5006-C (Page 1 of 4) Protected B when completed 2025 Form ON428 Ontario Tax For more information about this form, go to canada.ca/on-tax-info. Part A - Ontario tax on taxable income Line 1: Enter your taxable income from line 26000 of your return. ^ Use the amount from line 1 to complete the appropriate column below. *** Transcriber's Note: Use the amount from column 1 if the amount on line 1 is $52,886 or less. Use the amount from column 2 if the amount on line 1 is more than $52,886 but not more than $105,775. Use the amount from column 3 if the amount on line 1 is more than $105,775 but not more than $150,000. Use the amount from column 4 if the amount on line 1 is more than $150,000 but not more than $220,000. Use the amount from column 5 if the amount on line 1 is more than $220,000 *** Column 1: Line 1 is $52,886 or less Line 2: Amount from line 1 ^ Line 3: 0.00 Line 4: Line 2 minus line 3 (cannot be negative) = ^ Line 5: Rate 5.05% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 0.00 Line 8: Line 6 plus line 7 Ontario tax on taxable income = ^ Column 2: Line 1 is more than $52,886 but not more than $105,775 Line 2: Amount from line 1 ^ Line 3: 52,886.00 Line 4: Line 2 minus line 3 (cannot be negative) = ^ Line 5: Rate 9.15% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 2,670.74 Line 8: Line 6 plus line 7 Ontario tax on taxable income = ^ Column 3: Line 1 is more than $105,775 but not more than $150,000 Line 2: Amount from line 1 ^ Line 3: 105,775.00 Line 4: Line 2 minus line 3 (cannot be negative) = ^ Line 5: Rate 11.16% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 7,510.09 Line 8: Line 6 plus line 7 Ontario tax on taxable income = ^ Column 4: Line 1 is more than $150,000 but not more than $220,000 Line 2: Amount from line 1 ^ Line 3: 150,000.00 Line 4: Line 2 minus line 3 (cannot be negative) = ^ Line 5: Rate 12.16% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 12,445.60 Line 8: Line 6 plus line 7 Ontario tax on taxable income = ^ Column 5: Line 1 is more than $220,000 Line 2: Amount from line 1 ^ Line 3: 220,000.00 Line 4: Line 2 minus line 3 (cannot be negative) = ^ Line 5: Rate 13.16% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 20,957.60 Line 8: Line 6 plus line 7 Ontario tax on taxable income = ^ Enter the amount from line 8 on line 51 and continue at line 9. Part B - Ontario non-refundable tax credits Line 56050: Internal use Line 9 and line 58040: Basic personal amount Claim $12,747 ^ Line 10 and line 58080: Age amount (if you were born in 1960 or earlier) (use Worksheet ON428) (maximum $6,223) ^ Spouse or common-law partner amount: Line 11: Base amount 11,905.00 Line 12: Your spouse's or common-law partner's net income from line 23600 of their return ^ Line 13 and line 58120: Line 11 minus line 12 (if negative, enter "0") (maximum $10,823) = ^ Amount for an eligible dependant: Line 14: Base amount 11,905.00 Line 15: Your eligible dependant's net income from line 23600 of their return ^ Line 16 and line 58160: Line 14 minus line 15 (if negative, enter "0") (maximum $10,823) = ^ Line 17 and line 58185: Ontario caregiver amount (use Worksheet ON428) ^ Line 18: Add lines 9, 10, 13, 16, and 17. = ^ CPP or QPP contributions: Line 19 and line 58240: Amount from line 30800 of your return ^ Line 20 and line 58280: Amount from line 31000 of your return ^ Employment insurance premiums: Line 21 and line 58300: Amount from line 31200 of your return ^ Line 22 and line 58305: Amount from line 31217 of your return ^ Line 23 and line 58330: Adoption expenses ^ Line 24: Add lines 19 to 23. = ^ Line 