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All the information you need to calculate your Ontario tax and credits can be found in the publication called Completing your Ontario forms.

Complete the following forms that apply to you: Form ON428, Ontario Tax, and Form ON479, Ontario Credits, and attach a copy to your return.

What's new for 2007?

The income levels and provincial non-refundable tax credits have been increased according to the Ontario Consumer Price Index. This may reduce the amount of Ontario tax that you pay.

The rate used to calculate the dividend tax credit for eligible dividends has increased.

The income level used by senior couples calculating the Ontario property and sales tax credits has increased to $23,820.

Form ON428, Ontario Tax, and Form ON479, Ontario Credits reflect these changes.

Ontario Child Care Supplement for Working Families

The Ontario Child Care Supplement for Working Families (OCCS) is a non-taxable monthly payment to qualifying Ontario families to help with the cost of raising children. For each child under age seven, the monthly supplement is up to $91.67 in a two-parent family and up to $109.17 in a single-parent family.

This is not an automatic payment. Each year, the Ontario Ministry of Revenue sends out preprinted applications to qualifying families. Families must complete and return the application to the Ontario Ministry of Revenue.

File your tax return - You (and your spouse or common-law partner) should file your 2007 tax return(s) as soon as possible. The amount of your OCCS payment, starting in July 2008, will be based on the information you give on your return(s) and on your OCCS application.

Ontario Child Benefit

The Ontario Child Benefit (OCB) is a non-taxable monthly payment to help families with low incomes provide for their children.

Beginning in July 2008, benefits will be delivered with the Canada Child Tax Benefit (CCTB) as one monthly payment.

The OCB provides a maximum annual benefit of $600 ($50 per month) for each child under age 18. The amount of the benefit is reduced if your family net income is more than $20,000.

This program is fully funded by the Province of Ontario. For more information, call 1-866-458-2198 .

File your tax return - You (and your spouse or common-law partner) must file your 2007 tax return(s) to receive the benefit. The amount of any payments you are entitled to receive under the OCB program, starting in July 2008, will be calculated based on the information you give on your return(s).

Ontario Opportunities Fund

The Ontario Opportunities Fund has been set up to give Ontarians a chance to directly reduce the province's debt. If you want to make a monetary contribution to the Ontario Opportunities Fund from your 2007 tax refund, complete the "Ontario Opportunities Fund" area on page 4 of your return.

You will be issued a receipt that can be used with your 2008 return. For more information about gifts to government, see line 349 in the General Income Tax and Benefit Guide. Your donation will not be processed if it is less than $2.00, or if the refund you have calculated is reduced by $2.00 or more when your return is assessed.

Ontario research employee stock option credit

If you are an eligible research employee with stock options granted after December 21, 2000 and before May 18, 2004, you may be eligible for a tax credit for Ontario income tax purposes. If you have stock option benefits and/or taxable capital gains in 2007 arising from the sale of the related shares, contact the Ontario Ministry of Revenue for more details.

If you have questions…

If you have general questions about your income tax return after you read the General Income Tax and Benefit Guide, call the Canada Revenue Agency (CRA) at 1-800-959-8281 .

To get forms, visit the CRA Forms and Publications page or call 1-800-959-2221 .

If you have specific questions about Ontario tax and credits, or one of the programs, previously mentioned, contact the Ontario Ministry of Revenue Information Centre at the following numbers:

or write to:

Tax Advisory Services Branch
Income Tax Related Programs Section
Ontario Ministry of Revenue
P O Box 640
Oshawa ON L1H 8P5