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</div> </div> </div> </div> </span> <div class="row"> <div class="small-12 columns"> <div data-drupal-messages-fallback class="hidden"></div><div id="block-mainpagecontent"> <article> <div class="row intro row--collapse"> <div class="small-12 columns"> <h1><span><span>Taxes and benefits</span></span> </h1> <div class="intro__text"> <div><p>Learn about taxes in Ontario and what they support, including tax credits you can get to help you with living and business costs.</p><div class="alert alert--informational"><p>Learn more about the changes to the <cite>Taxation Act, 2007</cite> in the <a href="https://budget.ontario.ca/2024/fallstatement/index.html"><cite>2024 Ontario Economic Outlook and Fiscal Review: Building Ontario for You</cite></a></p></div></div> </div> </div> </div> <div class="row"> <div class="main-content small-12 columns" id="toc-end"> <div> <div class="body-field"><h2>Benefits and financial support</h2><div class="row"><div class="medium-4 columns"><h3 class="h4"><a href="/page/tax-credits-and-benefits-people">For people</a></h3><p>Benefit and tax credit programs for people living in Ontario, including targeted programs for children, people with disabilities, seniors, students and women.</p></div><div class="medium-4 columns end"><h3 class="h4"><a href="/page/tax-credits-and-benefits-topic">By topic</a></h3><p>Tax credits, benefit programs and incentives for individuals and businesses.</p></div></div><div class="callout"><p class="margin-bottom-0-!"><a href="/page/find-benefits-and-programs">Find out about Ontario benefit programs</a> you may be eligible for.</p><p>The Ministry of Finance hosts free <a href="/page/ministry-finance-tax-talk-information-sessions">webinars</a> to help you learn about Ontario taxes, tax credits and benefits.</p></div><div class="row"><div class="medium-4 columns"><h3 class="h4"><a href="/page/ontario-works">Ontario Works</a></h3><p>Learn how you can get financial assistance to cover the costs of living and help find a job.</p></div><div class="medium-4 columns"><h3 class="h4"><a href="/page/ontario-disability-support-program">Ontario Disability Support Program (<abbr>ODSP</abbr>)</a></h3><p>Income and employment support to help people with disabilities live as independently as possible.</p></div><div class="medium-4 columns"><h3 class="h4"><a href="/page/ontario-trillium-benefit">Ontario Trillium Benefit</a></h3><p>Helps you pay for the cost of energy and recover a portion of the sales and property taxes you've paid.</p></div></div><h2>Taxes and charges</h2><div class="row"><div class="medium-4 columns"><h3 class="h4"><a href="/document/harmonized-sales-tax-hst">Harmonized Sales Tax (<abbr>HST</abbr>)</a></h3><p>Learn more about the tax and rebates you may be eligible for.</p></div><div class="medium-4 columns"><h3 class="h4"><a href="/document/employer-health-tax-eht">Employer Health Tax (<abbr>EHT</abbr>)</a></h3><p>Find out if you need to pay <abbr title="Employer Health Tax">EHT</abbr> and how to register for an account, pay instalments and file a return.</p></div><div class="medium-4 columns"><h3 class="h4"><a href="/page/filing-your-tax-return">Personal income tax</a></h3><p>What you need to know about filing your personal income tax and benefit return.</p></div></div><div class="row"><div class="medium-4 columns"><h3 class="h4"><a href="/document/beer-and-wine-tax">Beer and Wine Tax</a></h3><p>Learn about beer and wine tax, the tax rates and what purchases are subject to these taxes.</p></div><div class="medium-4 columns"><h3 class="h4"><a href="/document/spirits-taxes">Spirits Taxes</a></h3><p>Learn about spirits taxes, the tax rates and what purchases are subject to these taxes.</p></div><div class="medium-4 columns"><h3 class="h4"><a href="/document/ontarios-tax-system/interest-rates-and-tax-rates">Tax and interest rates</a></h3><p>A list of tax rates and information about interest charged when payment is not received on time.</p></div></div><div class="row"><div class="medium-4 columns "><h3 class="h4"><a href="/document/ontarios-tax-system/refunds-and-rebates">Refunds and rebates</a></h3><p>Find out if you qualify for land, gasoline, power takeoff, or other tax refunds and rebates.