Step 7 - Ontario health premium
If you were a resident of Ontario at the end of the year, and your taxable income (line 260 of your return) is more than $20,000, you have to pay the Ontario health premium (OHP). The OHP you pay is based on your taxable income.
Complete the chart on Form ON428 to calculate your OHP.
The OHP is part of Ontario income tax and is included in your total income tax payable for the year.
Notes
If you are preparing a return for a resident of Ontario who died in
2016, the OHP is payable on the deceased person's final return if
the taxable income (line 260 of the return) is more than
$20,000.
If you were bankrupt at any time in 2016, the OHP is payable if the total of taxable incomes from all returns (pre-bankruptcy, in-bankruptcy, and post-bankruptcy) for the year January 1, 2016, to December 31, 2016, is more than $20,000.
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