5006-D1 2025 Worksheet ON479 Use this worksheet to calculate the amounts to enter on your Form ON479, Ontario Credits. Keep this worksheet for your records. Do not attach it to your return. Line 16 - Ontario political contribution tax credit Use the amount from line 63110 of your Form ON479 to complete the appropriate column below. *** Transcriber's Note: Line 63110 is $500.05 or less. Use the amount from column 2 if line 63110 is more than $500.05 but not more than $1,666.82. Use the amount from column 3 if line 63110 is more than $1,666.82. *** Column 1: Line 63110 is $500.05 or less Line 1: Enter your total political contributions from line 63110 of your Form ON479. ^ Line 2: 0.00 Line 3: Line 1 minus line 2 (cannot be negative) = ^ Line 4: Rate 75% Line 5: Line 3 multiplied by the percentage from line 4 = ^ Line 6: 0.00 Line 7: Line 5 plus line 6 Enter this amount on line 16 of your Form ON479. = ^ Column 2: Line 63110 is more than $500.05 but not more than $1,666.82 Line 1: Enter your total political contributions from line 63110 of your Form ON479. ^ Line 2: 500.05 Line 3: Line 1 minus line 2 (cannot be negative) = ^ Line 4: Rate 50% Line 5: Line 3 multiplied by the percentage from line 4 = ^ Line 6: 375.03 Line 7: Line 5 plus line 6 Enter this amount on line 16 of your Form ON479. = ^ Column 3: Line 63110 is more than $1,666.82 Line 1: Enter your total political contributions from line 63110 of your Form ON479. ^ Line 2: 1,666.82 Line 3: Line 1 minus line 2 (cannot be negative) = ^ Line 4: Rate 33.33% Line 5: Line 3 multiplied by the percentage from line 4 = ^ Line 6: 958.41 Line 7: Line 5 plus line 6 Enter this amount on line 16 of your Form ON479. = Line 20 - Ontario co-operative education tax credit If the total salaries and wages paid in the 2024 taxation year were more than $400,000 but less than $600,000, complete this chart for each qualifying work placement of each employed student. Line 1: Amount of eligible expenditures (Note 1) incurred in 2025 Line A ^ multiplied by 25% = ^ Line 2: 5% Line 3: Amount A multiplied by the percentage from line 2 = ^ Line 4: Total salaries and wages paid in the 2024 taxation year ^ Line 5: 400,000.00 Line 6: Line 4 minus line 5 (if negative, enter "0") = ^ Line 7: 200,000.00 Line 8: Line 6 divided by line 7 = ^ Line 9: 1.00 Line 10: Amount from line 8 above ^ Line 11: Line 9 minus line 10 (if negative, enter "0") = ^ Line 12: Line 3 multiplied by line 11 = ^ Line 13: Line 1 plus line 12 (maximum $3,000 per student) = ^ The maximum credit is $3,000 per student per qualifying work placement that ended in 2025. Enter the total amount claimed for all qualifying work placements on line 20 of your Form ON479. Note 1: You must reduce your eligible expenditures by the amount of government assistance you received, are entitled to receive, or may reasonably expect to receive, for the eligible expenditures.