Ontario Tax Reduction
Lower income Ontarians may be able to reduce or eliminate their Ontario income tax. How? By claiming the Ontario tax reduction on your annual income tax return.
Can I claim the Ontario tax reduction?
The answer is yes if you:
- were an Ontario resident on December 31 of the tax year
- filed an income tax return
- are subject to Ontario income tax.
You can also claim a reduction for:
- your dependent children age 18 years or under for whom you received the federal Child Tax Benefit
- disabled or infirm dependants of any age
- a child who died during the tax year for whom you received the federal Child Tax Benefit.
Tip: If you claim a person as a dependent for federal income tax purposes, they also qualify for the Ontario tax reduction.
How much tax can I save?
The amount of your Ontario tax reduction depends on:
- the number of dependents in your family
- their ages
- other deductions or credits you may be able to claim.
How to apply
- Complete the ON428 Ontario Tax form included with your federal income tax return.
- Send the form with your completed tax return to the Canada Revenue Agency. You do not need to include documents to support your claim for the Ontario Tax Reduction.


