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Canadian Income Tax and Benefit Return 2005






Ontario Credits ON479


Attach a copy of this form to your return to claim your Ontario credits. The instructions on lines 8, 16 and 18 are different depending on your age on December 31, 2005. For details about these credits, see pages 6 to 9 in the forms book.
If you have a spouse or common-law partner, special rules may apply. See page 6 in the forms book for details. See also the "Involuntary separation" information below.
Enter your net income from line 236 of your return 1
Enter your spouse or common-law partner's net income from page 1 of your return + 2
Add lines 1 and 2. Income for Ontario credits = 3
Involuntary separation: If, on December 31, 2005, you and your spouse or common-law partner occupied separate principal residences in Ontario for medical, educational, or business reasons, leave line 2 blank and enter his or her address in the area beside box 6089 6089

Ontario property and sales tax credits


Property tax credit

Rent paid in Ontario in 2005 6110 x 20% = 4
Property tax paid in Ontario in 2005 +6112 5
Student residence claim $25 +6114 6
Add lines 4, 5, and 6 Occupancy cost =6116 7
If under age 65: Enter the amount from line 7 or $250, whichever is less
If age 65 or older: Enter the amount from line 7 or $625, whichever is less >> 8
Amount from line 7 x 10% = + 9
Add lines 8 and 9.
Complete the Declaration for the property tax credit box below. Property tax credit = 10

Sales tax credit

Basic sales tax credit claim $100 6033 11
Additional credit for spouse or common-law partner claim $100 +6035 12
Number of dependent children born in 1987 or later 6099 x $50 = + 13
Add lines 11, 12, and 13 Sales tax credit = >> + 14
Add lines 10 and 14 = 15
Enter your income for Ontario credits from line 3 on the applicable line below
If under age 65: minus $4,000 x 2% (if negative, enter "0")
If age 65 or older, and not residing
with a spouse or common-law partner: minus $22,000 x 4% (if negative, enter "0")
If age 65 or older residing
with a spouse or common-law partner: minus $22,250 x 4% (if negative, enter "0") >> - 16
Line 15 minus line 16 (if negative, enter "0") = 17
If under age 65: Enter the amount from line 17 or $1,000, whichever is less
If age 65 or older: Enter the amount from line 17 or $1,125, whichever is less
Line 18: Enter the amount from line 18 on line 479 of your return unless you are claiming other Ontario tax credits on the back of this form. Ontario property and sales tax credits = 18

Declaration for the property tax credit

(If you need more space, attach a separate sheet of paper.) I declare the following information about my principal residences in Ontario during 2005:
Address Number of months resident in 2005 Rent paid in 2005 Property tax paid in 2005 Name of landlord or municipality to whom payment was made

Ontario political contribution tax credit

Ontario political contributions made in 2005 6310 19
Enter the credit amount calculated below (maximum $1,120) Ontario political contribution tax credit + 20

Ontario focused flow-through share tax credit

box 6266: Enter the total expenses reported on Form T1221 6266 x 5% = + 21
Add lines 18, 20, and 21. If you are claiming Ontario tax credits for self-employed individuals, enter the amount from line 22 on line 479 of your return. = 22

Ontario tax credits for self-employed individuals

For details, see pages 8 and 9 in the forms book.
Number of eligible apprentices your business or partnership hired under the Ontario apprenticeship training tax credit program 6324
Number of eligible work placements your business or partnership is claiming under the Ontario co-operative education tax credit program 6325
Are you claiming one or more of these tax credits as a member of a partnership? Yes or No 6326 Yes
No
If yes, enter the first nine digits of your Business Number 6327
Ontario apprenticeship training tax credit. See page 8 in the forms book +6322 23
Ontario co-operative education tax credit. See page 9 in the forms book +6320 24
Ontario school bus safety tax credit. Qualifying expenditure 6331 x 5% = + 25
Add lines 22 to 25. Enter the result on line 479 of your return Ontario credits + 26

Line 20 - Ontario political contribution tax credit

Determine the amount to enter on line 20 as follows:
- for contributions of $336 or less, complete Column 1 below;
- for contributions of more than $336 but not more than $1,120, complete Column 2 below;
- for contributions of more than $1,120 but not more than $2,548, complete Column 3; or
- for contributions of more than $2,548, enter $1,120 on line 20.
Column 1 Column 2 Column 3
Enter your total contributions 1
- - - 2
Line 1 minus Line 2 = = = 3
x 75% x 50% x 33.33% 4
Multiply line 3 by line 4 = = = 5
+ + + 6
Line 5 plus line 6. Enter the result on line 20 above. = = = 7

T1 General
Federal Tax Schedule 1
Federal Amounts Transferred Schedule 2
Capital Gains Schedule 3
Investment Income Schedule 4
Details of Dependant Schedule 5
RRSP Unused Contributions Schedule 7
CPP Contributions on Self-Employment Schedule 8
Donations and Gifts Schedule 9
Federal Tuition and Education Amounts Schedule 11
Ontario Tax ON428
Provincial Tuition and Education Amounts ON(S11)

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