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Ontario tax credits come in two kinds. Some cut the Ontario tax you owe, like the basic personal amount and the LIFT credit. Others, like the Ontario Trillium Benefit, are payments the province sends you when your income is low to moderate. You get both kinds through the same return you file for the CRA, so there’s no separate Ontario application for most of them.
Which Ontario tax credits are there?
Ontario.ca lists the ones below for people who aren’t seniors. Most are claimed on the return, and a few need a second form.
| Credit or benefit | What Ontario says it does | How you get it |
|---|---|---|
| Ontario Tax Reduction | May reduce or eliminate your Ontario income tax | Claim on return |
| Low-income Workers Tax Credit (LIFT) | Income tax relief for low income workers | Claim on return |
| Dividend Tax Credit | Lower tax on dividends from Canadian corporations | Claim on return |
| Fertility Treatment Tax Credit | Helps with medical costs of fertility treatment and surrogacy | Claim on return |
| Political Contribution Tax Credit | Credit on gifts to registered Ontario political groups | Claim on return |
| Energy and Property Tax Credit, Sales Tax Credit | Help with property tax, energy costs and sales tax | Paid through the Ontario Trillium Benefit |
For seniors the list adds a public transit credit, a property tax grant of up to $500 for homeowners aged 64 and over, and GAINS of up to $87 a month.
What is the basic personal amount in Ontario?
For 2026 we use $12,989 in our calculators, taken from the CRA’s payroll tables. Multiply by Ontario’s lowest rate of 5.05% and you get a credit of about $656 off your Ontario tax. Most other non-refundable credits follow the federal rules, according to the CRA, so if you qualify for the disability or medical amounts federally, you generally get an Ontario version too. The tax credits calculator works out the federal amounts only, so don’t add its result to an Ontario figure and call it done.
How does the Ontario Trillium Benefit work?
It’s one payment made up of the Ontario energy and property tax credit, the Northern Ontario energy credit and the Ontario sales tax credit. You need to qualify for at least one of them.
File your 2025 return to be considered for the benefit year that runs from July 2026 to June 2027. The sales tax credit is worked out for you. For the other two you also fill in form ON-BEN. Payments are usually the yearly amount divided by 12 and come on the 10th of each month. If your yearly total is over $500, you can ask for one lump sum in June 2027 instead, and the CRA’s Ontario Trillium Benefit questions and answers say you have to choose it when you first file your 2025 return, and by December 31, 2026.
Very small amounts can end up as nothing. The CRA’s calculation sheets for each part of the benefit show the cut-offs, so check them if your entitlement looks like a few bucks.
Take Priya, a single renter in Hamilton with a modest income. She files in March, ticks the boxes on ON-BEN for the energy and property credit, and starts seeing payments on the 10th of each month from July. If her yearly amount were over $500, she could instead have picked one payment in June 2027 on that same return. The catch is that the choice has to be made at filing time, not later.
What does LIFT give a low income worker?
The maximum credit you can receive is $875 or 5.05% of your employment income, whichever is lower.
Low-Income Workers Tax Credit, Ontario.ca, ontario.ca
The credit shrinks as income rises. Ontario says your own adjusted net income has to be below $50,000 and your adjusted family net income below $82,500. You claim it each year on your return, where it appears as the Low-income Individuals and Families Tax Credit, and the Schedule ON428-A feeds the result to your Ontario form. It can only cut Ontario tax, never the health premium. Ontario’s page doesn’t show a separate 2026 table, so read the current schedule when you file.
What does Ontario tax look like on $60,000?
Our income tax calculator shows federal tax of $6,193 and Ontario tax of $3,225 at $60,000 of income. That Ontario number holds a $600 health premium, so the credits and brackets part comes to about $2,625. Use the marginal tax rate calculator if you’re curious about the next dollar, and the tax refund calculator for what you might get back.
Ontario also adds a surtax once your basic Ontario tax passes $5,818 (20%) and again past $7,446 (36%). That’s one reason the rate on a higher salary climbs faster than the bracket table suggests. Most credits stop mattering long before you reach it.
What do people miss?
The big one is not applying. If you don’t file, or you skip ON-BEN, the energy and property credit doesn’t arrive. Next is forgetting that a spouse’s or a partner’s income can decide the amount. At tax time a lot of people with modest incomes assume they won’t qualify and never check.
Also, the credits above aren’t a full list. Amounts and income limits change from year to year, so treat the table as a map and read each Ontario.ca page before you count on the money.
The sources behind this page
The credit list and senior amounts come from Ontario.ca. Trillium Benefit rules and dates come from the CRA‘s Ontario Trillium Benefit page. Brackets, surtax and the basic personal amount come from the CRA’s 2026 payroll data, and LIFT from CRA and Ontario pages. This is an independent guide, separate from any government body.
Frequently asked questions
Do I need a separate form for the Ontario Trillium Benefit?
Yes for two parts. The sales tax credit is calculated from your return, but you complete form ON-BEN to apply for the energy and property tax credit and the Northern Ontario energy credit.
When are Trillium payments made?
Usually on the 10th of each month, from July 2026 to June 2027 for the 2026 benefit year. A lump sum option pays in June 2027.
What is the maximum LIFT credit?
The figures we found say the lesser of $875 and 5.05% of employment income. We couldn't find a 2026 edition, so check the current schedule.
Does the federal credits calculator include Ontario credits?
No. Our tax credits calculator is federal only.
Is there an Ontario credit for seniors?
Ontario.ca lists a seniors' public transit tax credit, a property tax grant of up to $500 for homeowners aged 64 and over, and GAINS of up to $87 a month.
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