9 (1) Subject to the rules in section 8, an individual may deduct, in computing the amount of his or her tax payable under this Division for a taxation year, the tax credits described in this section to which the individual is entitled for the year.  2007, c. 11, Sched. A, s. 9 (1). Personal tax credit (2) If an individual is entitled to a deduction under paragraph 118 (1) (a), (b) or (c) of the Federal Act for a taxation year, the individual is entitled to a personal tax credit for the year calculated by multiplying the lowest tax rate for the year by $8,881.  2007, c. 11, Sched. A, s. 9 (2); 2009, c. 18, Sched. 28, s. 4 (1). Tax credit for spouse or common-law partner (3) If an individual is entitled to a deduction under paragraph 118 (1) (a) of the Federal Act for a taxation year, the individual is entitled to a tax credit for the year for a spouse or common-law partner calculated using the formula, A × [$7,541 – (B – $754)] in which, “A” is the lowest tax rate for the year, and “B” is the greater of $754 and the income for the year of the individual’s spouse or common-law partner or, if the individual and the individual’s spouse or common-law partner are living separate and apart at the end of that year by reason of a breakdown of their marriage or common-law partnership, the income of the spouse or common-law partner while married or in the common-law partnership and not separated during the year. 2009, c. 18, Sched. 28, s. 4 (2). Tax credit for wholly dependent person (4) If an individual is entitled to a deduction under paragraph 118 (1) (b) of the Federal Act for a taxation year in respect of a wholly dependent person, the individual is entitled to a tax credit for the year in respect of the person calculated using the formula, A × [$7,541 – (C – $754)] in which, “A” is the lowest tax rate for the year, and “C” is the greater of $754 and the income for the year of the person referred to in paragraph 118 (1) (b) of the Federal Act whom the individual supported. 2009, c. 18, Sched. 28, s. 4 (2). Tax credit for in-home care of a relative (5) If an individual is entitled to a deduction under paragraph 118 (1) (c.1) of the Federal Act for a taxation year ending before January 1, 2017 in respect of a relative, the individual is entitled to a tax credit for the year for in-home care of the relative calculated using the formula, A × ($18,507 – D) in which, “A” is the lowest tax rate for the year, and “D” is the greater of the relative’s income for the year and $14,321. 2009, c. 18, Sched. 28, s. 4 (2); 2017, c. 34, Sched. 40, s. 2 (1). Tax credit for infirm dependant (6) If an individual is entitled to a deduction under paragraph 118 (1) (d) of the Federal Act for a taxation year ending before January 1, 2017 in respect of a dependant, the individual is entitled to a tax credit for the year in respect of the dependant calculated using the formula, A × ($10,136 – E) in which, “A” is the lowest tax rate for the year, and “E” is the greater of the dependant’s income for the year and $5,950. 2009, c. 18, Sched. 28, s. 4 (2); 2017, c. 34, Sched. 40, s. 2 (2). Tax credit for adult dependant (6.1) If an individual is entitled to a deduction under paragraph 118 (1) (d) of the Federal Act for a taxation year ending after December 31, 2016 in respect of a person described in clause 118 (1) (d) (ii) (B) of that Act, the individual is entitled to an Ontario caregiver tax credit for the year in respect of the person calculated using the formula, A × ($21,195 −
E.1) in which, “A” is the lowest tax rate for the year, and “E.1”  is the greater of the person’s income for the year and $16,401. 2017, c. 34, Sched. 40, s. 2 (3). Additional tax credit for infirm dependant (7) If an individual is entitled to a deduction under paragraph 118 (1) (e) of the Federal Act for a taxation year ending before January 1, 2017 in respect of a wholly dependent person, the individual is entitled to a tax credit for the year in respect of the person calculated using the formula, F – G in which, “F” is the individual’s tax credit that would be determined for the year in respect of the person under subsection (5) or (6), as the case may be, if paragraph 118 (4) (c) of the Federal Act did not apply for the purposes of subsection 118 (1) of that Act, and “G” is the individual’s tax credit determined for the year in respect of the person under subsection (4). 2007, c. 11, Sched. A, s. 9 (7); 2017, c. 34, Sched. 40, s. 2 (4). Additional tax credit for infirm dependant, 2017 and subsequent taxation years (7.1) If an individual is entitled to a deduction under paragraphs 118 (1) (b) and (e) of the Federal Act for a taxation year ending after December 31, 2016 in respect of a person, the individual is entitled to a tax credit for the year in respect of the person calculated using the formula, F.1 −