25: Line 18 plus line 24 = ^ 5006-C (Page 2 of 4) Part B - Ontario non-refundable tax credits (continued) Line 26: Amount from line 25 of the previous page ^ Line 27 and line 58360: Pension income amount (maximum $1,762) ^ Line 28: Line 26 plus line 27 = ^ Line 29 and line 58440: Disability amount for self (claim $10,298 or, if you were under 18 years of age, use Worksheet ON428) ^ Line 30 and line 58480: Disability amount transferred from a dependant (use Worksheet ON428) ^ Line 31: Add lines 28 to 30. = ^ Line 32 and line 58520: Interest paid on your student loans (amount from line 31900 of your return) ^ Line 33 and line 58560: Your unused tuition and education amounts (attach Schedule ON(S11)) ^ Line 34 and line 58640: Amounts transferred from your spouse or common-law partner (attach Schedule ON(S2)) ^ Line 35: Add lines 31 to 34. = ^ Medical expenses: Line 36 and line 58689: See line 58689 at canada.ca/on-tax-info for maximum allowable amounts for attendant care, an adapted van, and moving expenses. ^ Line 37: Amount from line 23600 of your return ^ Line 38: Applicable rate 3% Line 39: Line 37 multiplied by the percentage from line 38 = ^ Line 40: Enter whichever is less: $2,885 or the amount on line 39. ^ Line 41: Line 36 minus line 40 (if negative, enter "0") = ^ Line 42 and line 58729: Allowable amount of medical expenses for other dependants (use Worksheet ON428) ^ Line 43 and line 58769: Line 41 plus line 42 = ^ Line 44 and line 58800: Line 35 plus line 43 = ^ Line 45: Ontario non-refundable tax credit rate 5.05% Line 46 and line 58840: Line 44 multiplied by the percentage from line 45 = ^ Donations and gifts: Line 47: Amount from line 13 of your federal Schedule 9 ^ multiplied by 5.05% = ^ Line 48: Amount from line 14 of your federal Schedule 9 = ^ multiplied by 11.16% = ^ Line 49 and line 58969: Line 47 plus line 48 = ^ Line 50 and line 61500: Line 46 plus line 49 Enter this amount on line 52. Ontario non-refundable tax credits = ^ Part C - Ontario tax Line 51: Ontario tax on taxable income from line 8 ^ Line 52: Ontario non-refundable tax credits from line 50 ^ Line 53: Line 51 minus line 52 (if negative, enter "0") = ^ Line 54 and line 61510: Ontario tax on split income (complete Form T1206) ^ Line 55: Line 53 plus line 54 = ^ Ontario minimum tax carryover: Line 56: Enter the amount from line 53 above. ^ Line 57 and line and line 61520: Ontario dividend tax credit (use Worksheet ON428) ^ Line 58: Line 56 minus line 57 (if negative, enter "0") = ^ Line 59: Amount from line 40427 of your return ^ multiplied by 24.63% = ^ Line 60 and line 61540: Enter whichever is less: amount from line 58 or line 59. ^ Line 61: Line 55 minus line 60 (if negative, enter "0") = ^ 5006-C (Page 3 of 4) Part C - Ontario tax (continued) Line 62: Amount from line 61 of the previous page ^ Ontario surtax: Line 63: Amount from line 62 ^ Line 64: Ontario tax on split income from line 54 ^ Line 65: Line 63 minus line 64 (if negative, enter "0") = ^ Complete lines 66 to 68 if the amount on line 65 is more than $5,710. If the amount is less than $5,710, enter "0" on line 68 and continue on line 69. Line 66: (Line 65 ^ minus $5,710) multiplied by 20% (if negative, enter "0") = ^ Line 67: (Line 65 ^ minus $7,307) multiplied by 36% (if negative, enter "0") = ^ Line 68: Line 66 plus line 67 = ^ Line 69: Line 62 plus line 68 = ^ Line 70: Ontario dividend tax credit from line 57 ^ Line 71: Line 69 minus line 70 (if negative, enter "0") = ^ Ontario additional tax for minimum tax purposes: Line 72: If you entered an amount on line 11 of Part 5 of Form T691, use