</p></div><div class="medium-4 columns"><h3 class="h4"><a href="/page/estate-administration-tax">Estate Administration Tax</a></h3><p>Learn about the Estate Administration Tax including who pays the tax and at what rate.</p></div><div class="medium-4 columns"><h3 class="h4 no-margin"><a href="/document/corporations-tax">Corporations Tax</a></h3><h4 class="h5">(Capital tax, Corporate income tax, Corporate minimum tax)</h4><p>Learn about federal and Ontario corporate taxes for corporations carrying on business through a permanent establishment in Ontario.</p></div></div><div class="row"><div class="medium-4 columns"><h3 class="h4"><a href="/page/ontario-insurance-premium-tax">Insurance Premium Tax</a></h3><p>Learn about tax on insurance premiums for people and property in Ontario.</p></div><div class="medium-4 columns"><h3 class="h4"><a href="/document/ontarios-tax-system">Disputing Assessments or Disallowances</a></h3><p>If you do not agree with an assessment, a disallowance or a decision issued by the Ministry of Finance, there may be a simple solution to your problem.</p></div><!-- <div class="medium-4 columns"> <h3 class="h4"><a href="/document/debt-retirement-charge">Debt Retirement Charge</a></h3> <p>Ending the Debt Retirement Charge for all users.</p> </div>--><div class="medium-4 columns"><h3 class="h4"><a href="/document/fuel-tax">Fuel Tax</a></h3><p>Learn about fuel tax rules in Ontario. The types of fuel and who needs to register, report and pay fuel tax.</p></div></div><div class="row"><div class="medium-4 columns"><h3 class="h4"><a href="/document/gasoline-tax">Gasoline Tax</a></h3><p>Learn about gasoline tax rules in Ontario. The types of gasoline products, who needs to register, report and pay gasoline tax.</p></div><div class="medium-4 columns"><h3 class="h4 no-margin"><a href="https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses.html">Goods and Services Tax</a></h3><h4 class="h5">(Canada Revenue Agency)</h4><p>Learn about Goods and Services Tax.</p></div><div class="medium-4 columns"><h3 class="h4"><a href="/document/gross-revenue-charges-hydroelectric-generating-stations">Gross Revenue Charge</a></h3><p>Learn what taxes need to be paid by anyone who owns a hydroelectric generating station or has a lease for water power.</p></div></div><div class="row"><div class="medium-4 columns"><h3 class="h4"><a href="/document/international-fuel-tax-agreement">International Fuel Tax Agreement</a></h3><p>Learn about how a registered interjurisdictional carrier can get a license to report and pay motor fuel taxes.</p></div><div class="medium-4 columns"><h3 class="h4"><a href="/page/international-registration-plan">International Registration Plan</a></h3><p>Learn about the International Registration Plan (<abbr>IRP</abbr>) for commercial carriers and how to complete transactions in Ontario.</p></div><div class="medium-4 columns"><h3 class="h4"><a href="/document/land-transfer-tax">Land Transfer Tax</a></h3><p>Learning about Land Transfer Tax and Non-Resident Speculation Tax.</p></div></div><div class="row"><div class="medium-4 columns"><h3 class="h4"><a href="/page/ontario-mining-tax">Mining Tax</a></h3><p>Learn how as an operator of an Ontario mine, you can file a tax return, pay your taxes and claim an exemption.</p></div><div class="medium-4 columns"><h3 class="h4"><a href="/page/municipal-vacant-home-tax">Municipal Vacant Home Tax</a></h3><p>Learn about Vacant Home Taxes, which are municipal taxes applied to the assessed value of vacant homes to help increase housing supply.</p></div><div class="medium-4 columns"><h3 class="h4"><a href="/document/non-resident-speculation-tax">Non-Resident Speculation Tax</a></h3><p>Learning about Land Transfer Tax and Non-Resident Speculation Tax.</p></div></div><div class="row"><div class="medium-4 columns"><h3 class="h4"><a href="/page/health-premium">Ontario Health Premium</a></h3><p>Learn about the premium that helps fund Ontario's health services.</p></div><div class="medium-4 columns"><h3 class="h4"><a href="/page/payments-lieu-additional-municipal-and-school-taxes">Payments in Lieu of Additional Municipal and School Taxes</a></h3><p>Learn about payments that can be made to pay down the remaining stranded debt of the former Ontario Hydro.