G.1 in which, “F.1”  is the individual’s tax credit that would be determined for the year in respect of the person under subsection (6.1), if paragraph 118 (4) (c) of the Federal Act did not apply for the purposes of subsection 118 (1) of that Act, and “G.1” is the individual’s tax credit determined for the year in respect of the person under subsection (4). 2017, c. 34, Sched. 40, s. 2 (5). Age tax credit (8) If an individual is entitled to a deduction under subsection 118 (2) of the Federal Act for a taxation year, the individual is entitled to an age tax credit for the year calculated using the formula, A × ($4,336 – H) in which, “A” is the lowest tax rate for the year, and “H” is 15 per cent of the amount, if any, by which the individual’s income for the year would exceed $32,280 if no amount were included in his or her income in respect of a gain from a disposition of property to which section 79 of the Federal Act applies and if no amount were deductible under paragraph 20 (1) (ww) of that Act. 2009, c. 18, Sched. 28, s. 4 (3); 2018, c. 8, Sched. 32, s. 1. Tax credit for EI premiums and CPP / QPP contributions (9) If the individual is entitled to a deduction under section 118.7 of the Federal Act for a taxation year, the individual is entitled to a tax credit for the year in respect of any premiums under the Employment Insurance Act (Canada) and any contributions under the Canada Pension Plan, or under a provincial pension plan defined in section 3 of that Act, equal to the amount that would be determined in respect of the individual for the year under section 118.7 of the Federal Act if the reference in that section to the appropriate percentage were read as a reference to the lowest tax rate.  2007, c. 11, Sched. A, s. 9 (9). Pension tax credit (10) If an individual is entitled to a deduction under subsection 118 (3) of the Federal Act for a taxation year, the individual is entitled to a pension tax credit for the year calculated using the formula, A × I in which, “A” is the lowest tax rate for the year, and “I” is the lesser of $1,228 and the sum of, (a) the amount of the individual’s eligible pension income for the year for the purposes of subsection 118 (3) of the Federal Act, (b) for a taxation year ending after December 31, 2014 and before April 1, 2019, the amount described in subparagraph (b) (ii) of the description of “B” in subsection 118 (3) of the Federal Act, and (c) for a taxation year ending after March 31, 2019, the amounts described in subparagraphs (b) (ii) and (iii) of the description of “B” in subsection 118 (3) of the Federal Act. 2007, c. 11, Sched. A, s. 9 (10); 2009, c. 18, Sched. 28, s. 4 (4); 2018, c. 17, Sched. 42, s. 1 (1). Adoption expense tax credit (11) If an individual is entitled to a deduction under subsection 118.01 (2) of the Federal Act for a taxation year, the individual is entitled to a tax credit for the year for adoption expenses in respect of an eligible child calculated using the formula, A × J in which, “A” is the lowest tax rate for the year, and “J” is the lesser of, (a) $10,835, and (b) the amount calculated using the formula, K – L in which, “K” is the total of all eligible adoption expenses in respect of the eligible child included in computing a deduction under subsection 118.01 (2) of the Federal Act for the year, and “L” is the sum of all amounts each of which is the amount of a reimbursement or another form of assistance, other than an amount that is included in computing the individual’s income and that is not deductible in computing the individual’s taxable income, that any individual is or was entitled to receive in respect of an amount included in computing the amount of “K”. 2007, c. 11, Sched. A, s. 9 (11); 2009, c. 18, Sched. 28, s. 4 (5). Mental or physical impairment tax credit (12) If an individual is entitled to a deduction under subsection 118.3 (1) of the Federal Act for a taxation year, the individual is entitled to a tax credit for the year in respect of a mental or physical impairment calculated using the formula, A × ($7,175 + M) in which, “A” is the lowest tax rate for the year, and “M” is, (a) if the individual has not reached 18 years of age by the end of the taxation year, the amount, if any, by which $4,185 exceeds the amount, if any, by which the sum of all amounts each of which is an amount paid in the year for the care or supervision of the individual that is included in computing a deduction for a taxation year under section 63, 64 or 118.2 of the Federal Act exceeds $2,451, or (b) in any other case, nil. 2009, c. 18, Sched. 