Line 89 - Ontario health premium
Line 89 - Ontario health premium
You have to pay the Ontario health premium if both of the following conditions apply:
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You were a resident of Ontario at the end of the year
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Your taxable income on line 26000 of your return is more than $20,000
Complete the chart on Form ON428 to calculate your Ontario health premium. This premium is part of your Ontario income tax and is included in your total income tax payable for the year.
Notes
End of the year means any of the following dates:
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December 31, 2024, if you were a resident of Ontario on that date
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the date you left Canada if you emigrated in 2024
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the date of death for a resident of Ontario who died in 2024
If you are preparing a return for a resident of Ontario who died in 2024, the Ontario health premium is payable on their final return if their taxable income from line 26000 of their return is more than $20,000.
If you were bankrupt at any time in 2024, you have to pay the Ontario health premium if your total taxable income for the year from all returns (pre-bankruptcy, in-bankruptcy, and post-bankruptcy from January 1, 2024, to December 31, 2024) is more than $20,000.
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