Step 1 - Ontario non-refundable tax credits

Step 1 - Ontario non-refundable tax credits

The rules for claiming the Ontario non-refundable tax credits are the same as for the corresponding federal non-refundable tax credits. However, the value and calculation of most Ontario non-refundable tax credits are different from the corresponding federal credits.

Newcomers to Canada and emigrants

If you prorated any of the amounts you claimed on lines 300 to 306, 315, 316, 318, 324, and 326 of your federal Schedule 1, you have to prorate the corresponding Ontario amounts on lines 5804 to 5820, 5840, 5844, 5848, 5860, and 5864.