28, s. 4 (6). Tax credit for dependant with a mental or physical impairment (13) If an individual is entitled to a deduction under subsection 118.3 (2) of the Federal Act for a taxation year in respect of a dependant who has a mental or physical impairment, the individual is entitled to a tax credit for the year in respect of that dependant in the amount, if any, by which “N” exceeds “P” where, “N” is the amount the dependant is entitled to deduct for the year under subsection (12), and “P” is the amount, if any, by which the dependant’s tax payable for the year under Division B, if that amount were determined without reference to section 19.2 and no amount were deducted under that Division, exceeds the sum of the tax credits to which the dependant is entitled for the year under subsections (2), (3), (4), (5), (6), (6.1), (7), (7.1), (8), (9) and (10). 2007, c. 11, Sched. A, s. 9 (13); 2017, c. 34, Sched. 40, s. 2 (6); 2018, c. 17, Sched. 42, s. 1 (2). Tax credit for unused tuition and education tax credits (14) An individual is entitled to a tax credit for the year in respect of unused tuition and education tax credits equal to the lesser of, (a) the amount, if any, by which the individual’s basic personal income tax for the year exceeds the sum of the tax credits to which the individual is entitled for the year under subsections (2), (3), (4), (5), (6), (6.1), (7), (7.1), (8), (9), (10), (11), (12) and (13); and (b) the amount of the individual’s unused tuition and education tax credits at the end of the preceding taxation year calculated using the formula, Q + (R – S ) – (T + U) in which, “Q” is the amount of the individual’s unused tuition and education tax credits at the end of the taxation year ending immediately before the preceding taxation year, as determined under this clause or under subsection 4.0.1 (14) of the former Act, as the case may be, “R” is the sum of the individual’s tuition tax credit and education tax credit for the preceding taxation year, as determined under subsections (15) and (16) or under subsections 4.0.1 (17) and (18) of the former Act, as the case may be, “S” is the lesser of “R” and the amount, if any, by which the individual’s basic personal income tax for the preceding taxation year exceeds the sum of the tax credits to which the individual is entitled for that year, (a) under this subsection and subsections (2), (3), (4), (5), (6), (7), (8), (9), (10), (11), (12) and (13), if that taxation year ended after December 31, 2008, or (b) under paragraphs 1 to 12 of subsection 4 (3.1) of the former Act, in any other case, “T” is the amount that may be deducted under this subsection or paragraph 12 of subsection 4 (3.1) of the former Act, as the case may be, for the preceding taxation year, and “U” is the sum of the tuition and education tax credits transferred for the preceding taxation year by the individual to the individual’s spouse, common-law partner, parent or grandparent. 2007, c. 11, Sched. A, s. 9 (14); 2016, c. 37, Sched. 25, s. 2 (1); 2017, c. 34, Sched. 40, s. 2 (7); 2021, c. 4, Sched. 11, s. 37 (2). Same, taxation years ending after 2017 (14.1) Despite subsection (14), if an individual was not resident in Ontario on December 31, 2017, the amount of the individual’s tax credit for a taxation year that ends after December 31, 2017 in respect of unused tuition and education tax credits is nil. 2016, c. 37, Sched. 25, s. 2 (2); 2021, c. 40, Sched. 21, s. 2. Unused tuition and education tax credits, taxation years ending after 2021 (14.2) Despite subsection (14), for a taxation year ending after December 31, 2021, if an individual was not resident in Ontario on the last day of the year, the amount of the individual’s tax credit for the year in respect of unused tuition and education tax credits is nil. 2023, c. 8, Sched. 