5006-D (Page 1 of 3) 2025 Worksheet ON428 Use this worksheet to calculate the amounts to enter on your Form ON428, Ontario Tax. Keep this worksheet for your records. Do not attach it to your return. Line 58080 - Age amount (if you were born in 1960 or earlier) If the amount from line 23600 of your return is: - $46,330 or less, enter $6,223 on line 58080 of your Form ON428 - $87,817 or more, enter "0" on line 58080 of your Form ON428 Otherwise, complete the calculation below. Line 1: Maximum amount 6,223.00 Line 2: Amount from line 23600 of your return ^ Line 3: Income threshold 46,330.00 Line 4: Line 2 minus line 3 (if negative, enter "0") = ^ Line 5: Applicable rate 15% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: Line 1 minus line 6 (if negative, enter "0") Enter this amount on line 58080 of your Form ON428. = ^ Line 58185 - Ontario caregiver amount Complete one column for each dependant. If you have more than three dependants, use a separate sheet of paper. *** Transcriber's Note: In print, the following table is set-up as three columns. Column 1: Dependant 1; Column 2: Dependant 2; Column 3: Dependant 3. *** Line 1: Base amount Dependant 1 26,562.00 Dependant 2 26,562.00 Dependant 3 26,562.00 Line 2: Dependant's net income from line 23600 of their return Dependant 1 ^ Dependant 2 ^ Dependant 3 ^ Line 3: Line 1 minus line 2 (if negative, enter "0") (maximum $6,008 per dependant) Dependant 1 = ^ Dependant 2 = ^ Dependant 3 = ^ Line 4: Amount claimed for this dependant on line 58160 of your Form ON428, if any Dependant 1 ^ Dependant 2 ^ Dependant 3 ^ Line 5: Allowable amount for this dependant: line 3 minus line 4 (if negative, enter "0") Dependant 1 = ^ Dependant 2 = ^ Dependant 3 = ^ Line 6: Add the amounts from line 5 of columns 1, 2, and 3 (and others, if any). Enter this amount on line 58185 of your Form ON428. ^ Line 58440 - Disability amount for self Complete the following calculation if you were under 18 years of age on December 31, 2025. Line 1: Base amount 10,298.00 Line 2: Maximum amount 6,007.00 Line 3: Total child care and attendant care expenses for you, claimed by you or another person ^ Line 4: Threshold for child and attendant care expenses 3,518.00 Line 5: Line 3 minus line 4 (if negative, enter "0") = ^ Line 6: Line 2 minus line 5 (if negative, enter "0") = ^ Line 7: Line 1 plus line 6 Enter this amount on line 58440 of your Form ON428. (maximum $16,305) = ^ 5006-D (Page 2 of 3) Line 58480 - Disability amount transferred from a dependant Complete this calculation for each dependant. If you have more than one dependant, use a separate sheet of paper. Note: If you and your dependant were not residents of the same province or territory at the end of the year, special rules may apply. For more information, call the Canada Revenue Agency at 1-800-959-8281. Line 1: Base amount 10,298.00 If the dependant was under 18 years of age on December 31, 2025, complete lines 2 to 12. If the dependant was18 years of age or older, enter "0" on line 6 and continue on line 7. Line 2: Maximum amount 6,007.00 Line 3: Total child care and attendant care expenses for this dependant claimed by you or another person ^ Line 4: Threshold for child and attendant care expenses 3,518.00 Line 5: Line 3 minus line 4 (if negative, enter "0") = ^ Line 6: Line 2 minus line 5 (if negative, enter "0") = ^ Line 7: Line 1 plus line 6 (maximum $16,305) = ^ Line 8: Enter the amount from line 28 of the dependant's Form ON428. ^ Line 9: Line 7 plus line 8 = ^ Line 10: Dependant's taxable income from line 26000 of their return ^ Line 11: Line 9 minus line 10 (if negative, enter "0") = ^ Line 12: Enter whichever is less: amount from line 7 or line 11. Allowable amount for this dependant ^ Enter the total of allowable amounts claimed for all dependants on line 58480 of your Form ON428. Line 58729 - Allowable amount of medical expenses for other dependants Complete one column for each dependant. If you have more than three dependants, use a separate sheet of paper. *** Transcriber's Note: In print, the following table is set-up as three columns. Column 1: Dependant 1; Column 2: Dependant 2; Column 3: Dependant 3. *** Line 1: Medical expenses for other dependant Dependant 1 ^ Dependant 2 ^ Dependant 3 ^ Line 2: Enter the amount from line 40 of the dependant's Form ON428. Dependant 1 ^ Dependant 2 ^ Dependant 3 ^ Line 3: Line 1 minus line 2 (if negative, enter "0") (maximum $15,551 per dependant) Dependant 1 = ^ Dependant 2 = ^ Dependant 3 = ^ Line 4: Add the amounts from line 3 of columns 1, 2, and 3 (and others, if any). Enter this amount on line 58729 of your Form ON428. ^ Line 61520 - Ontario dividend tax credit Line A: Amount from line 12000 of your return ^ Line 1: Amount from line 12010 of your return Line B ^ multiplied by 2.9863% = ^ Line 2: Amount A minus amount B Line C = ^ multiplied by 10% = ^ Line 3: Line 1 plus line 2 Enter this amount on line 61520 of your Form ON428. = ^ 5006-D (Page 3 of 3) Line 72 - Ontario additional tax for minimum tax purposes Complete this calculation if you entered an amount on line 11 of Part 5 of your Form T691. Ontario basic additional tax: Line 1: Amount from line 11 of Part 5 of your Form T691 ^ multiplied by 24.63% = ^ Ontario surtax on additional tax: Line 2: Amount from line 65 of your Form ON428 ^ Line 3: Line 1 plus line 2 = ^ If the amount on line 3 is more than $5,710, complete lines 4 to 9. If not, enter the amount from line 1 on line 72 of your Form ON428. Line 4: (Line 3 ^ Minus $5,710) multiplied by 20% (if negative, enter "0") = ^ Line 5: (Line 3 ^ Minus $7,307) multiplied by 36% (if negative, enter "0") = ^ Line 6: Line 4 plus line 5 = ^ Line 7: Amount from line 68 of your Form ON428 ^ Line 8: Line 6 minus line 7 = ^ Line 9: Line 1 plus line 8 Enter this amount on line 72 of your Form ON428. = ^