Taxes and benefits

For people

Benefit and tax credit programs for people living in Ontario, including targeted programs for children, people with disabilities, seniors, students and women.

Ontario Works

Learn how you can get financial assistance to cover the costs of living and help find a job.

Ontario Disability Support Program (ODSP)

Income and employment support to help people with disabilities live as independently as possible.

Ontario Trillium Benefit

Helps you pay for the cost of energy and recover a portion of the sales and property taxes you've paid.

Harmonized Sales Tax (HST)

Learn more about the tax and rebates you may be eligible for.

Employer Health Tax (EHT)

Find out if you need to pay EHT and how to register for an account, pay instalments and file a return.

Personal income tax

What you need to know about filing your personal income tax and benefit return.

Beer and Wine Tax

Learn about beer and wine tax, the tax rates and what purchases are subject to these taxes.

Spirits Taxes

Learn about spirits taxes, the tax rates and what purchases are subject to these taxes.

Tax and interest rates

A list of tax rates and information about interest charged when payment is not received on time.

Refunds and rebates

Find out if you qualify for land, gasoline, power takeoff, or other tax refunds and rebates.

Estate Administration Tax

Learn about the Estate Administration Tax including who pays the tax and at what rate.

Corporations Tax

(Capital tax, Corporate income tax, Corporate minimum tax)

Learn about federal and Ontario corporate taxes for corporations carrying on business through a permanent establishment in Ontario.

Insurance Premium Tax

Learn about tax on insurance premiums for people and property in Ontario.

Debt Retirement Charge

Ending the Debt Retirement Charge for all users.

Disputing Assessments or Disallowances

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.

Fuel Tax

Learn about fuel tax rules in Ontario. The types of fuel and who needs to register, report and pay fuel tax.

Gasoline Tax

Learn about gasoline tax rules in Ontario. The types of gasoline products, who needs to register, report and pay gasoline tax.

Goods and Services Tax

(Canada Revenue Agency)

Learn about Goods and Services Tax.

Gross Revenue Charge

Learn what taxes need to be paid by anyone who owns a hydroelectric generating station or has a lease for water power.

International Fuel Tax Agreement

Learn about how a registered interjurisdictional carrier can get a license to report and pay motor fuel taxes.

International Registration Plan

Learn about the International Registration Plan (IRP) for commercial carriers and how to complete transactions in Ontario.

Land Transfer Tax

Learning about Land Transfer Tax and Non-Resident Speculation Tax.

Mining Tax

Learn how as an operator of an Ontario mine, you can file a tax return, pay your taxes and claim an exemption.

Municipal Vacant Home Tax

Learn about Vacant Home Taxes, which are municipal taxes applied to the assessed value of vacant homes to help increase housing supply.

Non-Resident Speculation Tax

Learning about Land Transfer Tax and Non-Resident Speculation Tax.

Ontario Health Premium

Learn about the premium that helps fund Ontario's health services.

Payments in Lieu of Additional Municipal and School Taxes

Learn about payments that can be made to pay down the remaining stranded debt of the former Ontario Hydro.

Payments in Lieu of Federal and Provincial Corporate Tax (Hydro PILs)

Learn about the payments hydroelectric companies make to Ontario.

Race Tracks Tax

Learn how to collect the tax, file a monthly return and make a payment.

Property Tax

Learn about how property taxes are calculated, who prepares your bill and property assessment.

Provincial Land Tax

Learn about the property tax paid in unincorporated areas of Northern Ontario outside municipal boundaries, collected to help fund community services.

Retail Sales Tax

Learn about retail sales tax on private purchases of specified vehicles and on certain premiums of insurance and benefits plans.

Tobacco Tax

Learn about tobacco taxes in Ontario, including the types of tobacco products and stamps and who needs to register, report and pay tobacco tax.

Transfer Tax

Learn about taxes pertaining to transfers of electricity assets.

Using tax services

What you need to know before you hire someone to file your taxes.

Child and family benefits calculator 

You and your family could get money back by claiming tax credits and benefits on your income tax return.

Voluntary disclosure

A second chance to correct any mistakes you may have made on your tax return.

File and pay business taxes

Businesses can use ONT-TAXS online to file tax returns, make payments and more.