2025 Ontario
Personal Tax Credits Return

Last name Full Legal Name per Government ID

First name and initial(s) Full Legal Name per Government ID

Date of birth YYYY/MM/DD

Employee number

Address (street, unit, city)

Postal code

For non-residents only – Country of permanent residence

Social insurance number

1. Basic personal amount – Every person employed in Ontario and every pensioner residing in Ontario can claim this amount. If you will have more than one employer or payer at the same time in 2025, see 'More than one employer or payer at the same time' on page 2.
2. Age amount - If you will be 65 or older on December 31, 2025, and your net income will be $46,330 or less, enter $6,223. You may enter a partial amount if your net income for the year will be between $46,330 and $87,817. To calculate a partial amount, fill out the line 2 section of Form TD1ON-WS, Worksheet for the 2025 Ontario Personal Tax Credits Return.
3. Pension income amount - If you will receive regular pension payments from a pension plan or fund (not including Canada Pension Plan, Quebec Pension Plan, Old Age Security, or Guaranteed Income Supplement payments), enter whichever is less: $1,762 or your estimated annual pension.
4. Disability amount - If you will claim the disability amount on your income tax and benefit return by using Form T2201, Disability Tax Credit Certificate, enter $10,298.
5. Spouse or common-law partner amount - Enter $10,823 if you are supporting your spouse or common-law partner and both of the following conditions apply: Your spouse or common-law partner lives with you Your spouse or common-law partner's net income for the year will be $1,082 or less You may enter a partial amount if your spouse's or common-law partner's net income for the year will be between $1,082 and $11,905. To calculate a partial amount, fill out the line 5 section of Form TD1ON-WS.
6. Amount for an eligible dependant – Enter $10,823 if you are supporting an eligible dependant and all of the following conditions apply: You do not have a spouse or common-law partner, or you have a spouse or common-law partner who does not live with you and who you are not supporting or being supported by The dependant is related to you and lives with you The dependant's net income for the year will be $1,082 or less You may enter a partial amount if the eligible dependant's net income for the year will be between $1,082 and $11,905. To calculate a partial amount, fill out the line 6 section of Form TD1ON-WS.
7. Ontario caregiver amount - You may claim this amount if you are supporting an eligible infirm dependant aged 18 or older: your child or your grandchild (or your spouse or common-law partner); your parent, grandparent, brother, sister, aunt, uncle, niece or nephew who is resident in Canada (or your spouse or common-law partner) To calculate this amount, fill out the line 7 section of Form TD1ON-WS.
8. Amounts transferred from your spouse or common-law partner – If your spouse or common-law partner will not use all of their age amount, pension income amount, or disability amount on their income tax and benefit return, enter the unused amount.
9. Amounts transferred from a dependant – If your dependant will not use all of their disability amount on their income tax and benefit return, enter the unused amount.
10. TOTAL CLAIM AMOUNT – Add lines 1 to 9. Your employer or payer will use this amount to determine the amount of your provincial tax deductions.

Filling out Form TD1

Fill out this form only if you are an employee working in Ontario or a pensioner residing in Ontario and any of the following apply:

• you have a new employer or payer and you will receive salary, wages, commissions, pensions, employment insurance benefits,
  or any other remuneration
• you want to change amounts you previously claimed (for example, the number of your eligible dependants has changed)
• you want to claim the deduction for living in a prescribed zone
• you want to increase the amount of tax deducted at source

Sign and date it, and give it to your employer or payer. If you do not fill out this form, your tax deductions will only include the basic personal amount, estimated by your employer or payer based on the income they pay you.

More than one employer or payer at the same time

If you have more than one employer or payer at the same time and you have already claimed personal tax credit amounts on another Form TD1ON for 2025, you cannot claim them again. If your total income from all sources will be more than the personal tax credits you claimed on another Form TD1ON, check this box, enter "0" on line 10 and do not fill in lines 2 to 9.NoYes

Total income less than total claim amount

Tick this box if your total income for the year from all employers and payers will be less than your total claim amount on line 10. Your employer or payer will not deduct tax from your earnings.NoYes

Additional tax to be deducted

If you want to have more tax deducted at source, fill out section 'Additional tax to be deducted' on the federal Form TD.

Reduction in tax deductions

You may ask to have less tax deducted at source if you are eligible for deductions or non-refundable tax credits that are not listed on this form (for example, periodic contributions to a registered retirement savings plan (RRSP), child care or employment expenses, charitable donations, and tuition and education amounts carried forward from the previous year). To make this request, fill out Form T1213, Request to Reduce Tax Deductions at Source, to get a letter of authority from your tax services office. Give the letter of authority to your employer or payer. You do not need a letter of authority if your employer deducts RRSP contributions from your salary.

Forms and publications

To get our forms and publications, go to canada.ca/cra-forms-publications or call 1-800-959-5525.

Name It is a serious offence to make a false return

Date *