5006-TC (Front) Protected B when completed Ontario Credits Form ON479 2025 You can claim these refundable tax credits even if you do not have to pay any tax. If the total of these credits is more than the amount of taxes you have to pay, you may get a refund for the difference. Complete the calculations that apply to you and attach a copy of this form to your paper return. For more information about these credits, go to canada.ca/on-tax-info. Ontario fertility treatment tax credit Line 1 and line 61268: Eligible medical expenses for fertility treatment ^ multiplied by 25% (maximum $5,000) = ^ Ontario childcare access and relief from expenses (CARE) tax credit Line 2 and line 63050: Complete Schedule ON479-A to calculate this amount. ^ Ontario seniors care at home tax credit Line 3: Medical expenses from line 58769 of your Form ON428 ^ Line 4: Allowable percentage 25% Line 5: Line 3 multiplied by the percentage from line 4 (maximum $1,500) = ^ Line 6: Your net income from line 23600 of your return ^ Line 7: Your spouse's or common-law partner's net income from line 23600 of their return (if applicable) ^ Line 8: Line 6 plus line 7 Family net income = ^ If your family's net income on line 8 is: - $35,000 or less, enter the result from line 5 on line 13 - more than $65,000, enter "0" on line 13 - Otherwise, complete the calculation below. Line 9: Base amount 35,000.00 Line 10: Line 8 minus line 9 (if negative, enter "0") = ^ Line 11: Applicable rate 5% Line 12: Line 10 multiplied by the percentage from line 11 = ^ Line 13 and line 63095: Line 5 minus line 12 (if negative, enter "0") = ^ Ontario seniors' public transit tax credit Line 14: Amount paid in the year for eligible seniors' use of Ontario public transit services (maximum $3,000) Line 63100 ^ multiplied by 15% = ^ Ontario political contribution tax credit Line 15 and line 63100: Ontario political contributions made in 2025 ^ Line 16: Enter $1,666.82 if your total contributions are $3,793 or more. If not, use Worksheet ON479. (maximum $1,666.82) ^ Ontario focused flow-through share tax credit Line 17 and line 63220: Enter your total expenses from your Form T1221. ^ multiplied by 5% = ^ Line 18: Add lines 1, 2, 13, 14, 16, and 17. = ^ 5006-TC E (Back) Line 19: Amount from line 18 of the previous page ^ Ontario co-operative education tax credit Line 63260: Number of eligible work placements your business or partnership is claiming under the Ontario co-operative education tax credit program ^ Line 63265: Are you claiming this credit as a member of a partnership? 1 Yes or 2 No ^ Line 63270: If yes, enter your nine-digit business number. (enter 9 digits) ^ If the total salaries and wages paid in the 2024 taxation year was: - $600,000 or more, enter 25% of the total eligible expenditures for all students on line 20 - $400,000 or less, enter 30% of the total eligible expenditures for all students on line 20 - more than $400,000 but less than $600,000, use Worksheet ON479 to calculate the amount to enter on line 20 Line 20 and line 63300: Enter the total amount claimed for all qualifying work placements. (maximum $3,000 per student) ^ Line 21: Line 19 plus line 20 Enter this amount online 47900 of your return. Ontario credits = ^ See the privacy notice on your return.