</p></div><div class="medium-4 columns"><h3 class="h4"><a href="/page/payments-lieu-federal-and-provincial-corporate-tax-hydro-pils">Payments in Lieu of Federal and Provincial Corporate Tax (Hydro <abbr title="Payments in Lieu">PILs</abbr>)</a></h3><p>Learn about the payments hydroelectric companies make to Ontario.</p></div></div><div class="row"><div class="medium-4 columns"><h3 class="h4"><a href="/page/race-tracks-tax">Race Tracks Tax</a></h3><p>Learn how to collect the tax, file a monthly return and make a payment.</p></div><div class="medium-4 columns"><h3 class="h4"><a href="/page/property-tax-0">Property Tax</a></h3><p>Learn about how property taxes are calculated, who prepares your bill and property assessment.</p></div><div class="medium-4 columns"><h3 class="h4"><a href="/document/provincial-land-tax">Provincial Land Tax</a></h3><p>Learn about the property tax paid in unincorporated areas of Northern Ontario outside municipal boundaries, collected to help fund community services.</p></div></div><div class="row"><div class="medium-4 columns"><h3 class="h4"><a href="/document/retail-sales-tax">Retail Sales Tax</a></h3><p>Learn about retail sales tax on private purchases of specified vehicles and on certain premiums of insurance and benefits plans.</p></div><div class="medium-4 columns"><h3 class="h4"><a href="/document/tobacco-tax">Tobacco Tax</a></h3><p>Learn about tobacco taxes in Ontario, including the types of tobacco products and stamps and who needs to register, report and pay tobacco tax.</p></div><div class="medium-4 columns"><h3 class="h4"><a href="/page/transfer-tax">Transfer Tax</a></h3><p>Learn about taxes pertaining to transfers of electricity assets.</p></div></div><h2>Filing a tax return</h2><div class="row"><div class="medium-4 columns"><h3 class="h4"><a href="/page/using-tax-services">Using tax services</a></h3><p>What you need to know before you hire someone to file your taxes.</p></div><div class="medium-4 columns"><h3 class="h4"><a href="https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-family-benefits-calculator.html">Child and family benefits calculator </a></h3><p>You and your family could get money back by claiming tax credits and benefits on your income tax return.</p></div><div class="medium-4 columns"><h3 class="h4"><a href="/document/ontarios-tax-system/voluntary-disclosure">Voluntary disclosure</a></h3><p>A second chance to correct any mistakes you may have made on your tax return.</p></div></div><div class="row"><div class="medium-4 columns"><h3 class="h4"><a href="/document/ont-taxs-online">File and pay business taxes</a></h3><p>Businesses can use <abbr title="Ontario's Tax Services">ONT-TAXS</abbr> online to file tax returns, make payments and more.</p></div><div class="medium-4 columns end"><h3 class="h4"><a href="/page/business-income-tax">Business income tax</a></h3><p>Information on the types of income you must report on a personal income tax return if you are self-employed, an unincorporated business or in a partnership.</p></div></div><div class="panel top-margin-double"><div class="row"><div class="columns"><h2>Contact us</h2></div><div class="medium-6 columns"><h3 class="h4"><a href="/finance">Ministry of Finance</a></h3><p>Leading the province鈥檚 fiscal, tax, economic and statistics policy, administering tax and benefit programs and reporting on Ontario鈥檚 economic and fiscal plans.</p></div><div class="medium-6 columns"><h3 class="h4"><a href="/mcss">Ministry of Children, Community and Social Services</a></h3><p>Helping to improve outcomes for children, youth, families and individuals who need support, and advancing the interests of women across Ontario.</p></div></div></div></div> </div> </div> </div> <div class="row"> <div class="columns small-12"> <div class="text-right"> <small>Updated: December 13, 2024</small> </div> <div class="text-right"> <small>Published: September 18, 2015</small> </div> </div> </div> </article> </div> </div> </div> </main> </div> <footer class="footer footer--expanded hide-for-print"> <div class="footer__expanded-top-section"> <div class="row"> <div class="columns small-12"> <div> <div> <div id="footer-ministry" class="footer-ministry"> <h2 class="h4 footer-ministry__heading"> <div>Government of Ontario</div> </h2> </div> <div 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