Line 64 - Ontario additional tax for minimum tax purposes
If you need to pay federal minimum tax as calculated on Form T691, Alternative Minimum Tax, complete the calculation on line 64 of your Form ON428 to determine your Ontario additional tax for minimum tax purposes.
For more information about minimum tax, see your Federal income tax and benefit guide.
Ontario tax reduction
If you were a resident of Canada on January 1st, 2019 and a resident of Ontario on December 31, 2019, you may be able to claim an Ontario tax reduction.
Only one person can claim the reduction for a dependent child born in 2001 or later (line 68) or a dependant with a mental or physical impairment (line 69).
If you had a spouse or common-law partner on December 31, 2019, only the spouse or common-law partner with the higher net income from line 23600 of their return can claim the amounts on lines 68 and 69.
Note
Enter your marital status and your spouse's or common-law partner's information (including their net income, even if it is zero) in the "Identification and other information" section on page 1 of your return.
You cannot claim the tax reduction if you were subject to the Ontario additional tax for minimum tax purposes.
If you are preparing a return for a resident of Ontario who died in 2019, you can claim the tax reduction on their final return.
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