Asked about Ontario provincial income tax for a self-employed sole proprietor.
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Ontario tax rate — Bracket 1 (0–52,886)
5.05%Taxation Act, 2007, s. 3
Ontario tax bracket 1 upper threshold
52,886 CADTaxation Act, 2007, s. 3
Ontario tax rate — Bracket 2 (52,887–105,775)
9.15%Taxation Act, 2007, s. 3
Ontario tax bracket 2 upper threshold
105,775 CADTaxation Act, 2007, s. 3
Ontario tax rate — Bracket 3 (105,776–150,000)
11.16%Taxation Act, 2007, s. 3
Ontario tax bracket 3 upper threshold
150,000 CADTaxation Act, 2007, s. 3
Ontario tax rate — Bracket 4 (150,001–220,000)
12.16%Taxation Act, 2007, s. 3
Ontario tax bracket 4 upper threshold
220,000 CADTaxation Act, 2007, s. 3
Ontario tax rate — Bracket 5 (220,001+)
13.16%Taxation Act, 2007, s. 3
Ontario surtax — first tier rate
20% on basic tax exceeding $5,315Taxation Act, 2007, s. 3(2)
Ontario surtax — first tier threshold
$5,315Taxation Act, 2007, s. 3(2)
Ontario surtax — second tier rate
36% on basic tax exceeding $6,802Taxation Act, 2007, s. 3(2)
Ontario surtax — second tier threshold
$6,802Taxation Act, 2007, s. 3(2)
Ontario surtax thresholds — indexation
NOT indexed (frozen)Taxation Act, 2007, s. 3(2)
Ontario surtax formula
20% x max(0, basic_tax − $5,315) + 36% x max(0, basic_tax − $6,802)Taxation Act, 2007, s. 3(2)
OHP — income band $0–$20,000
$0Taxation Act, 2007, s. 3(5)
OHP — income band $20,001–$25,000
6% of excess over $20,000 (max $300)Taxation Act, 2007, s. 3(5)
OHP — income band $25,001–$36,000
$300Taxation Act, 2007, s. 3(5)
OHP — income band $36,001–$48,600 (step increases to $600)
Step increases to $600Taxation Act, 2007, s. 3(5)
OHP — income band $48,601–$72,000
$600Taxation Act, 2007, s. 3(5)
OHP — income band $72,601–$200,000
$750Taxation Act, 2007, s. 3(5)
OHP — income band $200,601+
$900 (maximum)Taxation Act, 2007, s. 3(5)
OHP — maximum amount
$900Taxation Act, 2007, s. 3(5)
OHP — income base
Taxable income (not net income)Taxation Act, 2007, s. 3(5)
OHP — reduction by credits
NOT reduced by creditsTaxation Act, 2007, s. 3(5)
Non-refundable credit rate
5.05%Taxation Act, 2007, s. 8+
Basic personal amount (Ontario)
$11,865Taxation Act, 2007, s. 8+
Spousal amount (Ontario)
$11,865 minus partner incomeTaxation Act, 2007, s. 8+
Age amount (65+) Ontario
$5,590Taxation Act, 2007, s. 8+
OEPTC maximum (non-senior)
$1,194Taxation Act, 2007, Part IV
OSTC amount per person
$360/personTaxation Act, 2007, Part IV
NOEC amount (Northern Ontario only)
$180Taxation Act, 2007, Part IV
Ontario provincial tax filing deadline — self-employed
June 15Taxation Act, 2007, S.O. 2007, c. 11, Sch. A
Ontario provincial tax payment due date
April 30Taxation Act, 2007, S.O. 2007, c. 11, Sch. A
Ontario tax cumulative tax at top of Bracket 1 ($52,886)
$2,671Taxation Act, 2007, s. 3
Ontario tax cumulative tax at top of Bracket 2 ($105,775)
$7,510Taxation Act, 2007, s. 3
Ontario tax cumulative tax at top of Bracket 3 ($150,000)
$12,447Taxation Act, 2007, s. 3
Ontario tax cumulative tax at top of Bracket 4 ($220,000)
$20,959Taxation Act, 2007, s. 3
Primary form — Ontario provincial tax
ON428Taxation Act, 2007, S.O. 2007, c. 11, Sch. A
Credits form — Ontario
