Updated: April 2025  |  bremo.io financial guides

Ontario Tax Credits 2025

Ontario residents benefit from a robust set of provincial tax credits in addition to federal credits. Whether you rent or own, are a senior, a parent, or a worker, there are Ontario-specific credits that can significantly reduce your total tax bill or generate a refund. Here is a complete guide to the most important Ontario provincial tax credits for 2025.

Ontario Trillium Benefit (OTB)

The Ontario Trillium Benefit is a combined monthly payment that combines three credits into one:

Ontario Energy and Property Tax Credit (OEPTC)

Provides relief for energy costs and property taxes paid. You must have lived in Ontario on December 31 of the prior year and be 18 or older. For renters, it covers a portion of rent that goes toward property tax. The maximum credit in 2025 is approximately $1,248 for individuals and $1,532 for families and seniors.

Northern Ontario Energy Credit (NOEC)

For residents in northern Ontario, an additional credit of up to $173 for individuals or $266 for families to offset higher energy costs.

Ontario Sales Tax Credit (OSTC)

A credit to offset the provincial sales tax component of HST. The maximum is approximately $345 per family member.

To claim the Ontario Trillium Benefit, complete the ON-BEN form when filing your tax return. Payments are made monthly from July to June of the following year, based on your prior year return.

Ontario Basic Personal Amount

Ontario's basic personal amount for 2025 is approximately $11,865. This is the amount of income shielded from Ontario tax. Like the federal basic personal amount, everyone who files a return in Ontario receives this credit.

Ontario Seniors' Homeowners' Property Tax Grant

Seniors 64 and older who own their home and have annual income below $50,000 may receive up to $500 annually to help offset property taxes. This is claimed on the annual tax return.

Ontario CARE Tax Credit (Childcare Access and Relief from Expenses)

The CARE tax credit provides refundable relief for childcare expenses for families with net income up to $150,000. The credit ranges from 25% to 75% of eligible childcare expenses, depending on family income. Lower-income families receive the highest percentage. This is in addition to the federal childcare deduction.

Seniors Care at Home Tax Credit

Ontario introduced this refundable credit for senior Ontarians 70 and older, or those with qualifying relatives 70 or older living with them. The credit is 25% of eligible expenses up to $6,000 per person, for a maximum credit of $1,500. Eligible expenses include personal support services, nursing care, housekeeping, and assistive technology.

Ontario Jobs Training Tax Credit

When available, this refundable credit provides 50% of eligible training expenses to a maximum of $500 annually for workers upgrading their skills. Eligibility and availability depend on federal and provincial budget decisions each year.

Ontario Non-Refundable Tax Credits

• Age amount: If you were 65 or older on December 31, 2024, you can claim the Ontario age amount
• Pension income amount: For eligible pension income recipients
• Disability amount: Ontario mirrors the federal disability amount structure
• Caregiver amount: For supporting a dependent relative
• Donations and gifts: Provincial donation credit at Ontario rates
• Tuition and education: Unused federal tuition credits apply at provincial rates

Ontario First Nations Income Tax Credit

For eligible members of a First Nation living on a reserve in Ontario, this credit reduces or eliminates Ontario income tax on certain income earned on the reserve.

How to Claim Ontario Credits

Most Ontario credits are claimed automatically when you file your federal return using certified tax software. Provincial schedules ON428 (Ontario Tax) and ON479 (Ontario Credits) are completed alongside your T1 general return. The ON-BEN schedule is used for the Ontario Trillium Benefit.