Line 1 - Ontario childcare access and relief from expenses tax credit
You may be able to claim this tax credit if you meet all of the following conditions:
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You were a resident of Ontario at the end of the year.
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You claimed an amount for child care expenses on line 21400 of your return for one or more eligible children.
If you are preparing a return for a resident of Ontario who died in 2019, you can claim the tax credit on their final return.
If you were bankrupt in 2019, you cannot claim the tax credit on your return for any tax year ending in 2019. However, if you were granted an absolute discharge from bankruptcy before the end of 2019, the tax credit may be claimed on the post-bankruptcy return filed for the tax year ending December 31, 2019.
How to claim this credit
Complete Schedule ON479-A, Childcare Access and Relief from Expenses Tax Credit. Enter the tax credit on line 1 of your Form ON479.
Supporting documents
If you are filing electronically, keep your documents in case we ask to see them later.
If you are filing a paper return, attach your completed Schedule ON479-A. Keep your other documents in case we ask to see them later.
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