ON479Taxation Act, 2007, S.O. 2007, c. 11, Sch. A
Trillium / benefit form — Ontario
ON-BENTaxation Act, 2007, Part IV
Income line used for Ontario tax base
T1 line 26000 (federal taxable income)Taxation Act, 2007, S.O. 2007, c. 11, Sch. A
Quick Reference
| Field | Value |
|---|---|
| Country | Canada -- Ontario |
| Tax | Provincial income tax (ON428) + Ontario Health Premium + Ontario surtax |
| Currency | CAD only |
| Tax year | Calendar year |
| Primary legislation | Taxation Act, 2007, S.O. 2007, c. 11, Sch. A |
| Tax authority | CRA on behalf of Ontario |
| Filing portal | CRA My Account / NETFILE / EFILE |
| Form | ON428 -- Ontario Tax; ON479 (Credits); ON-BEN (Trillium) |
| Filing deadline | June 15 (self-employed); payment due April 30 |
| Contributor | Open Accountants Community |
| Validated by | Live status: https://openaccountants.com/skills/on-individual-return |
| Skill version | 2.0 |
Ontario Tax Rates (2025)
| Taxable Income (CAD) | Rate | Cumulative Tax |
|---|---|---|
| 0 -- 52,886 | 5.05% | 2,671 |
| 52,887 -- 105,775 | 9.15% | 7,510 |
| 105,776 -- 150,000 | 11.16% | 12,447 |
| 150,001 -- 220,000 | 12.16% | 20,959 |
| 220,001+ | 13.16% | 20,959+ |
Ontario Health Premium (OHP)
| Taxable Income | OHP |
|---|---|
| 0 -- 20,000 | $0 |
| 20,001 -- 25,000 | 6% of excess over $20,000 (max $300) |
| 25,001 -- 36,000 | $300 |
| 36,001 -- 48,000 | Step increases to $600 |
| 48,601 -- 72,000 | $600 |
| 72,601 -- 200,000 | $750 |
| 200,601+ | $900 (maximum) |
Conservative Defaults
| Ambiguity | Default |
|---|---|
| Unknown province | Do not apply this skill |
| Unknown bracket year | 2025 indexed figures |
Ontario tax is computed from federal return data. Transaction classification is in ca-fed-t2125.
Input: Taxable income $18,000. Single.
Computation:
Input: Taxable income $75,000. Single.
Computation:
Input: Taxable income $200,000. Single.
Computation:
ONTARIO PROVINCIAL TAX -- Working Paper (2025)
A. INCOME A1. Taxable income (T1 line 26000) ___________
B. ONTARIO TAX B1. Gross Ontario tax (5 brackets) ___________ B2. Ontario non-refundable credits (x 5.05%) ___________ B3. Ontario basic tax (B1 - B2, min 0) ___________ B4. Ontario surtax ___________ B5. Ontario tax before OHP (B3 + B4) ___________ B6. Ontario Health Premium ___________ B7. Ontario tax payable (B5 + B6) ___________
REVIEWER FLAGS: [ ] Province confirmed as Ontario? [ ] Surtax computed on basic tax (after credits)? [ ] OHP NOT reduced by credits? [ ] 2025 indexed thresholds used?
Ontario tax is not computed from bank statements directly. See ca-fed-t2125.
ONBOARDING QUESTIONS -- ONTARIO PROVINCIAL TAX
Reference Material
| Topic | Reference |
|---|---|
| Ontario brackets | Taxation Act, 2007, s. 3 |
| Surtax | Taxation Act, 2007, s. 3(2) |
| OHP | Taxation Act, 2007, s. 3(5) |
| Non-refundable credits | Taxation Act, 2007, s. 8+ |
| OTB / OEPTC | Taxation Act, 2007, Part IV |
| Dividend tax credits | Taxation Act, 2007, s. 19 |
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon.
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Other Canada computations in the OpenAccountants Tax Library.
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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