 2007, s.9(3) to s.9(7)
• Lines 58120, 58160, and 58185 of form ON428
• Ontario Worksheet