5006‑PC Information for Residents of Ontario
This page provides the 5006‑PC information guide for residents of Ontario, an archived part of the Canada Revenue Agency’s (CRA) General Income Tax and Benefit Package. It contains provincial tax and benefit information specific to Ontario, including credits and instructions to help you complete your Ontario tax forms. This page is archived for reference and may not reflect the most recent tax year.
Ontario Benefits for Individuals and Families
The guide outlines several refundable and non‑refundable provincial benefits that you can claim when you file your tax return:
- Ontario Child Benefit (OCB) – a non‑taxable monthly benefit paid to help low‑ and moderate‑income families with children. It is delivered together with the federal Canada Child Benefit (CCB).
- Eligibility for credits such as the Ontario Sales Tax Credit (OSTC), Ontario Energy and Property Tax Credit (OEPTC), and Northern Ontario Energy Credit (NOEC).
- Credits like the Ontario caregiver amount and line items for family‑related support, with income thresholds provided for each.
Completing Your Ontario Tax Forms
To calculate your Ontario tax and claim provincial credits, you generally need to download and fill in several Ontario forms:
- Form ON428 – Ontario Tax: Used to calculate Ontario provincial tax on taxable income.
- Form ON479 – Ontario Credits: Used to claim provincial non‑refundable and refundable credits.
- Form ON‑BEN: Application for the Ontario Trillium Benefit and Ontario Senior Homeowners’ Property Tax Grant, which combines several provincial credits.
Definitions and Eligibility
The guide defines key terms used in Ontario tax filing, such as “spouse” and “common‑law partner,” and explains eligibility requirements for various credits.
Archived Status and Use
This specific 5006‑PC page is archived and provided for reference for past tax years (e.g., 2022). It includes an HTML version and PDF for download and alternate formats for accessibility, such as e‑text and large print. Users should consult the current year’s tax package on the CRA website for up‑to‑date information and forms.
