Table I2 – Main Non-Refundable Tax Credits - ON 2024

	Federal (15%)	Ontario (5.05%)
	$	$
Basic personal amount	15,705¹	12,399
Spouse and eligible dependant	15,705^{1, 2, 3}	10,528⁴
Caregiver for a dependant aged 18 and older who has a disability⁵	8,375⁶	5,844⁷
Employment amount	1,433⁸	N/A
Age amount	8,790⁹	6,054¹⁰
Retirement income	2,000	1,714
Person suffering from a disability Supplement (- 18 years of age)	9,872 5,758¹¹	10,017 5,843¹²
Adoption fees	19,066¹³	15,127¹³
Volunteer firefighters	6,000	N/A
Search and rescue volunteer	6,000	N/A
Purchase of first home	5,000	N/A
Home accessibility	10,000¹³	N/A¹⁴

	Federal	Ontario
Medical expenses	15% of expenses which exceed the lesser of $2,759 or 3% of applicant’s net income No limit for dependants	5.05% of expenses which exceed the lesser of $2,806 or 3% of applicant’s net income Maximum medical expenses for dependant of $15,127
Charitable donations	Max. donations: 75% of net income 15% on the first $200 and 29% or 33% on excess amount	Max. donations: 75% of net income 5.05% on the first $200 and 11.16% on excess amount

Gradually reduced when revenue exceeds $173,205, to a minimum of $14,156 when revenue reaches $246,752.
Reduced by net income of spouse or dependant.
Potential $2,616 additional amount if eligible for Canadian caregiver tax credit (also offered for a dependant child under 18 years of age).
Reduced for each $1 exceeding $1,053 (nil at $11,581).
Other than a person for whom the spouse tax credit or eligible dependant tax credit is claimed.
Reduced by each $1 of net income of the dependant in excess of $19,666 (nil at $28,041).
Reduced by each $1 of net income of the dependant in excess of $19,994 (nil at $25,838).
Amount equal to taxpayer’s employment income for the year (max. $1,433).
Reduced by childcare and caregiver expenses exceeding $44,325 (nil at $102,925).
Reduced by childcare and caregiver expenses exceeding $45,068 (nil at $85,428).
Reduced by childcare and caregiver expenses exceeding $3,373 (nil at $9,131).
Reduced by childcare and caregiver expenses exceeding $3,422 (nil at $9,265).
Maximum amount of expenses eligible for the credit.
Refundable tax credit available in Ontario.

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Table I2 – Main Non-Refundable Tax Credits – ON 2024