9, s. 2. Tuition tax credit (15) If an individual is entitled to a deduction under subsection 118.5 (1) of the Federal Act for a taxation year ending before January 1, 2018, the individual is entitled to a tuition tax credit for the year equal to the amount that would be determined in respect of the individual for the year under subsection 118.5 (1) of the Federal Act as if, (a) references to “the appropriate percentage” in that subsection were read as references to “the lowest tax rate”; (b) references to “any fees for the individual’s tuition paid in respect of the year” in that subsection were read as references to “any fees for the individual’s tuition paid in respect of the portion of the year that ends before September 5, 2017”; and (c) the reference to “in the year” in paragraph (d) of the subsection were read as “in the year, but before September 5, 2017,”. 2016, c. 5, Sched. 28, s. 2 (2). Education tax credit (16) If an individual is a qualifying student, as defined in subsection 118.6 (1) of the Federal Act, in respect of a month in a taxation year that ends before January 1, 2018, the individual is entitled to an education tax credit for the year calculated using the formula, A × (V + W) in which, “A” is the lowest tax rate for the year, “V” is the amount calculated by multiplying $478 by the number of months that are in the taxation year and that end before September 1, 2017 during which the individual is enrolled as a full-time student in a qualifying educational program at a designated educational institution for the purposes of section 118.6 of the Federal Act, and “W” is the amount calculated by multiplying $143 by the number of months that are in the taxation year and that end before September 1, 2017, other than months described in the definition of “V”, in which the individual is enrolled at a designated educational institution in a specified educational program, for the purposes of section 118.6 of the Federal Act, that provides that each student in the program spend not less than 12 hours in the month on courses in the program. 2007, c. 11, Sched. A, s. 9 (16); 2009, c. 18, Sched. 28, s. 4 (7); 2016, c. 5, Sched. 28, s. 2 (3-5); 2016, c. 37, Sched. 25, s. 2 (3). Transfer of tax credits from a spouse or common-law partner (17) If an individual is entitled to a deduction under section 118.8 of the Federal Act for a taxation year, the individual is entitled to a tax credit for the year in respect of a transfer of tax credits from his or her spouse or common-law partner calculated using the formula, X + Y – Z in which, “X” is the amount, if any, calculated under subsection (19) for the year, “Y” is the sum of the tax credits that the spouse or common-law partner is entitled to deduct for the year under subsections (8), (10) and (12), and “Z” is the amount, if any, by which “AA” exceeds “BB” where, “AA” is the amount, if any, by which the tax payable of the spouse or common-law partner for the year under Division B, if that amount were determined without reference to section 19.2 and no amount were deducted under that Division, exceeds the sum of the tax credits the spouse or common-law partner is entitled to deduct for the year under subsections (2), (9), (11) and (14), and “BB” is the lesser of, (a) the sum of the tuition tax credit and the education tax credit that the spouse or common-law partner is entitled to deduct for the year under subsections (15) and (16), and (b) the amount, if any, by which the tax payable of the spouse or common-law partner for the year under Division B, if that amount were determined without reference to section 19.2 and no amount were deducted under that Division, exceeds the sum of the tax credits the spouse or common-law partner is entitled to deduct for the year under subsections (2), (3), (4), (5), (6), (6.1), (7), (7.1), (8), (9), (10), (11), (12), (13) and (14). 2007, c. 11, Sched. A, s. 9 (17); 2017, c. 34, Sched. 40, s. 2 (8); 2018, c. 17, Sched. 42, s. 1 (3, 4); 2020, c. 36, Sched. 43, s. 1 (1). Transfer of tuition and education tax credits from a child or grandchild (18) If an individual is entitled to a deduction under section 118.9 of the Federal Act for a taxation year, the individual is entitled to a tax credit for the year in respect of a transfer of tuition and education tax credits from a child or grandchild in the amount calculated under subsection (19).  2007, c. 11, Sched. A, s. 9 (18). Calculation of transferred tuition and education tax credits (19) For the purposes of subsection (17) or (18), the amount of tuition and education tax credits transferred for a taxation year by a person to an individual is calculated using the formula, CC – DD in which, “CC”  is the lesser of, (a) $6,141 multiplied by the lowest tax rate for the year, and (b) the sum of the tuition tax credit and the education tax credit that the person transferring the tax credits is entitled to deduct for the year under subsections (15) and (16), and “DD” is the amount, if any, by which the basic personal income tax of the person transferring the tax credits exceeds the sum of the tax credits the person is entitled to deduct for the year under subsections (2), (3), (4), (5), (6), (6.1), (7), (7.1), (8), (9), (10), (11), (12), (13) and (14). 