Worksheet ON428 to calculate your additional tax for minimum tax purposes. ^ Line 73: Line 71 plus line 72 = ^ Ontario tax reduction Enter "0" on line 80 if any of the following applies to you: - You were not a resident of Canada at the beginning of the year - You were not a resident of Ontario on December 31, 2025 - There is an amount on line 72 - You were bankrupt at any time in 2025 - Your return is filed for you by a trustee in bankruptcy - You are choosing not to claim an Ontario tax reduction If none of the above applies to you, complete lines 74 to 80 to calculate your Ontario tax reduction. Line 74: Basic reduction 294.00 If you had a spouse or common-law partner on December 31, 2025, only the individual with the higher net income can claim the amounts on lines 75 and 76. Reduction for dependent children born in 2007 or later: Line 75 and line 60969: Number of dependent children ^ multiplied by $544 = ^ Reduction for dependants with a mental or physical impairment: Line 76 and line 60970: Number of dependants ^ multiplied by $544 = ^ Line 77: Add lines 74 to 76. = ^ Line 78: Amount from line 77 above ^ multiplied by 2 = ^ Line 79: Amount from line 73 above ^ Line 80: Line 78 minus line 79 (if negative, enter "0") Ontario tax reduction = ^ Line 81: Line 73 minus line 80 (if negative, enter "0") = ^ Line 82: Provincial foreign tax credit (complete Form T2036) ^ Line 83: Line 81 minus line 82 (if negative, enter "0") = ^ 5006-C (Page 4 of 4) Part C - Ontario tax (continued) Line 84: Amount from line 83 of the previous page ^ Line 85 and line 62140: Low-income individuals and families tax (LIFT) credit (complete Schedule ON428-A) ^ Line 86: Line 84 minus line 85 (if negative, enter "0") = ^ Community food program donation tax credit for farmers: Line 87 and line 62150: Enter the amount of qualifying donations that have also been claimed as a charitable donation. ^ multiplied by 25% = ^ Line 88: Line 86 minus line 87 (if negative, enter "0") = ^ Line 89: Ontario health premium (complete the chart below) ^ Line 90: Line 88 plus line 89 Enter this amount on line 42800 of your return. Ontario tax = ^ Line 89 - Ontario health premium Line 1: Enter your taxable income from line 26000 of your return ^ Go to the line on the chart below that corresponds to your taxable income from line 1 to determine your Ontario health premium. Taxable income and Ontario health premium Row 1: Taxable Income $20,000 or less Ontario health premium: $0 Row 2: Taxable Income more than $20,000 but not more than $25,000 ^ minus $20,000 = ^ multiplied by 6% = ^ Row 3: Taxable Income more than $25,000 but not more than $36,000 Ontario health premium: $300 Row 4: Taxable Income more than $36,000 but not more than $38,500 ^ minus $36,000 = ^ multiplied by 6% = ^ plus $300 = ^ Row 5: Taxable Income more than $38,500 but not more than $48,000 Ontario health premium: $450 Row 6: Taxable Income more than $48,000 but not more than $48,600 ^ minus $48,000 = ^ multiplied by 25% = ^ plus $450 = ^ Row 7: Taxable Income more than $48,600 but not more than $72,000 Ontario health premium: $600 Row 8: Taxable Income more than $72,000 but not more than $72,600 ^ minus $72,000 = ^ multiplied by 25% = ^ plus $600 = ^ Row 9: Taxable Income more than $72,600 but not more than $200,000 Ontario health premium: $750 Row 10: Taxable Income more than $200,000 but not more than $200,600 ^ minus $200,000 = ^ multiplied by 25% = ^ plus $750 = ^ Row 11: Taxable Income more than $200,600 Ontario health premium: $900 Enter the result on line 89 above. See the privacy notice on your return.