2007, c. 11, Sched. A, s. 9 (19); 2009, c. 18, Sched. 28, s. 4 (8); 2017, c. 34, Sched. 40, s. 2 (9). Medical expense tax credit (20) If an individual is entitled to a deduction under subsection 118.2 (1) of the Federal Act for a taxation year, the individual is entitled to a tax credit for the year for medical expenses calculated using the formula, A × [(EE – FF) + GG] in which, “A” is the lowest tax rate for the year, “EE”  is the sum of the individual’s medical expenses in respect of the individual, the individual’s spouse or common-law partner or the individual’s child who has not reached 18 years of age by the end of the taxation year, that are included in determining the individual’s medical expense credit for the year under subsection 118.2 (1) of the Federal Act, “FF” is the lesser of $2,010 and 3 per cent of the individual’s income for the year, and “GG” is the sum of all amounts each of which, (a) is in respect of a dependant of the individual, within the meaning assigned by subsection 118 (6) of the Federal Act, other than a child of the individual who has not reached 18 years of age by the end of the year, and (b) is the lesser of $10,835 and the amount that would be determined in respect of the dependant by the formula “E – F” in subsection 118.2 (1) of the Federal Act, if the dollar amount set out in the description of “FF” in this subsection were substituted for the dollar amount set out in the description of “F” in subsection 118.2 (1) of the Federal Act. 2007, c. 11, Sched. A, s. 9 (20); 2009, c. 18, Sched. 28, s. 4 (9, 10). Charitable donation tax credit (21) If an individual is entitled to a deduction under subsection 118.1 (3) of the Federal Act for a taxation year and deducts an amount under that subsection, the individual is entitled to a tax credit for the year for charitable and other gifts calculated using the formula, (A × HH) + [II × (JJ – HH)] in which, “A” is the lowest tax rate for the year, “HH” is the lesser of $200 and that part of the individual’s total gifts for the year under section 118.1 of the Federal Act that was used to determine the amount deducted by the individual for the year under subsection 118.1 (3) of that Act, “II” is, (a) 17.41 per cent, if the individual is a trust to which subsection 7.1 (1) or (2) applies, or (b) 11.16 per cent in any other case, and “JJ” is that part of the individual’s total gifts for the year under section 118.1 of the Federal Act that was used to determine the amount deducted by the individual for the year under subsection 118.1 (3) of the Federal Act. 2008, c. 7, Sched. S, s. 2; 2012, c. 9, s. 3; 2015, c. 20, Sched. 40, s. 6. Student loan interest tax credit (22) If an individual is entitled to a deduction under section 118.62 of the Federal Act for a taxation year, the individual is entitled to a tax credit for the year for interest on a student loan equal to the amount that would be determined in respect of the individual for the year under section 118.62 of the Federal Act if the reference in that section to the appropriate percentage were read as a reference to the lowest tax rate.  2007, c. 11, Sched. A, s. 9 (22). Interpretation, subs. (17) (23) For a taxation year ending before January 1, 2020, the reference to “subsections (2), (9) and (14)” in the definition of “AA” in subsection (17) is deemed to have referred to “subsections (2), (9), (11) and (14)”. 2020, c. 36, Sched. 43, s. 1 (2). Section Amendments with date in force (d/m/y) 2008, c. 7, Sched. S, s. 2 - 01/01/2009 2009, c. 18, Sched. 28, s. 4 (1-10) - 01/01/2009 2012, c. 9, s. 3
- 01/01/2012 2015, c. 20, Sched. 40, s. 6 - 01/01/2016 2016, c. 5, Sched. 28, s. 2 (1-5) - 19/04/2016; 2016, c. 37, Sched. 25, s. 2 (1-3) - 01/01/2017 2017, c. 34, Sched. 40, s. 2 (1-9) - 14/12/2017 2018, c. 8, Sched. 32, s. 1 - 08/05/2018; 2018, c. 17, Sched. 42, s. 1 (1) - 06/12/2018; 2018, c. 17, Sched. 42, s. 1 (2-4) - 01/01/2018 2020, c. 36, Sched. 43, s. 1 (1) - 01/01/2020; 2020, c. 36, Sched. 43, s. 1 (2) - 08/12/2020 2021, c. 4, Sched. 11, s. 37 (2) - 19/04/2021; 2021, c. 40, Sched. 21, s. 2 - 01/01/2018 2023, c. 8, Sched. 9, s. 2 - 01/01/2022